61.assessed level of material misstatement risk 重大错报风险的评估水平
>{Djx IT|CfQ [D 62.simall business 小规模企业
10(N|2'q +,,~<Vm 63.accounting system
会计系统
3(kZfH~ Y!zlte|P 64.test of control 控制测试
PH.v3
3K cxV3Vrx@A 65.walk-through test 穿行测试
b._pG(o1 ; V8 =B8w 66.communication 沟通
gC.T5,tn T=vI'"w 67.flow chart 流程图
D@e:Fu1\R L 'y+^L|X 68.reperformance of internal control 重新执行
b.(^CYYQ h.NA$E?7 69.audit evidence
审计证据
t [f] ryPzq}# 70.substantive procedures 实质性程序
t"Rn#V\c." Wp $\> 71.assertions 认定
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J^! 72.esistence 存在
Jh1fM`kB5K A]1](VQ)4 73.occurrence 发生
Zr3KzY9 zK v}J 74.completeness 完整性
c)?y3LX H|]Q;,C 75.rights and obligations 权利和义务
%y'#@%kO:S MFrVGEQBRL 76.valuation and allocation 计价和分摊
NR" Xn7G S:wmm}XQ 77.cutoff 截止
Yyf8B [||$1u\% 78.accuracy 准确性
'a}pWkLB {8eNQ-4I 79.classification 分类
SyI#Q[f'_ $P$OWp?b 80.inspection 检查
K\#+;\V pV_2JXM~@ 81.supervision of counting 监盘
UWz<~Vy z@ 2NAC 82.observation 观察
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8 83.confirmation 函证
CAk.2C/ $4m{g"xL 84.computation 计算
1:?WvDN= ,xGkE7=5 85.analytical procedures 分析程序
@>?&Mw\c V<b"jCXI 86.vouch 核对
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4B r!+)U#8 87.trace 追查
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88.audit sampling 审计抽样
2!A/]:[F Zi^&x6y^ 89.error 误差
7C=t19&R' =4G9ev
4 90.expected error 预期误差
Vx'_fb?wap DF<_Ns! 91.population 总体
%%*t{0!H+ h-V5&em"_ 92.sampling risk 抽样风险
>Py=H+d!j !I@"+oY< 93.non- sampling risk 非抽样风险
<S<(wFE@4 -YD6 94.sampling unit 抽样单位
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MFCc[ 95.statistical sampling 统计抽样
;sDFTKf ~Os~pTo 96.tolerable error 可容忍误差
2%QY~Ku~ 2s~X 97.the risk of under reliance 信赖不足风险
Eg>MG87 MbYAK-l.h 98.the risk of over reliance 信赖过度风险
S~hNSw(- tT'+3 99.the risk of incorrect rejection 误拒风险
|iJ37QIM -3A#a_fu 100. the risk of incorrect acceptance 误受风险
5TqX;=B |dK_^~;o 101.working trial balance 试算平衡表
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f~%&oP 102.index and cross-referencing 索引和交叉索引
F4@``20| kP3'BBd, 103.cash receipt 现金收入
C*=#=.~~{ 7i`8 c =. 104.cash disbursement 现金支出
Z':}ZXy] G}d@^9FkE 105.bank statement 银行对账单
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JM s#>Bwn&b) 106.bank reconciliation 银行存款余额调节表
b k 30d zGF_ c9X 107.balance sheet date
资产负债表日
J"# o #~ 4 QD.'+L 108.net realizable value 可变现净值
__OD^?qa !q mnMY$ 109.storeroom 仓库
q<dZy? f X0O@, 110.sale invoice 销售发票
ewN!7 '7 SFa]tH 111.price list 价目表
adRvAq]mA @#x
h)"} 112.positive confirmation request 积极式询证函
w|7<y8#qC rfku]A$ 113.negative confirmation request 消极式询证函
jNBvy1 Mt"j< ]EW 114.purchase requisition 请购单
lku}I4 eKsc [" 115.receiving report 验收报告
_Gvn1"l ]X%T^3%G 116.gross margin 毛利
Ep)rEq6 .IXkdy 117.manufacturing overhead 制造费用
CvS}U% x 8|sdZFxo 118.material requisition 领料单
~RgO9p(dY \$Lr L 119.inventory-taking 存货盘点
WW\t<O;z Zl^#U c" 120.bond certificate 债券
Hx5t![g2K! q$7SJ.pF 121.stock certificate 股票
Z:j6AF3; 3Uw}!>`% 122.audit report 审计报告
~\<aj(m(| e:#c\Ay+ 123.entity 被审计单位
qVjl8%) uY{V^c#mv 124.addressee of the audit report 审计报告的收件人
h2<Y*j
gJz~~g' 125.unqualified opinion 无保留意见
H=,0p x=s=~cu4, 126.qualified opinion 保留意见
^U OVXRn ?Zu2=<DU 127.disclaimer of opinion 无法表示意见
0<(F
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Y jt*p5 128.adverse opinion 否定意见
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Yy 查看《
注会考试《审计》中的128个英文单词(一) 》
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