61.assessed level of material misstatement risk 重大错报风险的评估水平
|wbXu: 7v'aw"~ 62.simall business 小规模企业
0?V{u`* m\zCHX#n 63.accounting system
会计系统
co^bS;r 3CL1Z\8To 64.test of control 控制测试
DVJuX~'|! g[G+s4Nv 65.walk-through test 穿行测试
L%S(z)xX3 W%ml/ 4 66.communication 沟通
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4,g_$) 67.flow chart 流程图
jk(tw-B \_io:{M 68.reperformance of internal control 重新执行
<JUumrEo r:{;HM+ 69.audit evidence
审计证据
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E 70.substantive procedures 实质性程序
!NqLBrcv 0 uNKf!\Y 71.assertions 认定
*.us IH2 Vh ?5 72.esistence 存在
tJe5`L tt4Z 73.occurrence 发生
Xsk/U++ @`mr|-Rp@ 74.completeness 完整性
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6 75.rights and obligations 权利和义务
&s#O iF8 dzk1 !yy 76.valuation and allocation 计价和分摊
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{% M{z&h> 77.cutoff 截止
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t 78.accuracy 准确性
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Oj 79.classification 分类
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T}0 Y sDai< 80.inspection 检查
!L[$t~z DX0#q # 81.supervision of counting 监盘
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[ 82.observation 观察
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Lbjr 83.confirmation 函证
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m+ 84.computation 计算
5{gv\S1 7aS%;EU 85.analytical procedures 分析程序
:FUxe kz wZ5k|5KtW 86.vouch 核对
vs^)= /&Hl62Ak 87.trace 追查
I)\{?LdHR ,\-4X 88.audit sampling 审计抽样
'/s/o]'sUd E]Qd5l 89.error 误差
Bx/)Sl@ a8YFH$Xh 90.expected error 预期误差
?7#{#sj W K(GR\@ 91.population 总体
hwQrmVwvP c8N pk< 92.sampling risk 抽样风险
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IO"' b \WqC^Di 93.non- sampling risk 非抽样风险
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*`G@Nj 94.sampling unit 抽样单位
>]HvXEdNZ| e= XC$Jv 95.statistical sampling 统计抽样
.?5~zet#; 33ZHrZ 96.tolerable error 可容忍误差
q>s`G 3, 3n 97.the risk of under reliance 信赖不足风险
SmS6B5j\R BXNC(^ 98.the risk of over reliance 信赖过度风险
HJ!!" \=[38?QOY 99.the risk of incorrect rejection 误拒风险
Mr*CJgy eNK6=D| 100. the risk of incorrect acceptance 误受风险
peew<SX tb>Q#QB&u 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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UX"a4 103.cash receipt 现金收入
*x)u9rO] 7:zoF],s 104.cash disbursement 现金支出
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8 J|@O4g 105.bank statement 银行对账单
E<p<"UjcCJ ,g 1~4,hqQ 106.bank reconciliation 银行存款余额调节表
/eBcPu"[Vb 5Z(q|nn7P 107.balance sheet date
资产负债表日
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jygZ( 108.net realizable value 可变现净值
E*yot[kj _dc,}C 109.storeroom 仓库
l$!Z};mw0E RDeI l& 110.sale invoice 销售发票
@.=2*e.z|b l}FA&c" 111.price list 价目表
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` Sq5}v]k@& 112.positive confirmation request 积极式询证函
Va4AE)[/* DG=_E\"# 113.negative confirmation request 消极式询证函
ti<;>P[4 %C)|fDwN 114.purchase requisition 请购单
>J,IxRGi 8SBa w'a 115.receiving report 验收报告
PKev)M;C+ @sRb1+nn 116.gross margin 毛利
CX 7eCo "Z"`X3,-z 117.manufacturing overhead 制造费用
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Wq~[[ 118.material requisition 领料单
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Ns)e ?U,Xy xN 119.inventory-taking 存货盘点
618bbftx{ vX*kvEG 120.bond certificate 债券
[3]h(D r2&/Ii+ 121.stock certificate 股票
'<wZe.Q! s{fL~}Yz 122.audit report 审计报告
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_U 'l1cuAP!+ 123.entity 被审计单位
<2\QY I^O`#SA ( 124.addressee of the audit report 审计报告的收件人
j[w5#]&% NV^n}]ci 125.unqualified opinion 无保留意见
?osYs<k \ ab5i7@Ed 126.qualified opinion 保留意见
kCKCJ}N fM<g++X 127.disclaimer of opinion 无法表示意见
,*wj~NE 1k)`C<l 128.adverse opinion 否定意见
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Y2>*' nU 查看《
注会考试《审计》中的128个英文单词(一) 》
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