61.assessed level of material misstatement risk 重大错报风险的评估水平
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,z3xU j+uLV{~g6 62.simall business 小规模企业
t_$2CRG# \Yc'~2n 63.accounting system
会计系统
sEGO2xeI B=^)Ub5' 64.test of control 控制测试
HV{wI1 8)10o,#L 65.walk-through test 穿行测试
r[b(I@T+ Pu*6"}#~ 66.communication 沟通
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G(G{RAk> 67.flow chart 流程图
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NV bj>v|#r^ 68.reperformance of internal control 重新执行
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YW( Qmo7 69.audit evidence
审计证据
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NDNJ: 5n9B?T8C 70.substantive procedures 实质性程序
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j_~. A|X">,A 71.assertions 认定
KmA;HiH%J ~l]ve,W[ 72.esistence 存在
t>`asL 9NQlI1Wz4 73.occurrence 发生
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oGK uF9C-H@: 74.completeness 完整性
ZK@N5/H( H1QJk_RL 75.rights and obligations 权利和义务
$ us]35Z3 g" .are'7 76.valuation and allocation 计价和分摊
y)W@{@{kl ;;C?{ 77.cutoff 截止
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jA ;7 E7!t^ 78.accuracy 准确性
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g4nrr\ }dWq=)* 79.classification 分类
T>2[=J8U +#lM 80.inspection 检查
7!EBH(,z 7b;I+q 81.supervision of counting 监盘
_/6!yyl Q;43[1&3w 82.observation 观察
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[#0=n 84.computation 计算
w35J.zn Rv$[)`&T 85.analytical procedures 分析程序
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tG9BfGF zMm#Rhn 87.trace 追查
19Mu61 'B 43_ 88.audit sampling 审计抽样
S+atn]eU@ vY${;#~| 89.error 误差
qln3 k` HkUWehVm 90.expected error 预期误差
MGR!Z@1y lOuHVa*} 91.population 总体
a!<8\vzg VEqS;~[ 92.sampling risk 抽样风险
4E]l{"k< =|3ek 93.non- sampling risk 非抽样风险
h]5C|M| #LL?IRH9^ 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
zr+zhpp njScz"L~ 96.tolerable error 可容忍误差
wVicyiY] *W0y: 3dB3 97.the risk of under reliance 信赖不足风险
b[t> te U(Nu% 98.the risk of over reliance 信赖过度风险
K1r#8Q!t Xm%D><CC8" 99.the risk of incorrect rejection 误拒风险
=vDEfO/T !`g~F\l 100. the risk of incorrect acceptance 误受风险
544X1Ww2 j9?}j#@ 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
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o.(pb@+ u frW\X 103.cash receipt 现金收入
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?Z Rs\+{vG 104.cash disbursement 现金支出
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sob s>;v!^N?u 105.bank statement 银行对账单
cZB7fmq% ewa wL" 106.bank reconciliation 银行存款余额调节表
P&9Gga^I Ghx3EVqnx" 107.balance sheet date
资产负债表日
\6E|pbJ}x QDs^Ije 108.net realizable value 可变现净值
y .#")IAF 3L833zL 109.storeroom 仓库
t2F_uCr T (OW 110.sale invoice 销售发票
b$ve sJ 10<x.8fSP 111.price list 价目表
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3 112.positive confirmation request 积极式询证函
R< ,`[* Z QMa;Gy 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
<3xyjX'NE y.e^h RKb 115.receiving report 验收报告
ORyE`h vwjPmOjhS 116.gross margin 毛利
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F9!G;V LR.Hh 117.manufacturing overhead 制造费用
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&Q;sSIc ud xZ0 119.inventory-taking 存货盘点
g!$!F>[ y4t7`-,~ 120.bond certificate 债券
P_?gq>E8 wfU7G[ 121.stock certificate 股票
<(-= 'QA Rv#]I#O 122.audit report 审计报告
@ zs'Y8 0Fk5kGD,&K 123.entity 被审计单位
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H} 4{hps.$?~ 124.addressee of the audit report 审计报告的收件人
AvxfI"sp zm]aU`j 125.unqualified opinion 无保留意见
5b!vgm#]) ^* J2'X38I 126.qualified opinion 保留意见
P;P%n w.H%R-Be 127.disclaimer of opinion 无法表示意见
XWA:J^ J)`-+}7$v 128.adverse opinion 否定意见
(eCJ;%%k *of3:w 查看《
注会考试《审计》中的128个英文单词(一) 》
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