61.assessed level of material misstatement risk 重大错报风险的评估水平
E2kRt'~N a\_,_psK 62.simall business 小规模企业
#'h CohL r!,V_a4n 63.accounting system
会计系统
>v,j;[( }l!_m.#e 64.test of control 控制测试
Yb{t!KL gjLgeyyWC 65.walk-through test 穿行测试
as!j 0j% S]/+n> 66.communication 沟通
ZhaOH5{9 (k&aD2PH 67.flow chart 流程图
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Qwzh 68.reperformance of internal control 重新执行
Vnb#N4vR IuW10}"9 69.audit evidence
审计证据
n$l]+[> htym4\Z= 70.substantive procedures 实质性程序
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^OJR 26K~m@ 71.assertions 认定
#K w\r50 N&`ay{&`: 72.esistence 存在
0 %+k>(@R ]bweQw@i 73.occurrence 发生
^0-=(JrC 7*"LW 74.completeness 完整性
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1K% 75.rights and obligations 权利和义务
B{ "<\g y8z%s/gRh 76.valuation and allocation 计价和分摊
1hi j4m$b 1_lL?S3,a@ 77.cutoff 截止
q8>Q,F`BA j3&*wU_ 78.accuracy 准确性
Q2?qvNZ +(%[f W 79.classification 分类
OhEL9"\< Din)5CxFX 80.inspection 检查
;xwQzu%M>5 pASVnXJZ 81.supervision of counting 监盘
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;p 82.observation 观察
xK3;/!\` cC.DBYV+- 83.confirmation 函证
2_X0Og8s[ ]EQ/*ct 84.computation 计算
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sN2l[Ous 85.analytical procedures 分析程序
{+Yo&F}n mM.&c5U 86.vouch 核对
|e&Kg~~C q?&&:.H"?5 87.trace 追查
BYU.ptiJJ i;Y^}2 88.audit sampling 审计抽样
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GvEJ`qn 5Y^YKV{ 89.error 误差
K>y+3HN[6 "#jKk6{I0 90.expected error 预期误差
6! 'Xo:p -S@: 91.population 总体
Di*>PE@ e{&gF1"[ 92.sampling risk 抽样风险
Hr$5B2' S##W_OlrI 93.non- sampling risk 非抽样风险
^ a:F*<D o@. !Z8 94.sampling unit 抽样单位
uE(w$2Wi '! (`? 95.statistical sampling 统计抽样
ZV;yXLx| x5ia<V>=d 96.tolerable error 可容忍误差
2uIAnbW]M 4<|u~n*JF 97.the risk of under reliance 信赖不足风险
odDt.gQXU ?L^ Gu ]y 98.the risk of over reliance 信赖过度风险
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fkX2f 7(H/|2;-d8 99.the risk of incorrect rejection 误拒风险
u2QJDLMJv 8@-US ,| 100. the risk of incorrect acceptance 误受风险
STe;Sr&p V 6F,X`7 101.working trial balance 试算平衡表
q9Q4F 'mF}+v^ 102.index and cross-referencing 索引和交叉索引
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Fd& 103.cash receipt 现金收入
RMXP)[ k:sh:G+=$d 104.cash disbursement 现金支出
&!ZpBR( A@UnrbX: 105.bank statement 银行对账单
?=/l@ d %:lQ ~yn 106.bank reconciliation 银行存款余额调节表
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^ Uw eo!z>9#. 107.balance sheet date
资产负债表日
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n" sGI 108.net realizable value 可变现净值
F~EriO dSbV{*B;> 109.storeroom 仓库
Mtu8zm H,'c& 110.sale invoice 销售发票
lI9 3{!+> RW5T} 111.price list 价目表
mYCGGwD Jy9&=Qh 112.positive confirmation request 积极式询证函
_>s.V`N' VuGSP]$q 113.negative confirmation request 消极式询证函
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,Re 114.purchase requisition 请购单
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uJQeZEe 115.receiving report 验收报告
3iB8QO;pp ||qW'kNWM 116.gross margin 毛利
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=)m}$Q [30e>bSf` 117.manufacturing overhead 制造费用
p~t$ll0s Ex<loVIrP$ 118.material requisition 领料单
N'4*L=Ut q+<TD#xoL 119.inventory-taking 存货盘点
&f[[@EF7 B6BOy~B0 120.bond certificate 债券
!)GPI?{^5 -szvO_UP 121.stock certificate 股票
uaiG(O q;rU}hAzG0 122.audit report 审计报告
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8 _>R 'u[ 123.entity 被审计单位
il:""x7^y 4WLB,<b} 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
Q,>AT$| Q,scjt[ 126.qualified opinion 保留意见
U9Sp$$L hSxf;>(d 127.disclaimer of opinion 无法表示意见
fSj^/> #]9yzyb_y 128.adverse opinion 否定意见
MD%86m{Sg= ~U`aH~R 查看《
注会考试《审计》中的128个英文单词(一) 》
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