61.assessed level of material misstatement risk 重大错报风险的评估水平
!)FM/Xj,o </(bwc~2 62.simall business 小规模企业
G'T/I\tB cPZD#";f 63.accounting system
会计系统
v0&E!4q*' 1'@/jR 64.test of control 控制测试
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/yaZ` a/Z >- 65.walk-through test 穿行测试
R`sU5 :n bR"hl? &c 66.communication 沟通
D^V0kC p!F PZmg7N 67.flow chart 流程图
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d#6'dKV$ aUUr&yf_L 69.audit evidence
审计证据
hDTiXc s=9gp$9m 70.substantive procedures 实质性程序
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T5(]/v,UT 71.assertions 认定
f.SV-{O_ IMjz#|c 72.esistence 存在
Q[+&n* 0EiURVX 73.occurrence 发生
w],+l N; p w(eWP 74.completeness 完整性
Wm! lWQu7 O&h3=?O&B 75.rights and obligations 权利和义务
PEqO<a1Z8 s}yJkQb 76.valuation and allocation 计价和分摊
e}>8rnR{ e%.Xya#\ 77.cutoff 截止
) inhPd =8FV&|fP 78.accuracy 准确性
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sk8c 79.classification 分类
`@?f@p$(B -ZwQL="t 80.inspection 检查
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$XT 81.supervision of counting 监盘
aBv3vSq>Q I!'PvIyO 82.observation 观察
mRVE@pc2X ZuF"GNUC 83.confirmation 函证
wc@X:${ 4JF)w;X} 84.computation 计算
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Q(Q.( 85.analytical procedures 分析程序
"o"ujQ(v /HCd52 86.vouch 核对
44;ZX$HL &+F|v(|r 87.trace 追查
zGKDH=Yy ; EAiE@r>4 88.audit sampling 审计抽样
7g@P$e] fT)u`voE, 89.error 误差
{c5%.<O ' *h y!f] 90.expected error 预期误差
':al4m" P%HvL4R 91.population 总体
}py6H[ q:2V w`g' 92.sampling risk 抽样风险
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&4<"wQ =R+z\`2 93.non- sampling risk 非抽样风险
llG^ +*Y8t 1e=<df 94.sampling unit 抽样单位
yVds2J'w- "{a-I=s\C 95.statistical sampling 统计抽样
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2~f +%yVW f 96.tolerable error 可容忍误差
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b'i-/l$ 97.the risk of under reliance 信赖不足风险
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mI\ 2de[ yz 98.the risk of over reliance 信赖过度风险
y k=o )C>4?) 99.the risk of incorrect rejection 误拒风险
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s"1:#.u 9G)Sjn`AQ 101.working trial balance 试算平衡表
8S;]]*cD~ BI9~%dm 102.index and cross-referencing 索引和交叉索引
dOm`p W ^ +<cvyg5U 103.cash receipt 现金收入
-mD<8v[F w7n6@"q 104.cash disbursement 现金支出
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q< ,SEC~)L 105.bank statement 银行对账单
jpND"`Q ;^QG>OP$ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
K(*QhKX :4o08M% 108.net realizable value 可变现净值
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tA6 109.storeroom 仓库
\etuIFQ#U @8[3]< 110.sale invoice 销售发票
K@ZK@++ Q)"L 8v
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r >%reS 8<z]rLQw?% 112.positive confirmation request 积极式询证函
UzLe#3MU hg8gB8Xq 113.negative confirmation request 消极式询证函
{+Rf?'JZH j8lWra\y 114.purchase requisition 请购单
1$cX`D` 4]\f} 115.receiving report 验收报告
+APf[ZpU ]<3$Sx_{y 116.gross margin 毛利
Ave{ `YD Z1V%pg>]* 117.manufacturing overhead 制造费用
l}|KkW\y gHU/yi!T 118.material requisition 领料单
Kv**(~FNnH \Qa6mt2h 119.inventory-taking 存货盘点
vIk;x .gmNE$d 120.bond certificate 债券
YuO-a$BP @S3G> i 121.stock certificate 股票
D@[Mk"f L\@SX?j 122.audit report 审计报告
ZzDE f< A@D"m/ 123.entity 被审计单位
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Y$*)( 124.addressee of the audit report 审计报告的收件人
~b}@*fq wKe$(>d"L 125.unqualified opinion 无保留意见
&"bcI7uGT h> K~<BAz' 126.qualified opinion 保留意见
'\[o>n2 oH/6 127.disclaimer of opinion 无法表示意见
z6B(}(D R#a
yN* 128.adverse opinion 否定意见
5<-_"/_ +J`EBoIo 查看《
注会考试《审计》中的128个英文单词(一) 》
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