61.assessed level of material misstatement risk 重大错报风险的评估水平
H"PnX-fGN G)28#aH 62.simall business 小规模企业
_RG!lmJV +5pK[%k 63.accounting system
会计系统
M7"I]$|\ J{$+\ 64.test of control 控制测试
X+;F5b9z 'LZF^m _<< 65.walk-through test 穿行测试
y=y=W5#;77 Pf
s _s6 66.communication 沟通
xao'L olPV"<;+pO 67.flow chart 流程图
jRN*W2]V n`";ctQT 68.reperformance of internal control 重新执行
,<$6-3sC- l,Un7]* 69.audit evidence
审计证据
%lZ++?&^ c-z2[a8 70.substantive procedures 实质性程序
#yZZ$XO k K
@3 yS8F 71.assertions 认定
$M\|zUQu. P+pL2 BA 72.esistence 存在
z)Xf6& a~YFJAkg9 73.occurrence 发生
|fdr\t#'~ 1Sox@Ko 74.completeness 完整性
*_d+c G Y(IT#x?p 75.rights and obligations 权利和义务
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c6r 76.valuation and allocation 计价和分摊
y'?|#%D SdhdXVZ 77.cutoff 截止
,2mnjq/*Z {GDMix 78.accuracy 准确性
96
;17h$ Tyu]14L 79.classification 分类
"'H$YhY] l c)*HYqU 80.inspection 检查
Z;shFMu (g,lDU[= 81.supervision of counting 监盘
^,zE Nqg7 R?Y#>K 82.observation 观察
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h1t% EqzS={Olj 83.confirmation 函证
vQ=W<>1
2V(ye9 84.computation 计算
f !t2a// <ml
Qn?u 85.analytical procedures 分析程序
C5QPt L%`~`3%n- 86.vouch 核对
v 1Yf:c 3#R~>c2 87.trace 追查
SeAokz> BMU}NZA 88.audit sampling 审计抽样
a9z|ef 5;{d*L 89.error 误差
r(pp = VKy:e. 90.expected error 预期误差
~rEU83 TF 6_4t6 91.population 总体
v :]y#y f XxdOn. 92.sampling risk 抽样风险
DG8]FhD^b flTK 93.non- sampling risk 非抽样风险
>XP]NY}Po[ Z"Z&X0Oj 94.sampling unit 抽样单位
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Sr~zN:wn 95.statistical sampling 统计抽样
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c/| P(G$@},W 96.tolerable error 可容忍误差
k: PO"<-U !o~% F5|t 97.the risk of under reliance 信赖不足风险
/3:R{9S% =-jkp 98.the risk of over reliance 信赖过度风险
x P{L%. W"4E0!r 99.the risk of incorrect rejection 误拒风险
4xhV
+Y p?X.I]=vRv 100. the risk of incorrect acceptance 误受风险
I z~#G6]M N kp>yVj 101.working trial balance 试算平衡表
'1;Q'-/J s$6zA
j! 102.index and cross-referencing 索引和交叉索引
T[>h
6d Fh& `v0 103.cash receipt 现金收入
h8>7si ntkTrei
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P{5p'g , +Y(cs&V* 105.bank statement 银行对账单
o!L1Qrh O_0|Q@ 106.bank reconciliation 银行存款余额调节表
dgpo4'c} 0trVmWQ8 107.balance sheet date
资产负债表日
1B=vrG
q 3;~1rw=$< 108.net realizable value 可变现净值
,@%1q)S?A UBuk-tq 109.storeroom 仓库
1"A1bK @i&LKr8 110.sale invoice 销售发票
8#'<SB <`5>;Xn= 111.price list 价目表
53P\OG^G` CeS8I-, 112.positive confirmation request 积极式询证函
k:s}`h_n 9>u2;
'Ls 113.negative confirmation request 消极式询证函
/A}3kTp "C.'_H!Ex 114.purchase requisition 请购单
AuHOdiJ Fwyv>U 115.receiving report 验收报告
%!%3jo0t nH}api^0A 116.gross margin 毛利
{,.1KtrSN TYWajcch 117.manufacturing overhead 制造费用
fJLlz$H "5%G[MB 118.material requisition 领料单
x,IU]YW@ LW?] ~| 119.inventory-taking 存货盘点
N}nU\e6 Y !1+L0,I6 120.bond certificate 债券
ma@ws,H ]Gow 121.stock certificate 股票
hJ.XG<?]$ l>h%J,W 122.audit report 审计报告
-VD[iH
Bka\0+ 123.entity 被审计单位
pA3j@w Jx1
oK 124.addressee of the audit report 审计报告的收件人
Ttn=VX{
\ Smo^/K`f9 125.unqualified opinion 无保留意见
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"%=S _o~<f)E[9 126.qualified opinion 保留意见
su j? e6 b')CGqbbmT 127.disclaimer of opinion 无法表示意见
"6^tG[G% NLw
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uXX@ j/3827jw= 查看《
注会考试《审计》中的128个英文单词(一) 》
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