61.assessed level of material misstatement risk 重大错报风险的评估水平
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r-gV 62.simall business 小规模企业
p=x&X~
rOEBL|P0 63.accounting system
会计系统
tCR~z1 ,f,+) C$ 64.test of control 控制测试
bVN?7D( w;AbJCv2 65.walk-through test 穿行测试
E2cZk6~m{ xnWezO_ 66.communication 沟通
eUCBQK )*uo tV 67.flow chart 流程图
`<<9A\Y-f g;AW 68.reperformance of internal control 重新执行
4A(h'(^7A ><S2o%u~ 69.audit evidence
审计证据
Ic!x y #X$s5H 70.substantive procedures 实质性程序
"ixea- 2 DyZ6&*s$ 71.assertions 认定
\/Q~C! ?g@X+!RB 72.esistence 存在
y>u|3:z Q\xDAOEL 73.occurrence 发生
FrLv%tK| A8S9HXL 74.completeness 完整性
KXcRm) k_?OEkgUh 75.rights and obligations 权利和义务
r#w 7qEtD $1zWQJd[- 76.valuation and allocation 计价和分摊
eBmHb\ xy&*s\=: 77.cutoff 截止
Rm$( X5x>o 'T7 3V 78.accuracy 准确性
LZs'hA<L 017n hI 79.classification 分类
b~YIaD[Z 368 g>/#' 80.inspection 检查
5^ubXA TPKD'@:x 81.supervision of counting 监盘
l)jP!k 9}fez)m:g0 82.observation 观察
Q4]Od{[ 1Id"|/b%$ 83.confirmation 函证
z" ?WT$ .VUnOdI 84.computation 计算
>/%XP_q%`e pbWjTI $ 85.analytical procedures 分析程序
ZIh)D[n % hH> % 86.vouch 核对
EaL>~:j Au(oKs< 87.trace 追查
4mX?PKvbn -2 8bJ, 88.audit sampling 审计抽样
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F{8-ua {L.uLr_?e 89.error 误差
U.$Th_ V(io!8, 90.expected error 预期误差
a=9QwEZ 0XqxW\8_l 91.population 总体
Vu E$-)&) uAoZ&8D6 92.sampling risk 抽样风险
?FR-aXx >XM]UdP 93.non- sampling risk 非抽样风险
/?z3*x "oF)u1_? 94.sampling unit 抽样单位
d 79 2#Dc 91q 95.statistical sampling 统计抽样
)24M?R@r uq54+zC 96.tolerable error 可容忍误差
kh#fUAt F=#V/ #ia 97.the risk of under reliance 信赖不足风险
'^$+G0jv 0bIgOLP 98.the risk of over reliance 信赖过度风险
L$kB(Brw @A*>lUo 99.the risk of incorrect rejection 误拒风险
=]"I0G-s! YB2gxZ 100. the risk of incorrect acceptance 误受风险
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T\6u 101.working trial balance 试算平衡表
0!$y]Gr j4]3}t0q 102.index and cross-referencing 索引和交叉索引
_)~VKA]"" fz2}M:u 103.cash receipt 现金收入
$7i[7S4 <dr2 bz 104.cash disbursement 现金支出
Vry_X2 b`=g#B| 105.bank statement 银行对账单
WBm)Q#1: x',6VTz^ 106.bank reconciliation 银行存款余额调节表
YgS,5::SU urCTP.F 107.balance sheet date
资产负债表日
zEukEA^9` g]`YI5 108.net realizable value 可变现净值
v'S5F@ln O7uCTB+ 109.storeroom 仓库
WY!4^<|w" S9r+Nsn 110.sale invoice 销售发票
G43r85LO gw[Eu>I 111.price list 价目表
DX+zK'34 BOq9\g`5s 112.positive confirmation request 积极式询证函
ftl?x'P% yO!M$aOn/ 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
: T7(sf*!* /S1/ ZI 115.receiving report 验收报告
CS(2bj^6D h&}iH 116.gross margin 毛利
G'PZ=+!XO/ [A"=!e$< 117.manufacturing overhead 制造费用
@7C.0>W_A 0.w7S6v|& 118.material requisition 领料单
*L$_80 nw%`CnzT 119.inventory-taking 存货盘点
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-GHd]7n 9!W$S[ABRB 121.stock certificate 股票
Ef28 LCtVM70 122.audit report 审计报告
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f LbRQjwc]W 123.entity 被审计单位
0gaHYqkA>} Y_!+Y<x7v 124.addressee of the audit report 审计报告的收件人
Sp:w _;{# vO~Tx 125.unqualified opinion 无保留意见
,qv\Y] 6kdbbGO- 126.qualified opinion 保留意见
2Ki_d :-JryiI 127.disclaimer of opinion 无法表示意见
AD?XJ3 s hH2/.> 128.adverse opinion 否定意见
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Y) Ju' 查看《
注会考试《审计》中的128个英文单词(一) 》
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