61.assessed level of material misstatement risk 重大错报风险的评估水平
6,7omYof VsmL#@E 62.simall business 小规模企业
U;nC)'~YW9 {L=[1 63.accounting system
会计系统
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i*Nl y8 N b8m 64.test of control 控制测试
R#`itIYh |")x1'M 65.walk-through test 穿行测试
M'HOw)U Z`*cI
66.communication 沟通
bPOx~ CMh n>4S P_[E7 67.flow chart 流程图
c]]F`B 6Te}"t> 68.reperformance of internal control 重新执行
Y;w]u_ Gw./qu-W 69.audit evidence
审计证据
Z])_E6. _R<HC 70.substantive procedures 实质性程序
42u\Y_^ID /Ow?nWSt 71.assertions 认定
:qbG%_PJ e?YbG.(E9 72.esistence 存在
hG@ys5 6+5
Catsn 73.occurrence 发生
#SYWAcTkO} 9PJDT] 74.completeness 完整性
1+jYpYEQW .#@D n( 75.rights and obligations 权利和义务
64lEB>VNm Ig<p(G.;} 76.valuation and allocation 计价和分摊
.ndQ(B {X$Mwqhpp; 77.cutoff 截止
CwvNxH#LVu Fjzk;o 78.accuracy 准确性
(HI%C@e9 J$Epj 79.classification 分类
TJpv"V h7$!wf!I 80.inspection 检查
[Mz;:/ zl\#n:|
81.supervision of counting 监盘
wDO5Zew! f
99PwE(= 82.observation 观察
m
'tk#C ak>NKK8P 83.confirmation 函证
GU3
/s&9 6\;1<Sw* 84.computation 计算
^WD$
gd %?hLo8 85.analytical procedures 分析程序
lc-|Q#$3$ d*$<%J 86.vouch 核对
%B*dj9n^q jyhzLu 87.trace 追查
8~E)gV+v ?vFh)U 88.audit sampling 审计抽样
v|@n8ED|@K MuGg
z>CV[ 89.error 误差
14!J\`rI %KF:-
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Td*Oljj._U LFyceFbm 91.population 总体
~ fEs!hl df*#?Ok 92.sampling risk 抽样风险
]Rh(=bg o2 d~ 93.non- sampling risk 非抽样风险
]?(F'& 3|Sy'J0'K 94.sampling unit 抽样单位
`uVW<z{l `HG19_Z 95.statistical sampling 统计抽样
k_<{j0z. i8_x1=A 96.tolerable error 可容忍误差
VtiqAh}4 MuV0;K\ 97.the risk of under reliance 信赖不足风险
Ok~{@\ %D(prA_w 98.the risk of over reliance 信赖过度风险
8 QF?W{NK >x
ghq 99.the risk of incorrect rejection 误拒风险
e[mhbFf- \Z20fh2 100. the risk of incorrect acceptance 误受风险
w"agn}CK 6bKO;^0 101.working trial balance 试算平衡表
1L8ULxi_?] arS'th:j 102.index and cross-referencing 索引和交叉索引
C'/M/|=Q# AH'4H."o/9 103.cash receipt 现金收入
IXvz&4VD mqk(UOK` 104.cash disbursement 现金支出
U?fN3 ynZ[c8. 105.bank statement 银行对账单
<hZ}34?]i2 ~}-p5 q2 106.bank reconciliation 银行存款余额调节表
; [%}Xx BrH;(*H)8 107.balance sheet date
资产负债表日
I"32[?0
(; U@J/ 108.net realizable value 可变现净值
B9IXa; \1mM5r~ 109.storeroom 仓库
yC0f/O %}MA5 t]o 110.sale invoice 销售发票
]~00=nXFM/ xSDE6] 111.price list 价目表
"Dl9<EZ gSr}p$N 112.positive confirmation request 积极式询证函
E`uaE=Mdq 7s8<FyFsjd 113.negative confirmation request 消极式询证函
+GYMJK`S+ \As oeeF 114.purchase requisition 请购单
qIGu#zX W $wYuH9( 115.receiving report 验收报告
9MB\z"b?A 3H'nRK}, 116.gross margin 毛利
dD^_^'i frmqBC VJ: 117.manufacturing overhead 制造费用
0^y@p&;/. nK jeH@ 118.material requisition 领料单
52MCU l a|P~LMPM 119.inventory-taking 存货盘点
Qw<kX*fxrI
sO6g IPU^ 120.bond certificate 债券
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oEBFG oBj>9I; 121.stock certificate 股票
I,<>%Z|' %kZ~xbY 122.audit report 审计报告
c[h'`KXJf- #OD@q; 123.entity 被审计单位
n-y^7'v we\b] 124.addressee of the audit report 审计报告的收件人
*]m kyAhi ,dZ#,< 125.unqualified opinion 无保留意见
s0)qlm* t ?9;cS4 126.qualified opinion 保留意见
BK(pJNBh ST:
v3* 127.disclaimer of opinion 无法表示意见
x
MSNrOc 1akD]Z 128.adverse opinion 否定意见
b#p~F}qT g<2lPH
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注会考试《审计》中的128个英文单词(一) 》
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