61.assessed level of material misstatement risk 重大错报风险的评估水平
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YetL ornU8H` 62.simall business 小规模企业
TkVqv v mNsd&Rk' 63.accounting system
会计系统
EeGTBVms {B4.G8%Z 64.test of control 控制测试
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Q$C#:? G_M8? G0 65.walk-through test 穿行测试
<*9(m ,b:~Vpb1I 66.communication 沟通
Pj_*,L`mZ 5}b)W>3@` 67.flow chart 流程图
D^}2ilk! |D_4 iFC 68.reperformance of internal control 重新执行
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P,gEYk 69.audit evidence
审计证据
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7LJm<g 70.substantive procedures 实质性程序
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i 71.assertions 认定
FF;Fo}no- \Yn0|j> 72.esistence 存在
ErgWs Aw- Gzs$0Ki= 73.occurrence 发生
qt6@]Y IZGRQmi" 74.completeness 完整性
R\<d&+q@ )i_:[ l6 75.rights and obligations 权利和义务
8c>xgFWp9 2qQ;U?:q 76.valuation and allocation 计价和分摊
a}iP +#; E^0a; |B[ 77.cutoff 截止
xZY7X&C4 P#V}l'j(<a 78.accuracy 准确性
d%RH]j4 Dy:r)\KX 79.classification 分类
QKhGEW~G 0M?zotv0# 80.inspection 检查
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}BUK6 <\eRa{ef 81.supervision of counting 监盘
3d,:,f|h 7 fXJP5j 82.observation 观察
%xKZ"#Z#K X4+H8],) 83.confirmation 函证
+(W7hK4ip @}Q!K* 84.computation 计算
X\>/'fC$ rU(-R@[" 85.analytical procedures 分析程序
Q- w_@~ suYbD!`( 86.vouch 核对
3w"_Onwk 73nM9 87.trace 追查
T%;NW|mH& "{trK?-8% 88.audit sampling 审计抽样
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;/kmV~KG 89.error 误差
gGN6Yqj0 :G]t=vr1 90.expected error 预期误差
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- 91.population 总体
fwlicbs ' vF&0I2T~l 92.sampling risk 抽样风险
cmAdQ)(Kzd gf>GK/^HH 93.non- sampling risk 非抽样风险
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3 7 t*dq*(3"c 94.sampling unit 抽样单位
eKo=g|D VF b 95.statistical sampling 统计抽样
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=6 S<-5<Pg 96.tolerable error 可容忍误差
h0HK~S#xBv J1Az+m 97.the risk of under reliance 信赖不足风险
Xbrc_V\_ C\OZs%]At 98.the risk of over reliance 信赖过度风险
e}P@7e h KD\sU6 99.the risk of incorrect rejection 误拒风险
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G]{^.5 100. the risk of incorrect acceptance 误受风险
TtH!5{$s l2YA/9. 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
`M(st%@n Y9&na&vY? 103.cash receipt 现金收入
K-K>'T9F} Qpj[]c5 104.cash disbursement 现金支出
mlUj%:Gm# c-!3wvt) 105.bank statement 银行对账单
)heHERbJ qJ<l$Ig 106.bank reconciliation 银行存款余额调节表
Hs_7oy|P 6eA)d# 107.balance sheet date
资产负债表日
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6 108.net realizable value 可变现净值
#&fu"W+D96 pf+VYZ#) 109.storeroom 仓库
VE1j2=3+o 8j :=D!S 110.sale invoice 销售发票
z.?slYe[ ;>;it5 l= 111.price list 价目表
ls7P$qq ]ms+Va_/ 112.positive confirmation request 积极式询证函
SJlE!MK zSu,S4m_; 113.negative confirmation request 消极式询证函
)CmHC3 F?0Q AA 114.purchase requisition 请购单
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s&<76kwl RCxwiZaf33 116.gross margin 毛利
i[ws%GfEv uPxjW"M+ 117.manufacturing overhead 制造费用
WwWCNN~} GCX?W` 118.material requisition 领料单
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0|!g"E>$ 119.inventory-taking 存货盘点
AT1{D!b 4HX;9HPHE< 120.bond certificate 债券
=dQ/^C_hj <[K)PI 121.stock certificate 股票
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V_e 122.audit report 审计报告
vy2"B ch R,=8)OI2 123.entity 被审计单位
,?Zy4- V<;_wO^ 124.addressee of the audit report 审计报告的收件人
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^KHW )0"T?Ivp] 125.unqualified opinion 无保留意见
}UQ,B [!8bjc]c 126.qualified opinion 保留意见
*K@O3n Z glU{sU 127.disclaimer of opinion 无法表示意见
AZA5>Y ccp9nXv 128.adverse opinion 否定意见
25 :v c0 moh,a B# 查看《
注会考试《审计》中的128个英文单词(一) 》
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