61.assessed level of material misstatement risk 重大错报风险的评估水平
eWv:wNouk Wd;t(5Xl 62.simall business 小规模企业
3#,6(k4> s&nat4{B 63.accounting system
会计系统
D@uVb4uK :(US um 64.test of control 控制测试
[&99#7B kBk>1jn" 65.walk-through test 穿行测试
xwD` R* F?2UHcs 66.communication 沟通
,4"N7_!7 'M6+(`x 67.flow chart 流程图
ldTXW(^j $Be hU 68.reperformance of internal control 重新执行
9RlJf=Z#H A!!!7tj 69.audit evidence
审计证据
`$jun ^9,^BHlC0 70.substantive procedures 实质性程序
@*
vVc`; mF@7;dpr 71.assertions 认定
bh5D}w *D%w r'!> 72.esistence 存在
k vZ w4Pk *ilh/Hd> 73.occurrence 发生
If'2
m_ _s@PL59, 74.completeness 完整性
\12G,tBH xRc+3Z= N 75.rights and obligations 权利和义务
ktfm JqO1 a?H 76.valuation and allocation 计价和分摊
tUH?N/qn c?CfM> 77.cutoff 截止
V.
i{IW ^dLu#,; 78.accuracy 准确性
L< =Dl %]7 6u7b/ 79.classification 分类
OcV,pJ [(Z(8{3i 80.inspection 检查
,!Q nh: lv/im/]v 81.supervision of counting 监盘
1LS1 ZY X7-*`NI^ 82.observation 观察
I\_2=mL b}NNkM 83.confirmation 函证
u3qxG3 ?`e@ o? 84.computation 计算
!D['}% 0'6ai=W 85.analytical procedures 分析程序
|Io:D: N,lr~6) 86.vouch 核对
=| T ^)J :y7K3:d3 87.trace 追查
[c=P)t7
V D*2*FDGI 88.audit sampling 审计抽样
(rhlK}
C 'i$._Tx 89.error 误差
DqWy@7
a 2F*>&n&Db7 90.expected error 预期误差
|oU I2<" ?WXftzdf6u 91.population 总体
:z P:4NW Nzgi)xX0HX 92.sampling risk 抽样风险
rzHBop-8 b||usv[or 93.non- sampling risk 非抽样风险
BA1H)% D+:s{IcL< 94.sampling unit 抽样单位
AP%R*0] %ZD]qaU
0 95.statistical sampling 统计抽样
.F$}
a% =&08s(A 96.tolerable error 可容忍误差
>ye.rRZd` h[qZM 97.the risk of under reliance 信赖不足风险
[ x+-N7 py7Zh%k 98.the risk of over reliance 信赖过度风险
D"aK;_W@h -){6ynqv 99.the risk of incorrect rejection 误拒风险
RuYIG?J=/ wipl5O@L 100. the risk of incorrect acceptance 误受风险
!%M,x~H 8y6dT 101.working trial balance 试算平衡表
6M&ajl`o 'z,kxra|n 102.index and cross-referencing 索引和交叉索引
[- 92] r
ezp7 103.cash receipt 现金收入
Qq.$!$ xP~GpVhLF 104.cash disbursement 现金支出
;/kd.Q mZB:j]T 105.bank statement 银行对账单
D+;4|7s+ ?xUl_ 106.bank reconciliation 银行存款余额调节表
f_O| Uf+y$n- 107.balance sheet date
资产负债表日
J'|[-D-a J \|~k2~ 108.net realizable value 可变现净值
p5E
okh y "+'4:_ 109.storeroom 仓库
kJ"rRsK l
z
>00B<Z 110.sale invoice 销售发票
nI?*[y
} ~Yc
~_)hD 111.price list 价目表
w^8Q~3|7 sryA(V
112.positive confirmation request 积极式询证函
K_Y{50# O,),0zcYF 113.negative confirmation request 消极式询证函
U@).jpN C ibfuR 114.purchase requisition 请购单
&TRKd)
w d qspGNu 115.receiving report 验收报告
G"&$7!6[Y eCKm4l'BZ 116.gross margin 毛利
*A!M0TK?i, ^PFiO 12 117.manufacturing overhead 制造费用
l
opl <-N eusx% 118.material requisition 领料单
N)cO
Dy([ `:Wyw<^ 119.inventory-taking 存货盘点
V^FM-bg%9 Tx&H1 120.bond certificate 债券
i#YDdz "k+
:!D 121.stock certificate 股票
>CKa?N; =>PX~/o 122.audit report 审计报告
s[{8:Px "UD)3_R 123.entity 被审计单位
&u|t{C#0 z5({A2q 124.addressee of the audit report 审计报告的收件人
@ A8y!< Z
(RsB_u5 125.unqualified opinion 无保留意见
hb~d4J=S rMWvW(@@D 126.qualified opinion 保留意见
VJK4C8] fXnTqKAfu6 127.disclaimer of opinion 无法表示意见
jN{
k } D_<B^3w) 128.adverse opinion 否定意见
$#e}9g. exSwx-zxI 查看《
注会考试《审计》中的128个英文单词(一) 》
9{nU\am!\