61.assessed level of material misstatement risk 重大错报风险的评估水平
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IV!; } X^|$ 62.simall business 小规模企业
K+Z+wA? psnTFe 63.accounting system
会计系统
56e r`=ms gzjR6uz 64.test of control 控制测试
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65.walk-through test 穿行测试
d0aC Y >w-;Z>3Q@ 66.communication 沟通
'"<6.,Ae ndjx|s)E 67.flow chart 流程图
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; 68.reperformance of internal control 重新执行
}tH[[4tw, ZDD..j 69.audit evidence
审计证据
)LJnLo+ yu6`66h) 70.substantive procedures 实质性程序
f6_];]yP :(a]V"(&Eq 71.assertions 认定
L7= Q<D< !).}u,*'no 72.esistence 存在
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B x? 73.occurrence 发生
$we]91(:: 7]x3!AlV 74.completeness 完整性
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`s|,"0o qw7@(R'" 75.rights and obligations 权利和义务
+$$$ yC3yij<oR 76.valuation and allocation 计价和分摊
L lw&& K lqowG!3H 77.cutoff 截止
/0W9g JOb*-q|y 78.accuracy 准确性
`%E8-]{uS S@}1t4Ls: 79.classification 分类
6\u!E~zy L4b:F0 80.inspection 检查
Ti2Ls5H} ?;wpd';c 81.supervision of counting 监盘
SG?Nsp^%`B 1=|7mehL% 82.observation 观察
l"q1?kaVg K]qM~v<A 83.confirmation 函证
"F3]X)} e/*$^i+S 84.computation 计算
?9HhG?_x Qd_Y\PzS 85.analytical procedures 分析程序
h'i{&mS_b AsPx? 86.vouch 核对
8>7RxSF +B'8|5tPX 87.trace 追查
'S<%Xm '=E3[0W 88.audit sampling 审计抽样
T"p(]@Ng zOHypazOTq 89.error 误差
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AGx 90.expected error 预期误差
j7MO'RX`& '`|AI:L 91.population 总体
)jCo%P/ ;uqx@sx ; 92.sampling risk 抽样风险
g|Y] wd X53mzs 93.non- sampling risk 非抽样风险
ESg+n(R ~"lJ'&J} 94.sampling unit 抽样单位
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dxY `^(jm 95.statistical sampling 统计抽样
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eG& rVtw-[p 96.tolerable error 可容忍误差
7l."b$U4yv X 6lH|R 97.the risk of under reliance 信赖不足风险
'~ 4pl0TWc *9 Q^5;y 98.the risk of over reliance 信赖过度风险
j'HkBW:L p0{EQT`tMG 99.the risk of incorrect rejection 误拒风险
Z?NEO>h7 x|0:P sE 100. the risk of incorrect acceptance 误受风险
b?Pj< tA RA],lNs 101.working trial balance 试算平衡表
J9%@VZut [pg}S#A 102.index and cross-referencing 索引和交叉索引
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1%- ?X9]HlH 103.cash receipt 现金收入
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sM\lO 104.cash disbursement 现金支出
"BVdPS DBk zSv^<`X3 105.bank statement 银行对账单
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+xy4G@L 106.bank reconciliation 银行存款余额调节表
y^Vw`-e Ogg#jx(4 107.balance sheet date
资产负债表日
~u&|G$1!0 \aP6_g:N} 108.net realizable value 可变现净值
ciMM^ZRIb ;pJ2V2 g8 109.storeroom 仓库
4ZC!SgJo PzZZ>7_6S 110.sale invoice 销售发票
k$Rnj`*^ }:z5t,u6 111.price list 价目表
6<Hu8$G| ?@R")$ 112.positive confirmation request 积极式询证函
yPu4T6Vv MS<SAD>w 113.negative confirmation request 消极式询证函
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Ebl/ va|rO#.= 114.purchase requisition 请购单
w7-WUvxl BF8"rq}r0 115.receiving report 验收报告
9l+{OA 7ODaX.t-> 116.gross margin 毛利
9.M{M06; 6'OO-o 117.manufacturing overhead 制造费用
Eff\Aq{ LH]CUfUrUE 118.material requisition 领料单
~ eN8|SR NvtM3 119.inventory-taking 存货盘点
0O2n/`' znZ7*S >6\ 120.bond certificate 债券
ujgLJ77 -NM0LTF 121.stock certificate 股票
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Aq;Q? q]<xMg#nu 122.audit report 审计报告
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#@~ 123.entity 被审计单位
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L>Jd7;= 124.addressee of the audit report 审计报告的收件人
. p^xS6e{ 3gfimD$ _E 125.unqualified opinion 无保留意见
8*!|8 BPj^ =^h~!ovj: 126.qualified opinion 保留意见
o;`!kIQ 0jB X5 127.disclaimer of opinion 无法表示意见
}qC SS<a V`fL%du,3 128.adverse opinion 否定意见
}uX|5&=~f EychR/s 查看《
注会考试《审计》中的128个英文单词(一) 》
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