61.assessed level of material misstatement risk 重大错报风险的评估水平
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rWA -~][0PVL9 62.simall business 小规模企业
*AH^%!kVP ZCQ<%f 63.accounting system
会计系统
l>~`;W h}|6VJ@. 64.test of control 控制测试
r!$'!lCR JzMZB"Z? 65.walk-through test 穿行测试
0)AM-/" ku9@&W+ 66.communication 沟通
S= -M3fP~ 1n'$Ji7 67.flow chart 流程图
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3@)obb 68.reperformance of internal control 重新执行
8?7kIin #, Q}NO#vT 69.audit evidence
审计证据
4;C*Fa 't(}Rq@ 70.substantive procedures 实质性程序
%X4-a%512 wmo{YS3t| 71.assertions 认定
!:"-:O}>=, hCM8/Vvx6 72.esistence 存在
M!gBmQZ1 lwOf)jK:J 73.occurrence 发生
@P:R~m2 XDk'2ycv 74.completeness 完整性
Hz?!BV0 \+k, :8s/ 75.rights and obligations 权利和义务
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jb=3U +z-[s6q2m 76.valuation and allocation 计价和分摊
x(PKFn f=ac I|w 77.cutoff 截止
[ -ISR7D QsF4Dl 78.accuracy 准确性
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Q.,DZp 79.classification 分类
e?V,fzg 74K)aA 80.inspection 检查
47IY|Jdz FY]pv6@ 81.supervision of counting 监盘
iJdP>x Ge~q3" 82.observation 观察
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83.confirmation 函证
z% V* K Q|Pbt(44 84.computation 计算
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hx} vwKw?Z0%J 85.analytical procedures 分析程序
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xVD naz:A 86.vouch 核对
&=6%> SIq1X'7 87.trace 追查
a3q\<"| U98_M)-%& 88.audit sampling 审计抽样
TPHYz>D] nv"G;W 89.error 误差
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S'o ]=& -kl;!:'.3 91.population 总体
@,k7xm$u M>T[!*nTj 92.sampling risk 抽样风险
HsnG4OE OX+hZ<y 93.non- sampling risk 非抽样风险
xf/m!b"p }W$8M>l 94.sampling unit 抽样单位
ASW4,% cl lEHwZ<je 95.statistical sampling 统计抽样
pI>*u ]x e*:}$u8a 96.tolerable error 可容忍误差
7 _g+^e-" 'M8aW!~ 97.the risk of under reliance 信赖不足风险
WSLy}@`Vx xW>ySEf 98.the risk of over reliance 信赖过度风险
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[ T 99.the risk of incorrect rejection 误拒风险
K\P!a@>1 T~X41d\ 100. the risk of incorrect acceptance 误受风险
DLi?'K3t j0FW8!!-g 101.working trial balance 试算平衡表
-`7$Qu2 >,"sHm}l% 102.index and cross-referencing 索引和交叉索引
P16YS8$ /s|{by`we4 103.cash receipt 现金收入
)11W)G`w 0(gq;H5x' 104.cash disbursement 现金支出
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]hF 105.bank statement 银行对账单
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ru7'S 106.bank reconciliation 银行存款余额调节表
s<vs:jna :)IV!_>'d 107.balance sheet date
资产负债表日
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xe$A 108.net realizable value 可变现净值
^e%}[q[>| Mvb':/M 109.storeroom 仓库
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XP-C 110.sale invoice 销售发票
#.ct5 Au.:OeJm 111.price list 价目表
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112.positive confirmation request 积极式询证函
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$ c?K~/bx. 113.negative confirmation request 消极式询证函
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*3 114.purchase requisition 请购单
2z_2.0/3 $^_|j1z#i 115.receiving report 验收报告
bik*ZC?E 7I}P*%(f 116.gross margin 毛利
n ~,tQV s-rfS7; 117.manufacturing overhead 制造费用
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< 118.material requisition 领料单
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vyL8o =o^|b ih 119.inventory-taking 存货盘点
CO^Jz OgCy4_a[f 120.bond certificate 债券
Dl C@fZD 8=;k" 121.stock certificate 股票
\9:wfLF8! &@v<nO- 122.audit report 审计报告
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M5_%p 123.entity 被审计单位
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7 H?` g!cX 124.addressee of the audit report 审计报告的收件人
!HK^AwNY ^G|98yc!' 125.unqualified opinion 无保留意见
7J*N_8?2 D WiBG 126.qualified opinion 保留意见
UMMB0(0D >v+jh(^ 127.disclaimer of opinion 无法表示意见
+K~NV?c #VGjCEeU 128.adverse opinion 否定意见
iwF9[wAft 06mlj6hV 查看《
注会考试《审计》中的128个英文单词(一) 》
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