61.assessed level of material misstatement risk 重大错报风险的评估水平
D}y W:Pi' $uTrM8 62.simall business 小规模企业
QNx]8r \KhcNr?ja= 63.accounting system
会计系统
D2&d",%&f 1(BLdP3& 64.test of control 控制测试
ZcXAqep8' &wK:R,~x6 65.walk-through test 穿行测试
#9|&;C5',! Qpmq@iL 66.communication 沟通
c%pf,sm' A|f6H6UUx 67.flow chart 流程图
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{b rah"\f2 68.reperformance of internal control 重新执行
,EEAxmf xS1n,gTA 69.audit evidence
审计证据
&B(z**+9 JGHj(0j 70.substantive procedures 实质性程序
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z 71.assertions 认定
<K^a2 D _ZhQY, 72.esistence 存在
%RV81H9B @h|qL-:!vG 73.occurrence 发生
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=i g0zzDv7~ 74.completeness 完整性
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3eS 75.rights and obligations 权利和义务
D^@@ P \bd KLcKI, 76.valuation and allocation 计价和分摊
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UC 77.cutoff 截止
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<4H 78.accuracy 准确性
F&wAre< .S|7$_9;b 79.classification 分类
M99ku' ~4~r 80.inspection 检查
D?_K5a&v, &233QRYM 81.supervision of counting 监盘
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'!Ry) Uwkxc 82.observation 观察
_\\Al v. MBt\"b#t 83.confirmation 函证
X,w X)9]J >rQj1D)@ 84.computation 计算
&qg6^& %mmV#vwp 85.analytical procedures 分析程序
1=J& ^O{W 8B*(P> 86.vouch 核对
;:bp?( w|&lRo@1 87.trace 追查
KR$Fd 2om:S+3)2 88.audit sampling 审计抽样
I4@XOwl{P nBk&+SN 89.error 误差
k'O.1 C,+ 90.expected error 预期误差
X?t;uZI^ '/xynk%)xw 91.population 总体
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td$ 92.sampling risk 抽样风险
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r96 |^Y"*Y4*h 93.non- sampling risk 非抽样风险
>G|RVB Dazm8_x 94.sampling unit 抽样单位
;w .la f>6{tI5X 95.statistical sampling 统计抽样
eXKEx4rU *xxk70Cb 96.tolerable error 可容忍误差
@LOfqQ$FE ftRFG 97.the risk of under reliance 信赖不足风险
3]vVuQK . `\VtTS 98.the risk of over reliance 信赖过度风险
mBwz.KEm< X:s~w#>R 99.the risk of incorrect rejection 误拒风险
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OUO)[6y 100. the risk of incorrect acceptance 误受风险
=7}1NeC` HFP'b=?`]| 101.working trial balance 试算平衡表
[j/|)cj GwF8ze+cH 102.index and cross-referencing 索引和交叉索引
)dfhy Kuh3.1#o 103.cash receipt 现金收入
sPQjB[ `_cv& "K9f 104.cash disbursement 现金支出
g "Du]_, X8m-5(uW 105.bank statement 银行对账单
{g nl6+j PpFQoY7M 106.bank reconciliation 银行存款余额调节表
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N<7(F 107.balance sheet date
资产负债表日
05H:ZrUV 1_{ e*=/y 108.net realizable value 可变现净值
}+m4(lpl )zO|m7 109.storeroom 仓库
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yF o}r_+\n 110.sale invoice 销售发票
NTq_"`JjZ MuWZf2C 111.price list 价目表
/#T {0GBXe 424iFc[ 112.positive confirmation request 积极式询证函
e^N~)Nlj <|k :% 113.negative confirmation request 消极式询证函
mQ1 2fkyz 114.purchase requisition 请购单
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iN" 115.receiving report 验收报告
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0}r)@ 116.gross margin 毛利
NpGi3>5 `scW.Vem 117.manufacturing overhead 制造费用
sT1k]duT =XQGg`8<LB 118.material requisition 领料单
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GpTZp#~; 119.inventory-taking 存货盘点
%1p-DX6 B~}BDnu 6 120.bond certificate 债券
Z{vc6oj CRCy)AS,t 121.stock certificate 股票
j)8$hK/e0. 8 !:2: 122.audit report 审计报告
[ p,]/ ^ N 9j^rFG!n 123.entity 被审计单位
x7e0& (7<G1$:z= 124.addressee of the audit report 审计报告的收件人
g~-IT&O G?v<-=I 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
tYTl-c =U~53Tg 127.disclaimer of opinion 无法表示意见
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7J5~_ $W}:,]hoj 128.adverse opinion 否定意见
0 ;LF>+fJ ~*3Si(4l/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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