61.assessed level of material misstatement risk 重大错报风险的评估水平
wq_c^Ioy RGhl`; 62.simall business 小规模企业
~j3B' }p}i_'% 63.accounting system
会计系统
xq=+M!V c a_N76o! 64.test of control 控制测试
p+;Re2Uyg 0~A<AF*t 65.walk-through test 穿行测试
2 *n2!7jZ* [6 wI22 66.communication 沟通
nFW^^v< u_@%}zo?5* 67.flow chart 流程图
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h 68.reperformance of internal control 重新执行
YS?P A# ( y^oGY; 69.audit evidence
审计证据
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)\ 70.substantive procedures 实质性程序
q?8MKf[N *]z.BZI: 71.assertions 认定
riZFcVsB lZ0+:DaP2 72.esistence 存在
p]`pUw{ ]?-56c, 73.occurrence 发生
&o^ wgmS -6~*:zg, 74.completeness 完整性
o}v #Df X~0l1 @! 75.rights and obligations 权利和义务
vKAHf;1 7;;W{W% 76.valuation and allocation 计价和分摊
@<CJbFgJp 0o At=S 77.cutoff 截止
H24g+<Tv ,p1 (0i 78.accuracy 准确性
vbqI$F[s Z/q%%(fh 0 79.classification 分类
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4YYw@?}Y 80.inspection 检查
B_hob ifTVTd7O 81.supervision of counting 监盘
jm RYL(" z(.$>O&6H 82.observation 观察
G&D N'bp P)1@HDN== 83.confirmation 函证
{tOuKnnS ><LIOFqsS 84.computation 计算
bw%1*;n) "x\3`Qk 85.analytical procedures 分析程序
Cb=r 8C /T#<g: 86.vouch 核对
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Ds 87.trace 追查
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<X&Q 88.audit sampling 审计抽样
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n Redp'rXT<h 89.error 误差
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%T'?7^\> 90.expected error 预期误差
nyQFS 1Dt"Rcn"4 91.population 总体
|\QR9> + W@r p# 92.sampling risk 抽样风险
&tWWb` #cdLg-v 93.non- sampling risk 非抽样风险
iM8hGQ` ,9?'Q;20 94.sampling unit 抽样单位
ATnD~iACY .kC}. Q_ 95.statistical sampling 统计抽样
~;+i[Z&e T"QY@#E 96.tolerable error 可容忍误差
/2FX"I[0V% /;OJ=x3i 97.the risk of under reliance 信赖不足风险
v/m`rc]e @lTUag'U0 98.the risk of over reliance 信赖过度风险
7y[B[$P N->;q^ 99.the risk of incorrect rejection 误拒风险
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}icS gKYn* 100. the risk of incorrect acceptance 误受风险
bzJKoxU t<`ar@} 101.working trial balance 试算平衡表
Bs# #3{ylu LL[+QcH 102.index and cross-referencing 索引和交叉索引
$hKgTf? ,7j`5iq[m 103.cash receipt 现金收入
1c}'o*K_% 3M@>kIT8 104.cash disbursement 现金支出
SN]/~>/ _I8-0DnOM 105.bank statement 银行对账单
(XW#,=rYk wSAm[.1i 106.bank reconciliation 银行存款余额调节表
QlXy9-oJ" qS2%U?S7 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
3zl!x wR;l"*j 109.storeroom 仓库
#e|eWi> {>+$u"* 110.sale invoice 销售发票
.s!:p pwl mdZELRu 111.price list 价目表
RF;N]A?* VtKN{sSnu 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
"|Pl(HX *jJ62-o 114.purchase requisition 请购单
Wt`D 8odVdivh 115.receiving report 验收报告
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4%a )`Fr*H3{ 116.gross margin 毛利
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117.manufacturing overhead 制造费用
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:d q@\_q! 118.material requisition 领料单
)ld7^G c8'8DM 119.inventory-taking 存货盘点
i]YQq! B RhJ<<T.2 120.bond certificate 债券
A]J^{h0k <N*>9S,} 121.stock certificate 股票
=3T?U_u@ $`oA$E3 122.audit report 审计报告
c !;wp,c B@=Yj_s 123.entity 被审计单位
9F-k:hD | |`okIqp 124.addressee of the audit report 审计报告的收件人
Wp]EaYt2D C=]3NB>Jc 125.unqualified opinion 无保留意见
[_0g^(` J{Ay( 126.qualified opinion 保留意见
U=t'>;(g ]lo1Kw 127.disclaimer of opinion 无法表示意见
U;nC)'~YW9 MCCZh{uo 128.adverse opinion 否定意见
N<{`n; _kd |:, 查看《
注会考试《审计》中的128个英文单词(一) 》
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