61.assessed level of material misstatement risk 重大错报风险的评估水平
QEg[ <o/!M6^: 62.simall business 小规模企业
sC.b'1P n&Ckfo_D 63.accounting system
会计系统
MA,*$BgZ h;,1BpbM 64.test of control 控制测试
^R=`<jx Vm|KL3}NRv 65.walk-through test 穿行测试
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66.communication 沟通
ULqI]k( E447'aJ 67.flow chart 流程图
$m;`O_-T 5mQ@&E~#W 68.reperformance of internal control 重新执行
pJx7S sW ("\{=XAQ 69.audit evidence
审计证据
5CZyA`3V^5 hH 5}%/vF 70.substantive procedures 实质性程序
4XNheP;b s>m2qSu 71.assertions 认定
w%.hALN5-C sEFQ8S 72.esistence 存在
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Z g!R7CRt% 73.occurrence 发生
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&nP0T-T5y `0\Z*^> 75.rights and obligations 权利和义务
rw,Ylr:3 Xd=KBB[r? 76.valuation and allocation 计价和分摊
[EDX@Kdq) U xBd14-R_ 77.cutoff 截止
#h?IoB7 `*Yw-HL 78.accuracy 准确性
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N|X `wXK&R<` 79.classification 分类
wkM1tKhy/ c`soVqT$? 80.inspection 检查
)[ A-d(y= I)rO| 81.supervision of counting 监盘
W}f)VC;D =..Bh8P71! 82.observation 观察
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9x\JY% 83.confirmation 函证
^FKiVKI: RNi%6A1 84.computation 计算
>E>yA d 5Jbwl$mZ 85.analytical procedures 分析程序
N[po)}hp H].|K/-p 86.vouch 核对
#B;P4n3 =0pt-FQ 87.trace 追查
Q,[G?vbj <{isWEW9]3 88.audit sampling 审计抽样
fZ$b8 q#tUDxf(| 89.error 误差
%rylmioW> SXk.7bMV6 90.expected error 预期误差
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"Z^ I/`"lAFe 92.sampling risk 抽样风险
KLyRb0V OP`f[lCiL 93.non- sampling risk 非抽样风险
j6GIB_ V`y^m@U! 94.sampling unit 抽样单位
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Q3Fgj Am<5J,<uy 95.statistical sampling 统计抽样
=]%JTGdp( X:oOp=y]| 96.tolerable error 可容忍误差
Zz0bd473k? J#I RbO) 97.the risk of under reliance 信赖不足风险
wtw=RA k7^hcth 98.the risk of over reliance 信赖过度风险
yp#!$+a} (xHmucmwp 99.the risk of incorrect rejection 误拒风险
F\ B/q +>"s)R43 100. the risk of incorrect acceptance 误受风险
'X;cgAq8( >Uw:cq 101.working trial balance 试算平衡表
AELj"=RA 7*l$i/! 102.index and cross-referencing 索引和交叉索引
$G".PWc Fw 0m(7 103.cash receipt 现金收入
X'`n>1z /65YHXg, 104.cash disbursement 现金支出
}bb,Iib j'D%eQI,V 105.bank statement 银行对账单
24 [KGp .PB!1C.}@ 106.bank reconciliation 银行存款余额调节表
iXDG-_K i#'K7XM2 107.balance sheet date
资产负债表日
?()*"+N(ck B[N]=V 108.net realizable value 可变现净值
M~A#_%2U (VeK7cU 109.storeroom 仓库
-8 uS# "`qk}n- 110.sale invoice 销售发票
\u,CixV= #_DpiiS,.Q 111.price list 价目表
ZC?~RXL( +F)EGB%LXs 112.positive confirmation request 积极式询证函
vNSUrf,r ,X|Oe@/ 113.negative confirmation request 消极式询证函
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I %g9ym@s 115.receiving report 验收报告
Ok!P~2J " .7@ 116.gross margin 毛利
}>{R<[I!G ),x0G*oebj 117.manufacturing overhead 制造费用
v3DK0 MW $MR1
*_\V 118.material requisition 领料单
*j3U+HV jr`swyg 119.inventory-taking 存货盘点
p/{%%30ke :Qa*-)rs 120.bond certificate 债券
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7dn;EN QRju9x 121.stock certificate 股票
d]E=w6+;Q &{Z+p(3Gj 122.audit report 审计报告
Nw"df=,{ q /JC\ 123.entity 被审计单位
TCp9C1Q4 wq?"NQ?O< 124.addressee of the audit report 审计报告的收件人
/dCsZA uuM1_nD[ 125.unqualified opinion 无保留意见
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' 126.qualified opinion 保留意见
gt8dFcm|s WOO3z5 La 127.disclaimer of opinion 无法表示意见
:Racu;xf z};|.N} 128.adverse opinion 否定意见
/we]i1-9 Mi.#x_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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