61.assessed level of material misstatement risk 重大错报风险的评估水平
cgnMoBIc Q.?(h! )9 62.simall business 小规模企业
J#W*,%8O i50E#+E8 63.accounting system
会计系统
r]@T9\9 QJ&]4*>a 64.test of control 控制测试
a,36FF~& [tT_ z<e` 65.walk-through test 穿行测试
'_b3m2I.G <Drm#2x!E 66.communication 沟通
jG~-V<& +e^CL#Gs 67.flow chart 流程图
uK]-m D]o=I1O? 68.reperformance of internal control 重新执行
NH;e|8 0W0GSDx 69.audit evidence
审计证据
)DmydyQ' yAAV,?:o[ 70.substantive procedures 实质性程序
denxcDFu/~ iX o( 71.assertions 认定
_dELVs7OL Zs(BViTb| 72.esistence 存在
c2t`i lz!(OO,g 73.occurrence 发生
uH?dy55Y tnAj3wc 74.completeness 完整性
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2Z(t/Zp> 75.rights and obligations 权利和义务
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_. 77.cutoff 截止
,,H;2xYf O=t~.])) 78.accuracy 准确性
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Xr &#JYh=# 79.classification 分类
Q7<Y5+ X~UL$S; 80.inspection 检查
S{?l/*Il*_ j85B{Mab& 81.supervision of counting 监盘
/O<~n%< G (kVY\!UAt 82.observation 观察
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j !uit 83.confirmation 函证
+.&P$`;TZj <jh7G 84.computation 计算
<o9AjASv\, r!1f>F*dt 85.analytical procedures 分析程序
-. o,bg KTt+}-vP^ 86.vouch 核对
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;! sBYDo{01 87.trace 追查
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n(? 88.audit sampling 审计抽样
qSlo)aP *=O]^|]2 89.error 误差
}-sh _YG@P1 90.expected error 预期误差
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VQ,5&-9Y3 ^SsdM#E 92.sampling risk 抽样风险
!@])Ut@tN H\V?QDn 93.non- sampling risk 非抽样风险
FAL#p$y} .rG~\Ws 94.sampling unit 抽样单位
G62;p# 4i.&geXA. 95.statistical sampling 统计抽样
.?rs5[th* )5n0P
Zi 96.tolerable error 可容忍误差
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Bd]rak' Y-Q)sv 97.the risk of under reliance 信赖不足风险
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W@ 0C.5Qx 98.the risk of over reliance 信赖过度风险
hSxK*.W*3 cLp_\\ 99.the risk of incorrect rejection 误拒风险
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5Pq6X 100. the risk of incorrect acceptance 误受风险
n-SO201[* 5L<A7^j 101.working trial balance 试算平衡表
7D,nxx(` @I|kY5' c 102.index and cross-referencing 索引和交叉索引
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!(@MfjT lAA-#YG 103.cash receipt 现金收入
tV_3!7m0$ |=v,^uo 104.cash disbursement 现金支出
E.;Hm; ZbVn"he 105.bank statement 银行对账单
wEl7mg ! 5FuV=Y uc 106.bank reconciliation 银行存款余额调节表
w)* H&8h@ Du
+_dr^4 107.balance sheet date
资产负债表日
Xs|d#WbX JL!^
R_b&c 108.net realizable value 可变现净值
j:uq85s 8RuW[T? 109.storeroom 仓库
'v^shGI%Ht [qV/&t|O*h 110.sale invoice 销售发票
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yPT o,,ca= 111.price list 价目表
k&:q|[N ?7TmAll<.s 112.positive confirmation request 积极式询证函
7[0Mr,^ olr#3te 113.negative confirmation request 消极式询证函
#g@4c3um| o3\^9-jmp 114.purchase requisition 请购单
j@#RfVx Jw}&[ 115.receiving report 验收报告
O"|d~VQ 9015PEO 116.gross margin 毛利
suIYfjh T%9t8?I 117.manufacturing overhead 制造费用
1c@S[y `Ix`/
k} 118.material requisition 领料单
r QNm2h "M+I$*] 119.inventory-taking 存货盘点
8dLmsk^ UroC8Tm 120.bond certificate 债券
x5xMr.vm G5OGyQp 121.stock certificate 股票
Im-qGB0C }+MA*v[06 122.audit report 审计报告
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i G;#xcld 123.entity 被审计单位
]8OmYU%6V As5l36 124.addressee of the audit report 审计报告的收件人
I(kEvfxc" %Jd!x{a`>A 125.unqualified opinion 无保留意见
0~_I9|FN q&3(yhx 126.qualified opinion 保留意见
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7.O;e 127.disclaimer of opinion 无法表示意见
ZybfqBTD&c Gg
GjBt 128.adverse opinion 否定意见
DWx;cP8[ IO7gq+ 查看《
注会考试《审计》中的128个英文单词(一) 》
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