61.assessed level of material misstatement risk 重大错报风险的评估水平
ssL\g`xe F'Z,]b'st3 62.simall business 小规模企业
d;>QhoiL Bw.i}3UT6 63.accounting system
会计系统
:6dxtl/{b: ?7A>+EY 64.test of control 控制测试
Qb%J8juRf "N#Y gSr 65.walk-through test 穿行测试
H?w6C):] dr"1s-D4IQ 66.communication 沟通
~J]qP #C i/.6>4tE: 67.flow chart 流程图
lquLT6] Dp:BU|r 68.reperformance of internal control 重新执行
PY'2h4IL 2<6UwF 69.audit evidence
审计证据
TA\vZGJ(' Gm`8q}<I 70.substantive procedures 实质性程序
(k P9hcV xD 7]C|8o 71.assertions 认定
g)B]FH1 JGZBL{8 72.esistence 存在
r_d!ikOT( io
w"n$/ 73.occurrence 发生
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[>9is=>o. 74.completeness 完整性
>mkFV@` )5H?Vh>36 75.rights and obligations 权利和义务
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/W>S,( 76.valuation and allocation 计价和分摊
O0:q;<>z 8CE = 4 77.cutoff 截止
`@%LzeGz O&&~NXI\ 78.accuracy 准确性
UZ";a453r m[2gdJK 79.classification 分类
{h4E8.E DfB7*+x{ 80.inspection 检查
';"VDLb3 )PZT4jTt 81.supervision of counting 监盘
R-14=|7a- u:b=\T L 82.observation 观察
4z)]@:`}z 0}9h]X' 83.confirmation 函证
sRfcF`7 _Ey5n!0: 84.computation 计算
[B3RfCV{ 7:~_D7n 85.analytical procedures 分析程序
0 {mex4 Zd&S@Z 86.vouch 核对
P
{'b:C 2zpr~cB= 87.trace 追查
,,TnIouy $Q0n 88.audit sampling 审计抽样
b Zt3| 92{\B-
l 89.error 误差
$d4n"+7 AwN!;t_0+N 90.expected error 预期误差
[-&Zl(9& pot~<d`:K" 91.population 总体
(.,G=\! N g,j# 92.sampling risk 抽样风险
M=Wz %
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ne 93.non- sampling risk 非抽样风险
8>V5dEbx' .(vwIb8\_ 94.sampling unit 抽样单位
%)wjR/o D{!IW!w 95.statistical sampling 统计抽样
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0 96.tolerable error 可容忍误差
r*Xuj= #;<Y[hR{P 97.the risk of under reliance 信赖不足风险
=">NQ)98u g .\[o@H 98.the risk of over reliance 信赖过度风险
H.0K?N&\?> svSVG:48 99.the risk of incorrect rejection 误拒风险
t&p|Ynz?i 7o4\oRGV 100. the risk of incorrect acceptance 误受风险
fR|A(u#9 Ep}s}Stlr} 101.working trial balance 试算平衡表
#/]nxW.S _G0x3 102.index and cross-referencing 索引和交叉索引
54/=G(F =Sv/IXX\di 103.cash receipt 现金收入
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9Yrw^ 104.cash disbursement 现金支出
wS*E(IAl Q.[0ct 105.bank statement 银行对账单
(#'>(t(4 NO3/rJ6- 106.bank reconciliation 银行存款余额调节表
0`hdMLONR 0aAoV0fMDz 107.balance sheet date
资产负债表日
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WLFf 108.net realizable value 可变现净值
S[N5 ikg `2snz1>!j 109.storeroom 仓库
{8aTV}Ha2 Q20%"&Xp] 110.sale invoice 销售发票
h\e.e3
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M_8{]uo >V~E]P%@ 112.positive confirmation request 积极式询证函
fIF8%J ^3 z:;CX@)* 113.negative confirmation request 消极式询证函
ceV}WN19l ?8$Q-1= 114.purchase requisition 请购单
O84i;
S+-p nR~(0G,H 115.receiving report 验收报告
C]#,+q* 3u;oQ5<(v 116.gross margin 毛利
=fbWz Uv.)?YeGh 117.manufacturing overhead 制造费用
HDLk>_N_s, "fI6Cpc 118.material requisition 领料单
d5.4l&\u G?ZXWu. 119.inventory-taking 存货盘点
J *yg& (?c-iKGc 120.bond certificate 债券
OH88n69 q@qsp&0/ 121.stock certificate 股票
"#] $r !?XC1xe~R 122.audit report 审计报告
. ^u,. i$@:@&(~Y 123.entity 被审计单位
G#CXs:1pd+ M{\I8oOg 124.addressee of the audit report 审计报告的收件人
WM{=CD H. c7Nle 125.unqualified opinion 无保留意见
u"8yK5! '7/)Ot( 126.qualified opinion 保留意见
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P"+e:a% +%&yJ4- 127.disclaimer of opinion 无法表示意见
yr
6V3],Tp y*? Jui Q 128.adverse opinion 否定意见
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e 查看《
注会考试《审计》中的128个英文单词(一) 》
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