61.assessed level of material misstatement risk 重大错报风险的评估水平
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7=~:l\G *}BaO*A 62.simall business 小规模企业
vZEeb j [x}]sT`#a 63.accounting system
会计系统
w!$|IC S $wx>715 64.test of control 控制测试
5sbMp;ZM l2>ka~ 65.walk-through test 穿行测试
u= a5Z4 N' Af8&PhyrU 66.communication 沟通
{(mT,}`4 bs-O3w 67.flow chart 流程图
H>8B$fi )$ =,Yi" E 68.reperformance of internal control 重新执行
IyTL|W6 wps`2`z 69.audit evidence
审计证据
h-0sDt pR #BA=?7 70.substantive procedures 实质性程序
2-G he3 pJM~'tlHV 71.assertions 认定
p-]vf$u ]"'$i4I{R 72.esistence 存在
N[$bP)h7 b"U{@ 73.occurrence 发生
$umh&z/ !<!5;f8 74.completeness 完整性
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"1cX J23Tst#s 75.rights and obligations 权利和义务
>T*/[{L8; W,</ 76.valuation and allocation 计价和分摊
rLMjN#`^ ?L=@Zs 77.cutoff 截止
xO8-vmf2 N?!]^jI, 78.accuracy 准确性
d-%!.,F#W J}?F4 79.classification 分类
#X&`gDW O*MC"%T 80.inspection 检查
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E}l 81.supervision of counting 监盘
W5a)`%H J!?hajw7N 82.observation 观察
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83.confirmation 函证
Nh7Dz )4oTA@wR 84.computation 计算
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aj 63b?-.!b 85.analytical procedures 分析程序
B j!{JcM-^ _yje" 86.vouch 核对
Ktrqrl^IJ <0,c{e 87.trace 追查
<^j,jX _jmkA meu 88.audit sampling 审计抽样
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Xy{\>}i]N 89.error 误差
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aa!o::; 90.expected error 预期误差
|G.|ocj; \iFh-?( 91.population 总体
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Z$+D4f BU|=`Kb|)) 92.sampling risk 抽样风险
n6T@A;_g P$E #C:= 93.non- sampling risk 非抽样风险
Wi3:;`>G<p >;Er[Rywr 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
# biI=S c]]OV7;)> 96.tolerable error 可容忍误差
hS)X`M Z1j3 F 97.the risk of under reliance 信赖不足风险
@d imZsi1 #QdBI{2 98.the risk of over reliance 信赖过度风险
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YAUU 99.the risk of incorrect rejection 误拒风险
$5XE'm OZ2gIK 100. the risk of incorrect acceptance 误受风险
(UWV#AR U_ j\UQC 101.working trial balance 试算平衡表
HIUB: M*|,05> 102.index and cross-referencing 索引和交叉索引
G]Fp}, OgpZwwk 103.cash receipt 现金收入
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Q]$b 104.cash disbursement 现金支出
eh=.Q<N (=n {LMa 105.bank statement 银行对账单
I5[HD_g: FsI51@V72Q 106.bank reconciliation 银行存款余额调节表
d{?X:*F H$2<N@'4z 107.balance sheet date
资产负债表日
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" 108.net realizable value 可变现净值
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2H7b2% 109.storeroom 仓库
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pUq#Y:a [=dK%7v 110.sale invoice 销售发票
Bf37/kkf( 6CoDn(+z 111.price list 价目表
9$)I=Rpk= qx,>j4yw 112.positive confirmation request 积极式询证函
Ae,P&( I"TFj$Pg 113.negative confirmation request 消极式询证函
JHN{vB O,m0Xb2s]~ 114.purchase requisition 请购单
hS<lUG!9UJ 7noxUGmFw 115.receiving report 验收报告
}=.:bwX5 bb@@QzR 116.gross margin 毛利
0s>ozAJ D?yiK=:08` 117.manufacturing overhead 制造费用
VKI`@rY4 J]|Zh 118.material requisition 领料单
MM_c{gFF 'Em5AA`> 119.inventory-taking 存货盘点
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|Nx7jGd:i 120.bond certificate 债券
#^|"dIZ_M ;[pY>VJ( 121.stock certificate 股票
VJp; XM !% ' dyj 122.audit report 审计报告
W!@*3U]2R C!a#M{: 123.entity 被审计单位
8RGU^& 6|h~pH 124.addressee of the audit report 审计报告的收件人
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6B7qp ;3~+M:{2 125.unqualified opinion 无保留意见
/r Q4JoR> J['pBlEb\ 126.qualified opinion 保留意见
>x/;'Y. Pe-1o#7~W 127.disclaimer of opinion 无法表示意见
1?6zsA%N 'Ipp1a
Z_M 128.adverse opinion 否定意见
nQy %av$ t@hE}R 查看《
注会考试《审计》中的128个英文单词(一) 》
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