61.assessed level of material misstatement risk 重大错报风险的评估水平
Zj'9rXhrM1 j0q&&9/Jj 62.simall business 小规模企业
(#c:b vnuN6M{ 63.accounting system
会计系统
JB<t6+"rD dSHDWu& 64.test of control 控制测试
5Gm_\kd SOIN']L|V[ 65.walk-through test 穿行测试
N8df8=.kw FGzwhgy 66.communication 沟通
7b+6%fV S,8elKH4 67.flow chart 流程图
G' 1'/ x]j W<A 68.reperformance of internal control 重新执行
4_ML
],. GTHt'[t@; 69.audit evidence
审计证据
=?8@#]G+ ]6j{@z?{ 70.substantive procedures 实质性程序
o)/ 0a j1<Yg,_.p 71.assertions 认定
wC'Szni ))Za&S*< 72.esistence 存在
g<qaXv {_*yGK48n 73.occurrence 发生
1|=A*T-<M Dw"\/p:-3 74.completeness 完整性
UPGtj"2v- );YDtGip J 75.rights and obligations 权利和义务
:Hbv)tS\3w yB!dp;gM{ 76.valuation and allocation 计价和分摊
^<6[.) kq-) ^,{y 77.cutoff 截止
! 8b^, DHRlWQox 78.accuracy 准确性
/gas2k==^ 4skD(au8 79.classification 分类
s>c=c-SP. _Z\G5x 80.inspection 检查
qe\5m.k EdX$(scu~B 81.supervision of counting 监盘
N$tGQ@
cZ3v=
ke^ 82.observation 观察
J .
<F"r> ?V=CB,^ 83.confirmation 函证
RM/ 0A| ?q [T 84.computation 计算
4I[P> glw+l'@ 85.analytical procedures 分析程序
/mZE/>&~, iURe( [@ 86.vouch 核对
6S{l'!s' (;,sc$H] 87.trace 追查
Uw:"n]G]D? 7|H$ /] 88.audit sampling 审计抽样
{4PwLCy rmOj 89.error 误差
1 -b_~DF [fyLV` 90.expected error 预期误差
1.>m@Slr> ji="DYtL 91.population 总体
%}T6]S)%u "Y.y:Vv; 92.sampling risk 抽样风险
\)Cl%Em
[-x7_=E# 93.non- sampling risk 非抽样风险
p]"4#q\( 5-A\9UC*@ 94.sampling unit 抽样单位
e#q}F>/L dF2RH)U
d 95.statistical sampling 统计抽样
tl>7^hH J~- 4C) 96.tolerable error 可容忍误差
d"Y{UE 2t,zLwBdnJ 97.the risk of under reliance 信赖不足风险
P'rb%W Q59W#e) 98.the risk of over reliance 信赖过度风险
LIrb6g&xj_ >R=|Wo`Ri 99.the risk of incorrect rejection 误拒风险
jj>]9z A %-6`> 100. the risk of incorrect acceptance 误受风险
:gC#hmm^ fc@A0Hf 101.working trial balance 试算平衡表
paMa+jhQQ ,z?':TZ 102.index and cross-referencing 索引和交叉索引
bPMhfK2 % hv+zGID7 103.cash receipt 现金收入
$od7;% I}Q2Vu< 104.cash disbursement 现金支出
.wr>]yN Q@H V- (A 105.bank statement 银行对账单
OrG).^l ']oQ]Yx0 106.bank reconciliation 银行存款余额调节表
l;V173W=& |cY`x(?yP 107.balance sheet date
资产负债表日
j| Q-*]V .
]M"#
\
108.net realizable value 可变现净值
azU"G(6y?+ wNX]7wMX 109.storeroom 仓库
^C%<l(b
2TuU2 f. 110.sale invoice 销售发票
E)3NxmM# !o-@&q 111.price list 价目表
'f|o{ _XT pU 112.positive confirmation request 积极式询证函
Wez5N 'ig'cRD6N 113.negative confirmation request 消极式询证函
:H[6Lg\* w=@Dv 114.purchase requisition 请购单
C.QO#b -.3w^D"l 115.receiving report 验收报告
CH/rp4NeSy H:\k}*w 116.gross margin 毛利
Ct|A:/z( D#z:()VT( 117.manufacturing overhead 制造费用
Qci]i)s$js b>$S<td 118.material requisition 领料单
1nOCQ\$l y3ikWnx 119.inventory-taking 存货盘点
Qei"'~1a lys#G:H] 120.bond certificate 债券
)_NO4`ejs/ DeYV$W
B 121.stock certificate 股票
,=N.FS u]gxFG"
122.audit report 审计报告
{_dvx*M s<o7!!c 123.entity 被审计单位
|)G<,FJQE_ ]cruF#`% 124.addressee of the audit report 审计报告的收件人
.[ mRM Ca3~/K
rM 125.unqualified opinion 无保留意见
PxE3K-S)G lHIM}~#;nd 126.qualified opinion 保留意见
uwBiW E~:x(5'%d 127.disclaimer of opinion 无法表示意见
abEmRJTmW Mc}^LDX 128.adverse opinion 否定意见
Tb-F]lg$ {zFMmPid 查看《
注会考试《审计》中的128个英文单词(一) 》
bYPK h