61.assessed level of material misstatement risk 重大错报风险的评估水平
f 1sy9nQs AM>Yj 62.simall business 小规模企业
k)?,xY\AV .}IK}A/- 63.accounting system
会计系统
F% F
c+? m
-:8jA? 64.test of control 控制测试
vF5wA-3&t \hjk$Gq 65.walk-through test 穿行测试
nAQyxP% fG:PdIJ7_ 66.communication 沟通
0_YxZS\ #G'S
ve? 67.flow chart 流程图
AyQS4A.s[ w$w>N(e 68.reperformance of internal control 重新执行
@rnp- +kq 8@Egy%_ 69.audit evidence
审计证据
:z0s*,QH \_m\U.* 70.substantive procedures 实质性程序
ib5;f0Qa +-Z"H) 71.assertions 认定
#6Efev v#Cz&j 72.esistence 存在
37j\D1Y t9Enk!@ 73.occurrence 发生
21[K[ % 7Y-FUZ.`> 74.completeness 完整性
p9FA_(`^ blKDQ~T2 75.rights and obligations 权利和义务
sDaT[).Hm VxUvvJ{-v 76.valuation and allocation 计价和分摊
.4S^nP w0a+8gexi 77.cutoff 截止
kjLsk- }aHB$}"! 78.accuracy 准确性
`^XRrVX< [?|l X$< 79.classification 分类
VTy,43<
"?2 80.inspection 检查
p`E|SNt/W <r_P?
lZW 81.supervision of counting 监盘
(uuEjM$3% OCbQB5k3 82.observation 观察
%fn'iKCB JEK%y
Mj 83.confirmation 函证
Sah<sb= 0UM@L
}L 84.computation 计算
x*,q
Rew ZXssvjWQV} 85.analytical procedures 分析程序
bik] JIM "xvV'&lQ 86.vouch 核对
2-"Lxe65f |!4BWt 87.trace 追查
z{D$~ ob 2g ?Jb5) 88.audit sampling 审计抽样
?;AL F +H)!uLvaB 89.error 误差
^td!g1"< S+_A
<p 90.expected error 预期误差
J-eA,9J J]=aI>Ow 91.population 总体
Gg}LC+Y 1eE]4Z4Q 92.sampling risk 抽样风险
9AVK_ 7N} \1Di5 93.non- sampling risk 非抽样风险
${TB2q}% 6?<`wGs( 94.sampling unit 抽样单位
EvH(Po h (_%JF[W 95.statistical sampling 统计抽样
Q8DQ .C d 40'3]/{ 96.tolerable error 可容忍误差
|$.sB|_
N 5Re`D|8 97.the risk of under reliance 信赖不足风险
v:J.d5 T_oW)G 98.the risk of over reliance 信赖过度风险
X('Q;^` L!+[]tB 99.the risk of incorrect rejection 误拒风险
P60]ps!M {Gb)Et]< 100. the risk of incorrect acceptance 误受风险
&>) `P[x R^u^y{ohr 101.working trial balance 试算平衡表
S{"6PXzb -%/,j)VKD 102.index and cross-referencing 索引和交叉索引
(W}i287 =DF@kR[CH" 103.cash receipt 现金收入
$CQwBsYb= C(%5,|6 104.cash disbursement 现金支出
RfKxwo|M
< n4r( Vg1GS 105.bank statement 银行对账单
um0}`Xq ^ w3?t})PB& 106.bank reconciliation 银行存款余额调节表
}&C!^v
o [%)B%h`XGf 107.balance sheet date
资产负债表日
gx>mKSzy BI]ut|Qw 108.net realizable value 可变现净值
W*/s4 N KxTYc 109.storeroom 仓库
3_1Io+uXk YT 03>!B 110.sale invoice 销售发票
##+8GLQM Kp=3
\) & 111.price list 价目表
)i6U$,] F0ivL` 112.positive confirmation request 积极式询证函
CR<pB)F?a
U+}9X^ 113.negative confirmation request 消极式询证函
7!yF5+_d my\oC^/9 114.purchase requisition 请购单
+uGP(ONY N n-6/]d# 115.receiving report 验收报告
I3[RaZ2z{ xY}j8~k 116.gross margin 毛利
8/kO9'.P o >4>7
117.manufacturing overhead 制造费用
[6gHi.`p' E,?aB
Rxy 118.material requisition 领料单
y2% ^teXk d=OO(sf 119.inventory-taking 存货盘点
e=Tc(Mwn waq_ d. 120.bond certificate 债券
/g-X=|?F 3\l9Sf=M| 121.stock certificate 股票
{kO:HhUg <W|{)U?p 122.audit report 审计报告
"=TTsxyM6P A(sx5Ynp 123.entity 被审计单位
dSD}NM n[S*gX0 124.addressee of the audit report 审计报告的收件人
CpdY)SMSL f2e$BA 125.unqualified opinion 无保留意见
_^sSI<&m !Kqj
&y5 126.qualified opinion 保留意见
@ y2Bq[' ieoUZCO^r\ 127.disclaimer of opinion 无法表示意见
F88SV6 >h-6B= 128.adverse opinion 否定意见
3'uES4+r #Z5Wk 查看《
注会考试《审计》中的128个英文单词(一) 》
m64\@
[