61.assessed level of material misstatement risk 重大错报风险的评估水平
U\jb" '^iUx,,ZQ 62.simall business 小规模企业
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yh<pX/$ x7dEo%j 63.accounting system
会计系统
pYo=oI m`y9Cuk 64.test of control 控制测试
sb^mLH] 3 #f{lC0~vA 65.walk-through test 穿行测试
OQp, 3M{_ ?59'dGnz_ 66.communication 沟通
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53Yxz3v 67.flow chart 流程图
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L_ 68.reperformance of internal control 重新执行
khx.yRx ?Ik4 69.audit evidence
审计证据
^lj7( w^q7n 70.substantive procedures 实质性程序
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e j6S"UwJjp 71.assertions 认定
:,S98z# &|9.}Z8U 72.esistence 存在
#.._c?%4/ HYCuK48F[_ 73.occurrence 发生
yNCEz/4 M`7y>Ud 74.completeness 完整性
C ^w)|2o} 3mO;JXd 75.rights and obligations 权利和义务
Ws I>n kn"q:aD 76.valuation and allocation 计价和分摊
^/@jwZ SeEw.;Xw 77.cutoff 截止
g/~XCC^F? $t}<85YCQ 78.accuracy 准确性
A"uULfnk }%TPYc 79.classification 分类
y(W|eBe DinPxtT?a 80.inspection 检查
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p,p 81.supervision of counting 监盘
0 1V^L} ["3\eFg 82.observation 观察
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83.confirmation 函证
Hfym30 <S?#@F\"S 84.computation 计算
4x;_AN |[$~\MU 85.analytical procedures 分析程序
l Dxc`S ~" i0x 86.vouch 核对
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rl08R 87.trace 追查
wkUlrL/~ V~@^`Gd 88.audit sampling 审计抽样
)%d*3\Tsd a<~77~"4wn 89.error 误差
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?33 f+_h !j 91.population 总体
v\tEVhm p5r]J +1 92.sampling risk 抽样风险
7!WA)@6 ar9]"s+' 93.non- sampling risk 非抽样风险
%Dg0fL "pP^*9FrA 94.sampling unit 抽样单位
u&mS8i} pi<TFe@eG 95.statistical sampling 统计抽样
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vMlL5t 96.tolerable error 可容忍误差
{(U %i\F\ :L44]K5FL 97.the risk of under reliance 信赖不足风险
*t[. =_v 0Z[oKXm1p 98.the risk of over reliance 信赖过度风险
(3J$>Na +LM#n#T 99.the risk of incorrect rejection 误拒风险
|KSy`lY-j> Bp8'pj;~ 100. the risk of incorrect acceptance 误受风险
;s`sn$@ "#[!/\=?: 101.working trial balance 试算平衡表
0U%f)mG ])xx<5Jt4 102.index and cross-referencing 索引和交叉索引
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*|+ 103.cash receipt 现金收入
t2,A@2DU2 8"sb; 104.cash disbursement 现金支出
S S2FTb-m > ;/l)qk, 105.bank statement 银行对账单
Hemq+]6^ _%5Ro6 106.bank reconciliation 银行存款余额调节表
~//fN}~R uV!^,,~ 107.balance sheet date
资产负债表日
Y.g59X!Ub2 cSXwYZDx? 108.net realizable value 可变现净值
+=O5YR!{ tmQH|'>> 109.storeroom 仓库
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F 110.sale invoice 销售发票
{zMU#=EC !o:f$6EA~C 111.price list 价目表
0aG ni| &*+'>UEe5 112.positive confirmation request 积极式询证函
&l!4mxwr` 3AU;>D ^5 113.negative confirmation request 消极式询证函
_lamn}(x0 HZ'_r cv 114.purchase requisition 请购单
_f$^%?^ _d5QbTe 115.receiving report 验收报告
i\,-oO ,6-:VIHQ 116.gross margin 毛利
r>o63Q: Mu+0<> 117.manufacturing overhead 制造费用
IZpP[hov 03q5e 118.material requisition 领料单
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d kqFP)!37 119.inventory-taking 存货盘点
|y(Q &5yVxL: 120.bond certificate 债券
P)P*Xqr#: <g$~1fa 121.stock certificate 股票
8X[:j&@ ;lE%M 122.audit report 审计报告
gEy?s8_, N sXHO 123.entity 被审计单位
3 2&;`]C 4K\G16'$v 124.addressee of the audit report 审计报告的收件人
OCe!.` JRB9rSN^ 125.unqualified opinion 无保留意见
p {T*k' hgPa6Kd 126.qualified opinion 保留意见
!LNayk's> HiZ*+T.B 127.disclaimer of opinion 无法表示意见
h`^jyoF"( b,7k)ND1F 128.adverse opinion 否定意见
c2l@6<Ww |fK1/<sz# 查看《
注会考试《审计》中的128个英文单词(一) 》
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