61.assessed level of material misstatement risk 重大错报风险的评估水平
I[v`)T'_{ lw[c+F7 62.simall business 小规模企业
<F(2D<d{;) YURMXbj 63.accounting system
会计系统
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b$]9(RS rQ_@q_B. 64.test of control 控制测试
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n*A1x8tn 65.walk-through test 穿行测试
qt*+ D x.wDA3ys 66.communication 沟通
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< 67.flow chart 流程图
u4w!SD ^.\O)K {h 68.reperformance of internal control 重新执行
d[J_iD{ & \`xlD&F@U 69.audit evidence
审计证据
m,!SDCq 9A} * 70.substantive procedures 实质性程序
r{9fm, 3Cc#{X-+ 71.assertions 认定
0.0-rd> O>1Cx4s5 72.esistence 存在
{.jW"0U 0kOwA%m 73.occurrence 发生
)"6-7ii7(f :op_J!; 74.completeness 完整性
2M'dTXz )Hmf=eoc 75.rights and obligations 权利和义务
\|HNFx T` ?z&%VU" 76.valuation and allocation 计价和分摊
S7Ty}?E@ B 5|\<CF 77.cutoff 截止
JHvev,#4 #0[^jJ3J 78.accuracy 准确性
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79.classification 分类
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a60Xv 80.inspection 检查
#o4tG =(D"(OsQ/ 81.supervision of counting 监盘
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iZ%6^ 82.observation 观察
H4AT>}ri E KV[cq 83.confirmation 函证
|&rCXfC I*3}erT 84.computation 计算
35e{{Gn)v p\ ;|Z+0= 85.analytical procedures 分析程序
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86.vouch 核对
[%N?D#; >a<1J(c 87.trace 追查
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B0%"0?`8 88.audit sampling 审计抽样
poxF`a6e+ .Lna\Bv 89.error 误差
4$pV;xV mL48L57Z 90.expected error 预期误差
pOo016afmA /z*Z+OT2 91.population 总体
, i5 _4 SI+Uq(k 92.sampling risk 抽样风险
")STB8kQ V)>?[ 93.non- sampling risk 非抽样风险
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EH:9 IUFc_uL@\ 94.sampling unit 抽样单位
F. SB_S<' 0>N6.itOz 95.statistical sampling 统计抽样
V+O,y9 x~!|F5JbM 96.tolerable error 可容忍误差
7}UG&t{ +wmG5!%$| 97.the risk of under reliance 信赖不足风险
~E7IU<B ~$g: 98.the risk of over reliance 信赖过度风险
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aKB- 99.the risk of incorrect rejection 误拒风险
w&aZ 97{ -PE_q Z^ 100. the risk of incorrect acceptance 误受风险
l\*9rs:! @I`^\oJ 101.working trial balance 试算平衡表
*kl :/# Wjw,LwB 102.index and cross-referencing 索引和交叉索引
VE|l;aXi #;j:;LRU 103.cash receipt 现金收入
r@{TN6U Tn#Co$< 104.cash disbursement 现金支出
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&9|~">{C 105.bank statement 银行对账单
Lz'VQO1U= '|zrzU= 106.bank reconciliation 银行存款余额调节表
akzGJ3g WK>|IgK 107.balance sheet date
资产负债表日
Yg^ &4ZF E=p+z"Ui 108.net realizable value 可变现净值
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Kf[d@L 109.storeroom 仓库
o3 fc - +O.-o/ 110.sale invoice 销售发票
"0P`=n kO}&Oi,? 111.price list 价目表
LKu\M h| AAevN3a#nI 112.positive confirmation request 积极式询证函
eyCZ[SC tX{yR'Qhu 113.negative confirmation request 消极式询证函
USz~l7Xs 27e!KG[& 114.purchase requisition 请购单
=1l6(pJ `OBzOM 115.receiving report 验收报告
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e#| ?FQ#I~'< 116.gross margin 毛利
l<`> J,2V&WuV0r 117.manufacturing overhead 制造费用
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EO&Q 118.material requisition 领料单
I+8n;I)]X Xo34~V@( 119.inventory-taking 存货盘点
T }}2J/sj g"! (@]L!@ 120.bond certificate 债券
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X`S 'u7-Qetj 121.stock certificate 股票
faDSyBLo YX0ysE*V:& 122.audit report 审计报告
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KG_7l 123.entity 被审计单位
m+TAaK 'r?ULft1 124.addressee of the audit report 审计报告的收件人
Yq+1kA ysW})#7X 125.unqualified opinion 无保留意见
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(G9[DG 126.qualified opinion 保留意见
ZpTDM1ro iRQ!J1SGcG 127.disclaimer of opinion 无法表示意见
l_I)d7 d"wA"*8~y 128.adverse opinion 否定意见
:eN&wQ5q m,.Y:2?*V 查看《
注会考试《审计》中的128个英文单词(一) 》
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