61.assessed level of material misstatement risk 重大错报风险的评估水平
QQ;<L"VW bk^W]<:z` 62.simall business 小规模企业
B >2" O ;;;aM:6\ 63.accounting system
会计系统
[;~:',vHQf P@lDhzd 64.test of control 控制测试
J)tk<&X }ya@*jH 65.walk-through test 穿行测试
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t+y$i@R: 4j+FDc` 67.flow chart 流程图
0se0AcrW @/jLN 68.reperformance of internal control 重新执行
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审计证据
Zcst$Aro ,6TF]6: 70.substantive procedures 实质性程序
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"_|Yg z 3((L 71.assertions 认定
0oR'"Vo ]$Ud`<Xnx 72.esistence 存在
Q5%$P\ T .#cd1b 73.occurrence 发生
9)2kjBeb 9NzK1V0X 74.completeness 完整性
F3uR:)4<M "$P|!k45( 75.rights and obligations 权利和义务
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k=RX` ct o+W}k 76.valuation and allocation 计价和分摊
F/8="dM itotn!Wb` 77.cutoff 截止
hv.33l MC\rx=cR\ 78.accuracy 准确性
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%T 5l_ >QB 79.classification 分类
b{+7sl R k'5L 80.inspection 检查
&ZyZmB AlPk o($E* 81.supervision of counting 监盘
3jeB\ A8|DB@Bi 82.observation 观察
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v 1VXyn\ 83.confirmation 函证
_Fc :<Ym? /kZ{+4M 84.computation 计算
,?k0~fuG6 lRO7 Ae 85.analytical procedures 分析程序
X6h@K</c^: 8,VX%CS#q 86.vouch 核对
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iHw -9D2aY_> 87.trace 追查
nO;*Peob O4c[,Uq8~ 88.audit sampling 审计抽样
44r@8HO1 KCDbE6 89.error 误差
heizO",8.& 6x]x>:8 90.expected error 预期误差
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[Dz 9sQ#v-+Yx 91.population 总体
hwD;1n PQ0l <]Y 92.sampling risk 抽样风险
bY@ S[ QXaE2}}P 93.non- sampling risk 非抽样风险
r}>q*yx: 4Y'Kjx 94.sampling unit 抽样单位
jWUpzf)q=T Gd%X> ~ 95.statistical sampling 统计抽样
.,vF%pQ (9!/bX< 96.tolerable error 可容忍误差
*m>XtBw. wO-](3A-8P 97.the risk of under reliance 信赖不足风险
\gU=B|W tJ qd 98.the risk of over reliance 信赖过度风险
03)R_A hRc.^"q9 99.the risk of incorrect rejection 误拒风险
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3P;B SWq5=h 100. the risk of incorrect acceptance 误受风险
n1E^8[~' ^7p>p8 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
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k[{,p s/+k[9l2 103.cash receipt 现金收入
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M2oLU rzk-_AFR 105.bank statement 银行对账单
}#bX{?f 8am/5o 106.bank reconciliation 银行存款余额调节表
sI,S(VWor l2.Lh<G 107.balance sheet date
资产负债表日
;ND)h pD+ BKJwM'~ 108.net realizable value 可变现净值
gX'nFGqud CS\ E]f 109.storeroom 仓库
0*4h}t9j T+knd'2V6 110.sale invoice 销售发票
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{B s9 \HjK*+ 111.price list 价目表
m Bc2x8g) 9FKowF_8 112.positive confirmation request 积极式询证函
#ouE,< Dpf"H 113.negative confirmation request 消极式询证函
sfUKH;xC wU $j/~L 114.purchase requisition 请购单
FVo_=O) %9HL" 115.receiving report 验收报告
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5.S" 9~lC/I')t 116.gross margin 毛利
&}+^*X &X%vp?p 117.manufacturing overhead 制造费用
qVe&nXo P)k!#* 118.material requisition 领料单
a*T=;P3(I (imaL,M-D 119.inventory-taking 存货盘点
8~6H\.0Q VKtZyhK"h 120.bond certificate 债券
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q(`W Z<A BK`rEO 121.stock certificate 股票
*$6dN x Q[Xh{B 122.audit report 审计报告
y$h.k"x` (7k}ysc 123.entity 被审计单位
56JvF*hP <,\Op=$l3I 124.addressee of the audit report 审计报告的收件人
`(Eiu$h6V- Oh]RIWL 125.unqualified opinion 无保留意见
9irT}e NJqjW 126.qualified opinion 保留意见
)B1gX>J\8 NAnccB D!{ 127.disclaimer of opinion 无法表示意见
lBN1OL[N 'ai3f 128.adverse opinion 否定意见
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cN| I%#&@ 查看《
注会考试《审计》中的128个英文单词(一) 》
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