61.assessed level of material misstatement risk 重大错报风险的评估水平
{hzU <,r|*pkhp~ 62.simall business 小规模企业
}Ss]/_t ^]&uMkPN 63.accounting system
会计系统
O]\6Pv@N h~]G6>D9)> 64.test of control 控制测试
*v}8n95*2 J3F-Yl| 65.walk-through test 穿行测试
"%o,P/<X =q1=.VTn 66.communication 沟通
] rP^ J|9kWjOf+i 67.flow chart 流程图
(h}5*u%h 5/vfmDt3'G 68.reperformance of internal control 重新执行
H]6i1j qgT~yDm 69.audit evidence
审计证据
Aj854 L(! UE-< 70.substantive procedures 实质性程序
Xu4C*]A> -|ho
8alF 71.assertions 认定
jT~PwDSFt3 M.|cl# 72.esistence 存在
u3"0K['3 Rqi=AQ 73.occurrence 发生
cBZKt L\cd=&b` 74.completeness 完整性
[1-1^JY SXYH#p 75.rights and obligations 权利和义务
@H{QHi *>lh2sslL 76.valuation and allocation 计价和分摊
xJphG RZ(*%b<C 77.cutoff 截止
YP^=b} :bh#,]' 78.accuracy 准确性
V`/E$a1& WrA!'I 79.classification 分类
}?KvT$s #41xz
N 80.inspection 检查
+3a}~p W 'qL:7 81.supervision of counting 监盘
!cLdoX :y/1Jf'2f 82.observation 观察
Q[j'FtP% aG"j9A~ & 83.confirmation 函证
kLsp0%2 p?uk|C2 84.computation 计算
/5Od:n }V:B,: 85.analytical procedures 分析程序
jGg,)~)Y }Y}f73-| 86.vouch 核对
~[_u@8l!mN a
ns(^Up$ 87.trace 追查
InO;DA\ [>2iz 88.audit sampling 审计抽样
'n:|D7t ,Wv@D"4? 89.error 误差
e=>:(^CS 'YKzs ;y$ 90.expected error 预期误差
lOp7rW]$ q,i&% 91.population 总体
`"(FWK=8)" .tdaj
6x 92.sampling risk 抽样风险
>>cb0fH5 &z;bX-"E 93.non- sampling risk 非抽样风险
2
c
2lK Bi.,@7|> 94.sampling unit 抽样单位
6`PQP;
L;7u0Yg 95.statistical sampling 统计抽样
XIGz_g;#'w Bj=lUn`T: 96.tolerable error 可容忍误差
^n?`l ^9c$ e3#0r 97.the risk of under reliance 信赖不足风险
]9
JLu8GO *:5S*E&}V 98.the risk of over reliance 信赖过度风险
:*=fGwIWS 5@lVuMIYT 99.the risk of incorrect rejection 误拒风险
w)rd--9f =bBV
A0y 100. the risk of incorrect acceptance 误受风险
vGCvJ*4! tx*L8'jlN 101.working trial balance 试算平衡表
]c9\[Kdq}H yTxrbE 102.index and cross-referencing 索引和交叉索引
9-W3}4'e 'mELW)S 103.cash receipt 现金收入
pjN4)y>0 "1l$]=C* 104.cash disbursement 现金支出
x5(6U>-Y ]
6X;&=H 105.bank statement 银行对账单
VMee"'08 b8
^O"oDrp 106.bank reconciliation 银行存款余额调节表
:>|dE%/e$ /E39Z* 107.balance sheet date
资产负债表日
:`>$B?x+ ^Q\Hy\ 108.net realizable value 可变现净值
AoU Pq
Ki\\yK 109.storeroom 仓库
l(y,lK=YP1 6!`GUU 110.sale invoice 销售发票
/fSsh;F ~.<QC<dN 111.price list 价目表
;/h&40& 0H+!v 112.positive confirmation request 积极式询证函
+n%d,Pz \8Hs[H! 113.negative confirmation request 消极式询证函
`53S[8 Ei7Oi!1 114.purchase requisition 请购单
&z]x\4#, 6
4L;np> 115.receiving report 验收报告
EzeU-!|W YNB7`: 116.gross margin 毛利
LPeVr^ 9Tg
k= 117.manufacturing overhead 制造费用
N/!(`Z, I/*^s 118.material requisition 领料单
#`ZBA>FLaQ WM;5/;bB 119.inventory-taking 存货盘点
Xw#
"?B(M] ]6
HR 120.bond certificate 债券
q@^^jlHP 8:;]tt 121.stock certificate 股票
<N:)Xf9
` \ iA'^69 122.audit report 审计报告
*3KSOcQ p/qu4[Mm 123.entity 被审计单位
1u8hnG VRZqY7j}g 124.addressee of the audit report 审计报告的收件人
=)s~t|@v KO\-|#3y> 125.unqualified opinion 无保留意见
([dwZ6$/J AHo }K\O?r 126.qualified opinion 保留意见
>WA'/Sl<A< ~>H,~</` 127.disclaimer of opinion 无法表示意见
m^~5Xr" Q;s{M{u 128.adverse opinion 否定意见
X`(fJ', #~m8zG 查看《
注会考试《审计》中的128个英文单词(一) 》
ifNyVEHy