61.assessed level of material misstatement risk 重大错报风险的评估水平
,Xn2xOP y&NqVR= 62.simall business 小规模企业
5*YoK)2J ?F"o+]i+^ 63.accounting system
会计系统
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\p a: "1LnvR 64.test of control 控制测试
}iUK`e =?RI`}vw_H 65.walk-through test 穿行测试
M~:_^B ]@&X*~c^Z 66.communication 沟通
+F;2FD$ C? zS}ob 67.flow chart 流程图
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4D?h}U / ,{_i{WV 69.audit evidence
审计证据
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Zj-%5 71.assertions 认定
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^VdJE 72.esistence 存在
QQl.5'PP 1q}LO2 73.occurrence 发生
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xX 74.completeness 完整性
]Z!Y*v S<nF>JRJa 75.rights and obligations 权利和义务
.vu7$~7 J>Ar(p 76.valuation and allocation 计价和分摊
[b++bCH3 @>8(f#S% 77.cutoff 截止
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i KSRr#/ )CFJXc: 79.classification 分类
%SmOP sz =g#PP@X]D! 80.inspection 检查
C>Ik ; |bnd92fvks 81.supervision of counting 监盘
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m+r:y Z<vz%7w 82.observation 观察
q[$>\Nfg>B Z0<Vss 83.confirmation 函证
n8,%<!F^ z9o]);dZ 84.computation 计算
7<j!qWm0 vpu#!(N 85.analytical procedures 分析程序
_^<vp SyL"Bmi 86.vouch 核对
F-;J N AwJg/VBo) 87.trace 追查
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34 V;SfW2`) 88.audit sampling 审计抽样
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('z=/"(l }i+C)VUX 90.expected error 预期误差
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:w^:Z$-hf 3p#UEH3 92.sampling risk 抽样风险
^%\a,~ $xu2ZBK 93.non- sampling risk 非抽样风险
: /5+p>Ep} ?'V78N sA 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
cj>@Jx}]M #]Vw$X_S 96.tolerable error 可容忍误差
SzLlJUV X IjhRSrCv 97.the risk of under reliance 信赖不足风险
x.1=QF{! 30h[&Oc 98.the risk of over reliance 信赖过度风险
?O25k!7 r9f- [wC 99.the risk of incorrect rejection 误拒风险
?wtKi#k'v# %<yW(s9{ 100. the risk of incorrect acceptance 误受风险
>\JPX /M5.Z~|/ 101.working trial balance 试算平衡表
kHK<~srB #hBqgG:> 102.index and cross-referencing 索引和交叉索引
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qQx~doK oCo~,~kTR 103.cash receipt 现金收入
br\3} SrA6}kS 104.cash disbursement 现金支出
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2?,lr2 Yyk~!G/@ 106.bank reconciliation 银行存款余额调节表
{JWixbA P0UR{tK 107.balance sheet date
资产负债表日
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{ !+$qSD,%x 108.net realizable value 可变现净值
i%yKyfD c:${qY:! 109.storeroom 仓库
88u[s@ .3EEi3z6z 110.sale invoice 销售发票
`_ ^I 2 ceg\lE:8 111.price list 价目表
55v=Ij?M @Hj]yb5 112.positive confirmation request 积极式询证函
)+FnwW ,vR>hyM 113.negative confirmation request 消极式询证函
`y'%dY}$n _~Lu% 114.purchase requisition 请购单
2-S}#S}2C p&}m') 115.receiving report 验收报告
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KMT$/I{p, aR6~r^jB 117.manufacturing overhead 制造费用
;4+z~7Je]^ 8Ogg(uS70' 118.material requisition 领料单
:MDFTw~ | ''2:ZX X 119.inventory-taking 存货盘点
_WV13pnRu Q8TR@0d 120.bond certificate 债券
"P5,p"k:) YloE4PAY7 121.stock certificate 股票
El}~3|a? HmXxM:[4; 122.audit report 审计报告
JNU9RxR i?>>%juK 123.entity 被审计单位
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'o. Z){fie4WM 124.addressee of the audit report 审计报告的收件人
x>i = "dG*HKrr 125.unqualified opinion 无保留意见
Xe}I;sKrB #E4oq9{0*W 126.qualified opinion 保留意见
;&b=>kPlZ }2=~7&) 127.disclaimer of opinion 无法表示意见
}lk9|U#6*` B"7~[,he 128.adverse opinion 否定意见
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Id) Jcvp< 查看《
注会考试《审计》中的128个英文单词(一) 》
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