61.assessed level of material misstatement risk 重大错报风险的评估水平
PvO>}(= 0/),ylCj 62.simall business 小规模企业
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!+9\Fi 63.accounting system
会计系统
gB&'MA! 2.CI^.5& 64.test of control 控制测试
!,I}2,1%k xKIm2% U9 65.walk-through test 穿行测试
G<>`O;i 7$/ O{GBJ 66.communication 沟通
F|Ou5WD whD%Oz*f 67.flow chart 流程图
"y62Wo6m) xeZ,}YP) 68.reperformance of internal control 重新执行
qex.}[ Pxl7zz&pl= 69.audit evidence
审计证据
`L0}^|`9 ]"F0"UH, 70.substantive procedures 实质性程序
{E>kFeg _,~/KJp 71.assertions 认定
U@i+XZc"S <@JK;qm>S 72.esistence 存在
T?Hs_u{ \-c70v63X 73.occurrence 发生
^cX);koO R5|c4v{B 74.completeness 完整性
A LKU ,US] 75.rights and obligations 权利和义务
8 \%*4L' -3F|)qwK 76.valuation and allocation 计价和分摊
ix6j=5{ Z^s&] 77.cutoff 截止
3>c<E1 Gi?" 78.accuracy 准确性
"Bn!<h}mg :+Y+5:U] 79.classification 分类
IJ[#$I+Z% YY'46 80.inspection 检查
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81.supervision of counting 监盘
\M<C6m5 abx/h#_q 82.observation 观察
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<mi*AY 3~%9;.I3! 84.computation 计算
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A^*0{F?,) 85.analytical procedures 分析程序
E2+O-;VN wtIXZUx 86.vouch 核对
|*K AqTO0 ]uG9WT6l 87.trace 追查
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9& 88.audit sampling 审计抽样
Hq ]f$Q6: p0>W}+8fF 89.error 误差
{p=`"H> y)C nH4{ 90.expected error 预期误差
nj]l'~Y0 ,l1A]Wx 91.population 总体
]>B>.
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Pq KbG<}Y aHuZzYQ*"j 93.non- sampling risk 非抽样风险
L9W'TvTwo fX^<H_1$G 94.sampling unit 抽样单位
>;:235'(M MZZEqsD5[ 95.statistical sampling 统计抽样
W+k SL{0 3"!h+dXw 96.tolerable error 可容忍误差
h/?$~OD bwG$\Oe6 97.the risk of under reliance 信赖不足风险
J!YB_6b $3psSQQo 98.the risk of over reliance 信赖过度风险
6QO[!^lY /g(WCKva 99.the risk of incorrect rejection 误拒风险
CC"}aV5 Z8IY!d 100. the risk of incorrect acceptance 误受风险
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%{Ib 101.working trial balance 试算平衡表
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g3B%}!| 102.index and cross-referencing 索引和交叉索引
RrA9@95+ >BFUts% 103.cash receipt 现金收入
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\ 104.cash disbursement 现金支出
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w=JO$7 105.bank statement 银行对账单
S8>1l?UH ]L)l5@5^ 106.bank reconciliation 银行存款余额调节表
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%'+}-w 107.balance sheet date
资产负债表日
N(c`h @:s(L] 108.net realizable value 可变现净值
bAOL<0RS9` |2AMj0V~ 109.storeroom 仓库
_?~EWT ]"q9 ~ 110.sale invoice 销售发票
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&A9 =2XAQiUR\ 112.positive confirmation request 积极式询证函
AdU0 sZ+&c C}jFR] x) 113.negative confirmation request 消极式询证函
%/; *Ewwb Y[sBVz'j5 114.purchase requisition 请购单
OKi}aQ2R* uSQlE= 115.receiving report 验收报告
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gT4Oq__ Z; 6N7U 116.gross margin 毛利
7!sR%h5p >uLWfk+y1 117.manufacturing overhead 制造费用
p`qy57 /M2U7^9``" 118.material requisition 领料单
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F%< ZEVm "50c<sZSB 120.bond certificate 债券
:;Xh`br zQ~N(Jj?h 121.stock certificate 股票
tn38T% RoFoEp 122.audit report 审计报告
Yj"{aFK#u@ ]621Z1 123.entity 被审计单位
vC^Ul |1%eo. 124.addressee of the audit report 审计报告的收件人
!-HJ%(5:F j82x$I* 125.unqualified opinion 无保留意见
q x5jaa3 (&i
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X<sM4dwxE `c)[aP{vN 127.disclaimer of opinion 无法表示意见
O>y*u 8 ]!>tP,<`' 128.adverse opinion 否定意见
B4/\=MXb 'ws@I?!r 查看《
注会考试《审计》中的128个英文单词(一) 》
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