61.assessed level of material misstatement risk 重大错报风险的评估水平
#kQLHi3## G@S'_ 62.simall business 小规模企业
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N/AP8 63.accounting system
会计系统
/M_kJe,% hzX&BI 64.test of control 控制测试
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g[lN 65.walk-through test 穿行测试
TUVqQ\oF: e9?y0vT// 66.communication 沟通
. J*2J(T, ~9+\ 67.flow chart 流程图
&oiBMk`* ,Onu% 68.reperformance of internal control 重新执行
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,3AdA 69.audit evidence
审计证据
cNqw(\rr ia/_61% 70.substantive procedures 实质性程序
I~Zm**L 2c<phmiK 71.assertions 认定
w9a6F <8/lHQ^\) 72.esistence 存在
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|XN 73.occurrence 发生
MMUw+jM4 Tk4"qGC. 74.completeness 完整性
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'@u 75.rights and obligations 权利和义务
rk(0w|zR+ %5H>tG`] 76.valuation and allocation 计价和分摊
-n'%MT=Cd D$c4's`5 77.cutoff 截止
Y~M H 'GcZxF0 78.accuracy 准确性
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L 79.classification 分类
J&6]3x U=bZy,FT$ 80.inspection 检查
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!3 81.supervision of counting 监盘
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.oo>NS 82.observation 观察
u5FlT3hY. )Hy|K1 83.confirmation 函证
Gwkp(9d RA+k/2]y! 84.computation 计算
Y,@{1X`0@3 1cdM^k 85.analytical procedures 分析程序
D*j\gI ",T-'>h$2R 86.vouch 核对
4<&`\<jZ 3J}bI{3 87.trace 追查
u|D_"q~+6 b=+'i 88.audit sampling 审计抽样
Sc*O_c3D RtR]9^:~ 89.error 误差
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Ol24A^ 90.expected error 预期误差
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G"c 91.population 总体
_`zj^*% PGHl:4`Es! 92.sampling risk 抽样风险
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$9\!CPZ2 93.non- sampling risk 非抽样风险
Ij }RlYQz JQ8wL _C> 94.sampling unit 抽样单位
>%.6n:\rG b#^UP 95.statistical sampling 统计抽样
:_Y@,CpIEg D[)g-_3f6< 96.tolerable error 可容忍误差
dg4 QA_" :WTO*M 97.the risk of under reliance 信赖不足风险
Khxl'qj x,z +l-y 98.the risk of over reliance 信赖过度风险
?j8F5(HF? ><[($Gq`g 99.the risk of incorrect rejection 误拒风险
0>m-J g Xvuv^ 100. the risk of incorrect acceptance 误受风险
"el}@ M: qeqn+ 101.working trial balance 试算平衡表
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I"A'/56 *O|Z[> 102.index and cross-referencing 索引和交叉索引
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ehW 103.cash receipt 现金收入
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sl]L 8|w_PP1oE 104.cash disbursement 现金支出
2mbZ6'p { _d&FB~= 105.bank statement 银行对账单
b$+.}&M YZdp/X6x 106.bank reconciliation 银行存款余额调节表
m-UI^M,@< ]dc^@}1bN 107.balance sheet date
资产负债表日
^'~+ w3M@ ~w'M8( 108.net realizable value 可变现净值
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e.;Yv9 109.storeroom 仓库
Mjrl KI}f/ l-"$a8jn2 110.sale invoice 销售发票
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~R8 112.positive confirmation request 积极式询证函
/z*?:* ]C-hl}iq 113.negative confirmation request 消极式询证函
UfSWdR) ^PfFW 114.purchase requisition 请购单
?C6iJnm |Z<NM#1 115.receiving report 验收报告
6yKr5t H4 utC]GiR 116.gross margin 毛利
<1VzQH!o Bhl@\Kq 117.manufacturing overhead 制造费用
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p6X it!8+hvq9* 118.material requisition 领料单
e;R5A6| O2?ye 4uq 119.inventory-taking 存货盘点
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c|PB 120.bond certificate 债券
[J0L7p*6 tB4- of3+ 121.stock certificate 股票
[>Kkj;* *? 7Ie;) 122.audit report 审计报告
Sb+pB58&N ~oh=QakW 123.entity 被审计单位
.xuLvNyQr /NaIMo5 124.addressee of the audit report 审计报告的收件人
]L%qfy4 h*{{_3, 125.unqualified opinion 无保留意见
b40zYH`'{ n|Vs2 7 126.qualified opinion 保留意见
d {a^ bN@V=C3 127.disclaimer of opinion 无法表示意见
PmO utYV .R;HH_ 128.adverse opinion 否定意见
5V4Ze;K @;M( oFS9 查看《
注会考试《审计》中的128个英文单词(一) 》
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