61.assessed level of material misstatement risk 重大错报风险的评估水平
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*= 62.simall business 小规模企业
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? 31BN ?q 63.accounting system
会计系统
>Hh8K<@NL -KzU'' 64.test of control 控制测试
9a.r(W[9 m3|KIUP 65.walk-through test 穿行测试
FN$hEc! fwR3=:5~ 66.communication 沟通
Rg:3}T`~n C):RE<X 67.flow chart 流程图
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x.Y 68.reperformance of internal control 重新执行
>)Ih[0~M >z=_V|^$ 69.audit evidence
审计证据
s3G\L<~mB >{DHW1kF? 70.substantive procedures 实质性程序
>v4k_JX $D,m o2I 71.assertions 认定
R=D\VIu,Z &&1q@m,cP 72.esistence 存在
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XL1x2e 73.occurrence 发生
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;bt@wgY eYL7G-3 75.rights and obligations 权利和义务
MSEBvZ- Lh=~3 76.valuation and allocation 计价和分摊
^$][ah 5io7!% 77.cutoff 截止
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cz_4cMgxu 78.accuracy 准确性
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tVx.J'"Y Z$R2Z$f 80.inspection 检查
#vO3*-hs Q9K+k*?{N 81.supervision of counting 监盘
ht^U VV2 &`rV{%N" 82.observation 观察
y)3( mB(*)PwZ 83.confirmation 函证
l3aG#4jj -X#J<u T/ 84.computation 计算
inBd.%Yr t\2myR3 85.analytical procedures 分析程序
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nf< <]iHf 86.vouch 核对
Q, E!Ew3 d9/E^)TT 87.trace 追查
MCma3^/1 JxQwxey{ 88.audit sampling 审计抽样
X7kJWX @ ADY? 89.error 误差
V,qZF=} S hMJ \a 90.expected error 预期误差
PiB)pUYj hoC}@8_ 91.population 总体
1at$_\{.( |D^Q}uT 92.sampling risk 抽样风险
^&uWAQohL [ hj|8) 93.non- sampling risk 非抽样风险
*9^CgLF SX}GKu 94.sampling unit 抽样单位
o*n""m +!POKr 95.statistical sampling 统计抽样
ZP)=2'RY BN4dr9T 96.tolerable error 可容忍误差
Kw'Dzz%kN pmCBe6n\l 97.the risk of under reliance 信赖不足风险
kt1f2cj c7\bA7. 98.the risk of over reliance 信赖过度风险
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{(wV>Oc>Jw f.jAJ; N> 100. the risk of incorrect acceptance 误受风险
RA[` Cp" LWbWj ^ 101.working trial balance 试算平衡表
62EJ# q[ u\qyh9s 102.index and cross-referencing 索引和交叉索引
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(I.uQP~H 103.cash receipt 现金收入
pq5)Ug ](_(1 104.cash disbursement 现金支出
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I q){]fp.,@ 105.bank statement 银行对账单
!^axO 0'97af 106.bank reconciliation 银行存款余额调节表
k9 *0xukJ KvilGh10 107.balance sheet date
资产负债表日
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X@&~ 108.net realizable value 可变现净值
N83RsL "}_ hQGZrZK# 109.storeroom 仓库
'%RMpyK~ <i`EP/x 110.sale invoice 销售发票
y6*i/3 62(WZX%b 111.price list 价目表
56<LMY|d zm8m J2s 112.positive confirmation request 积极式询证函
z5'VsK: h]EXD 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
1}jE?{V* R&xD|w8UjM 115.receiving report 验收报告
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116.gross margin 毛利
#-lk=> !;\-V}V 117.manufacturing overhead 制造费用
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$EN 118.material requisition 领料单
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119.inventory-taking 存货盘点
;?:,L 0)2lBfHQ& 120.bond certificate 债券
}p- %~Y dfJ7Dhn 121.stock certificate 股票
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Osy5|Ts 122.audit report 审计报告
SiBbz4 'xi.. 123.entity 被审计单位
oNCDG|8z /Cg/Rwl 124.addressee of the audit report 审计报告的收件人
g<lX Xj2 s+CXKb + 125.unqualified opinion 无保留意见
Xr)d;@yi `GDYL7pM( 126.qualified opinion 保留意见
un9o~3SF< e5XikLu 127.disclaimer of opinion 无法表示意见
|y=gp sIy$}_ 128.adverse opinion 否定意见
/gdo~ h">X!I 查看《
注会考试《审计》中的128个英文单词(一) 》
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