61.assessed level of material misstatement risk 重大错报风险的评估水平
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tiE~ 62.simall business 小规模企业
fzdWM:g ""f'L,`{. 63.accounting system
会计系统
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PE\?en 64.test of control 控制测试
@?2ES@G+Ji u<['9U 65.walk-through test 穿行测试
JW},7Ox !kxJ&VmeF 66.communication 沟通
eF"k"Ckt' JT p+&NS 67.flow chart 流程图
~tc,p ey]WoUZ 68.reperformance of internal control 重新执行
bu8AOtY9E- pi|=3W 69.audit evidence
审计证据
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V8hmfV~=]P 70.substantive procedures 实质性程序
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71.assertions 认定
$L4h'(s )61X,z 72.esistence 存在
<nk9IAH ~@\sN+VS 73.occurrence 发生
J# DN2y< ,p>@:C/M 74.completeness 完整性
~H c5M5m (zX75QSKV 75.rights and obligations 权利和义务
%M*2 j%6 1EMud,,: 76.valuation and allocation 计价和分摊
9vckQCLM ffQm"s:P 77.cutoff 截止
5S*aZ1t18 F.{$HJ 78.accuracy 准确性
Qt\^h/zjG kQ`p\}7_ 79.classification 分类
Aw]kQ\P& z5J$".O` 80.inspection 检查
b~*CJ8Ad $jOp:R&I^3 81.supervision of counting 监盘
&Nw[J5-"k \ZtKaEXnx 82.observation 观察
3wMnTT"At W)<t7q+ 83.confirmation 函证
n%6ba77 ^GS\(egt 84.computation 计算
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1+#E|YWJ 85.analytical procedures 分析程序
#}lWM%9Dy h0?w V5H 86.vouch 核对
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20]p< 87.trace 追查
d"tR?j s6QD^[ 88.audit sampling 审计抽样
q?qH7={,eu e^}@X[*'# 89.error 误差
>9NC2%61S je`Inn< 90.expected error 预期误差
^fQa whub r&+w)U~ 91.population 总体
B- D&1gO :'FCeS9 92.sampling risk 抽样风险
X"sJiF S J|w%n5Y 93.non- sampling risk 非抽样风险
4t-l@zFWb },@ex 94.sampling unit 抽样单位
NwVhJdo '6cXCO-_P 95.statistical sampling 统计抽样
(((|vI3 < !X9^ L^v} 96.tolerable error 可容忍误差
P;eXUF+jn A&A{Thz 97.the risk of under reliance 信赖不足风险
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4Y{;%;-i 98.the risk of over reliance 信赖过度风险
R9Y@I [FZq'E"87 99.the risk of incorrect rejection 误拒风险
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yp[,WZt 100. the risk of incorrect acceptance 误受风险
}kF?9w H>Ucmd;ay 101.working trial balance 试算平衡表
B}"V.Msv/ aU@1j;se@ 102.index and cross-referencing 索引和交叉索引
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YHr; :5F(,Z_ 103.cash receipt 现金收入
=ym<yI< w:/3%- 104.cash disbursement 现金支出
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:!q 7xFZJ# 105.bank statement 银行对账单
+* j8[sz _ds;:*N+qA 106.bank reconciliation 银行存款余额调节表
w IP4Z^ _u'y7- 107.balance sheet date
资产负债表日
1rS8+!9C (AX$Svw 108.net realizable value 可变现净值
mlPvF%Ba zkiwFEHA= 109.storeroom 仓库
m\XG7uo~ (tX)r4VU 110.sale invoice 销售发票
a6Joa&`dv !!ma]pB, 111.price list 价目表
.wmqaLd% n @,. 112.positive confirmation request 积极式询证函
+xgP&nw[- y=.bn!u}z 113.negative confirmation request 消极式询证函
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]U Y%?*Lj| 114.purchase requisition 请购单
j@w1S[vt :5.F 115.receiving report 验收报告
z{FFTb^B qGX#(,E9; 116.gross margin 毛利
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P-nhG 117.manufacturing overhead 制造费用
Mi{ns $B% <5,|h3]-# 118.material requisition 领料单
vj344B 3kk^hvB+f 119.inventory-taking 存货盘点
Z1:%AqxP <hj2'dU 120.bond certificate 债券
ZHa>8x;Mjl b$%Kv( 121.stock certificate 股票
p:K%-^ Aq*?Q/pV 122.audit report 审计报告
=<#G~8WYz ?Pp*BB,*y 123.entity 被审计单位
H1 7I"5N E>f{j:M 124.addressee of the audit report 审计报告的收件人
AFm9"mQrw vV*J;%MO 125.unqualified opinion 无保留意见
%Zbm%YaW5 Je6wio-4 126.qualified opinion 保留意见
jU7[z$GX #{{p4/: 127.disclaimer of opinion 无法表示意见
'"\'<>Be 6_])(F3+w. 128.adverse opinion 否定意见
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:k,D Eu:/U*j 查看《
注会考试《审计》中的128个英文单词(一) 》
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