61.assessed level of material misstatement risk 重大错报风险的评估水平
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R 62.simall business 小规模企业
7m='-_w)?w Zcst$Aro 63.accounting system
会计系统
ML eo3 $$'a 64.test of control 控制测试
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J 65.walk-through test 穿行测试
#x|xL7 Q5%$P\ 66.communication 沟通
T .#cd1b 9)2kjBeb 67.flow chart 流程图
ygI81\D kHMD5Q 68.reperformance of internal control 重新执行
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]K\G55 69.audit evidence
审计证据
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y 8d4:8} 70.substantive procedures 实质性程序
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FB +ftOJFkI 71.assertions 认定
'?$N.lj$d JdYmUM|K/c 72.esistence 存在
%PF:OB6[| F"I{_yleq' 73.occurrence 发生
^ &UezDTS +`jI z'+ 74.completeness 完整性
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~& `3wzOMgJ 75.rights and obligations 权利和义务
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0}>a:d Gz09#nFZk 76.valuation and allocation 计价和分摊
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77; 77.cutoff 截止
Uw`YlUT\ *;N6S~_'Y 78.accuracy 准确性
+F>9hA Nj5V" c 79.classification 分类
<xn96|$ ;pH&YBY 80.inspection 检查
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81.supervision of counting 监盘
N*mm[F2+F C4,;l^?=% 82.observation 观察
Uj/m ='rSB.$Ctk 83.confirmation 函证
KzgW+6*G 76'@}wNnw 84.computation 计算
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.& 85.analytical procedures 分析程序
mQ$a^28=qR "J.7@\^ h/ 86.vouch 核对
[<0\v<{`L II,snRD 87.trace 追查
4Y'Kjx jWUpzf)q=T 88.audit sampling 审计抽样
Gd%X> ~ .,vF%pQ 89.error 误差
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ezz;NH 90.expected error 预期误差
wO-](3A-8P XT"- 91.population 总体
178u4$# b BH;7CK=7R 92.sampling risk 抽样风险
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3Mu' 93.non- sampling risk 非抽样风险
S7(Vc H !kpnBgm U 94.sampling unit 抽样单位
Y%GIKtP VX'cFqrK3 95.statistical sampling 统计抽样
th4yuDPuA 1woBw>g 96.tolerable error 可容忍误差
?|$IZ9 .[Hv/?L 97.the risk of under reliance 信赖不足风险
@lO(QpdG n[f<]4< 98.the risk of over reliance 信赖过度风险
3;E,B7,mQ s*3p*zf 99.the risk of incorrect rejection 误拒风险
MJ%gF=$X ^#0k\f>_ 100. the risk of incorrect acceptance 误受风险
cD 5^mxd% wOg?.6<Kxa 101.working trial balance 试算平衡表
6@X j xRiWg/Z~ 102.index and cross-referencing 索引和交叉索引
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Fy f8AgTw,K8 103.cash receipt 现金收入
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{B 104.cash disbursement 现金支出
5h!ZoB)n J;R1OJs S 105.bank statement 银行对账单
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qp2~ 106.bank reconciliation 银行存款余额调节表
B098/`r #ouE,< 107.balance sheet date
资产负债表日
;Q{~jT Ojwhcb^ 108.net realizable value 可变现净值
I `I+7~t rL9u7)x 109.storeroom 仓库
Z{p)rscX QVq+';cG 110.sale invoice 销售发票
YB?5s`vr9d EZw<)Q 111.price list 价目表
MEled:i loR,f&80=O 112.positive confirmation request 积极式询证函
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Ug~]!L 113.negative confirmation request 消极式询证函
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.^ o3 114.purchase requisition 请购单
^:Hx . {g@?\ 115.receiving report 验收报告
)^q7s&p/ y$h.k"x` 116.gross margin 毛利
qHtonJc 56JvF*hP 117.manufacturing overhead 制造费用
<,\Op=$l3I `(Eiu$h6V- 118.material requisition 领料单
Oh]RIWL KN\*|) 119.inventory-taking 存货盘点
9cMQ51k)E Q.zE}ZS 120.bond certificate 债券
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F J6s@}@R1 121.stock certificate 股票
M&q3xo"w 4eh~/o&h 122.audit report 审计报告
Z H1UAf ,!i!q[YkL9 123.entity 被审计单位
;+6TZqklQ u.~`/O 124.addressee of the audit report 审计报告的收件人
k&M9Hn2 {%! >0@7 125.unqualified opinion 无保留意见
J}M_Ka uNoP8U%* 126.qualified opinion 保留意见
<Z:Fnp =o? Q0 127.disclaimer of opinion 无法表示意见
QH]G>+LI5 8-.jf 128.adverse opinion 否定意见
%'`L+y qy$1+>f1 查看《
注会考试《审计》中的128个英文单词(一) 》
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