61.assessed level of material misstatement risk 重大错报风险的评估水平
Mb^E W\pO`FL 62.simall business 小规模企业
+V `* QFNw2:) 63.accounting system
会计系统
Tb[1\ JQ%D6b 64.test of control 控制测试
aGml!N5' h@{mcz 65.walk-through test 穿行测试
R_zQiSwG< a/{M2 66.communication 沟通
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bto0 67.flow chart 流程图
KCl85Wi' :pCv!g2 68.reperformance of internal control 重新执行
.Cz9?]jyI BW x=Q 69.audit evidence
审计证据
m#,AD,s U~GQ JR 70.substantive procedures 实质性程序
Fz {T; pGdFeEkB/ 71.assertions 认定
Tl!}Rw~Pg P;U(2;9 N 72.esistence 存在
7t3ps ]2 73.occurrence 发生
P^57a?[` #oD; ?Mi 74.completeness 完整性
i@L_[d^|j` -d4|EtN 75.rights and obligations 权利和义务
mXOY,g2w ZZ324UuATX 76.valuation and allocation 计价和分摊
IwVdx^9 Pk{%2\%&2 77.cutoff 截止
^oMdx2Ow# -R-yr.$j* 78.accuracy 准确性
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dvu8V_U 79.classification 分类
z'9U.v'M) ,92wW&2 80.inspection 检查
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^{ 4ATIF;G'< 81.supervision of counting 监盘
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[{vA6 82.observation 观察
'Bwv-J 3_ ZlZ_Tq 83.confirmation 函证
o/hj~;(] LUzn7FZk 84.computation 计算
c<ORmg6 KP&$Sl 85.analytical procedures 分析程序
N}ZBtkR 2&zklXuo: 86.vouch 核对
%W^Zob slQEAqG)B 87.trace 追查
u K=)65] :E.T2na 88.audit sampling 审计抽样
Nj{; /RI"a^&9A 89.error 误差
X@ S~D7|ja 1G8,Eah 90.expected error 预期误差
)I"I[jDw a"D'QqtH 91.population 总体
.dsB\C snYyxi 92.sampling risk 抽样风险
@^.o8+Pp 5><T#0W? 93.non- sampling risk 非抽样风险
o8X? 1 t 7D~JAx6 94.sampling unit 抽样单位
PsM8J @rS(3wu_& 95.statistical sampling 统计抽样
p$}/~5b}4 t=fr`|! 96.tolerable error 可容忍误差
dVSQG947i: b(\Mi_J 97.the risk of under reliance 信赖不足风险
/\MkH\zg -TS5g1 98.the risk of over reliance 信赖过度风险
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tYp 185 99.the risk of incorrect rejection 误拒风险
2(f-0or( av bup 100. the risk of incorrect acceptance 误受风险
^<3{0g-"AW T037|k a{ 101.working trial balance 试算平衡表
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C2B 102.index and cross-referencing 索引和交叉索引
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n!R Z*'<9l_1 103.cash receipt 现金收入
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glB<r$ WWTRB +1> 104.cash disbursement 现金支出
F!g;}_s9 iB5q"hoZC 105.bank statement 银行对账单
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n+a-v P#}vi$dZ 106.bank reconciliation 银行存款余额调节表
Z7I\\M aeDhC#h 107.balance sheet date
资产负债表日
QO:Z8{21So ?R_fg 108.net realizable value 可变现净值
)J?8"+_Y mqbCa6>_S 109.storeroom 仓库
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[?bq4u` 110.sale invoice 销售发票
@hwNM#>` BIEq(/- 111.price list 价目表
-2j[;kgt} xXfv({ 112.positive confirmation request 积极式询证函
t'Zv)Wu1E 3WpQzuHPT 113.negative confirmation request 消极式询证函
sL,|+>7T^M "wCx]{Di 114.purchase requisition 请购单
-f*5lkO EQQ@nW{; 115.receiving report 验收报告
Zs8]A0$ 1je/l9L 116.gross margin 毛利
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y?/ 117.manufacturing overhead 制造费用
2B^WZlx _9dW+ 118.material requisition 领料单
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S$gLL kD1 119.inventory-taking 存货盘点
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Lyz8DwZ ?vFtv}@\ 121.stock certificate 股票
ui-]%~ \Rs9B . 122.audit report 审计报告
]^8CtgC hAsReZ? 123.entity 被审计单位
L9oLdWa(C ^"~r/@l 124.addressee of the audit report 审计报告的收件人
lI~8[[$xd my/KsB 125.unqualified opinion 无保留意见
@R<z=n" <oi'yr 126.qualified opinion 保留意见
s>W :vV@ W)'*Dcd 127.disclaimer of opinion 无法表示意见
e.^?hwl BHiG3fP 128.adverse opinion 否定意见
=oM#]M'G+( JTObyAoW 查看《
注会考试《审计》中的128个英文单词(一) 》
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