61.assessed level of material misstatement risk 重大错报风险的评估水平
F\k+[`%{ /fT+^& 62.simall business 小规模企业
:1^R9yWA4 O
Jzs Q 63.accounting system
会计系统
.0rh y2 wK-3+&,9 64.test of control 控制测试
[uls8
"^/j JJ'.(( 65.walk-through test 穿行测试
okv 1K ~-m " 66.communication 沟通
,JN8f]a^"g h{p=WWK 67.flow chart 流程图
+0q>fp_K(+ R>"OXFaE 68.reperformance of internal control 重新执行
}S$@ Ez6 S. q]
.a 69.audit evidence
审计证据
_DNHc* glXZZ=j 70.substantive procedures 实质性程序
wG<(F}VX nMvKTH
71.assertions 认定
p>;_e( yz*6W
z D 72.esistence 存在
,gOOiB
} ,|plWIl~ 73.occurrence 发生
HnCzbt@ pV,P|>YTf 74.completeness 完整性
z`FCs,?K _Bp1co85MQ 75.rights and obligations 权利和义务
-3lb@ 6I6 H;fxxu`cS 76.valuation and allocation 计价和分摊
A\#P*+k 0 hk;7:G 77.cutoff 截止
]Ww?QhJ Nn"+w|v[ev 78.accuracy 准确性
G0;XaL: CL}{mEr} 79.classification 分类
ZMLg;-T.&4 *@)O7vB 80.inspection 检查
Ox'/`Mppw {aC!~qR 81.supervision of counting 监盘
w{90` B0!"A 82.observation 观察
&0( pBP.x#| 83.confirmation 函证
aKJQm'9Ks {Gw.l." 84.computation 计算
F]t(%{#W |7pR)KH3 85.analytical procedures 分析程序
n`
TSu$ _#}n~}d 86.vouch 核对
,qrQ"r9 S&Ee,((E( 87.trace 追查
-yg?V2 j>/ ,$H 88.audit sampling 审计抽样
`TPOCxM Mo n[,w f9 89.error 误差
n?urE-_ 4T<Lgb 90.expected error 预期误差
&gE 75B U}l14 91.population 总体
S#Sb ] ;/*6U 92.sampling risk 抽样风险
13&0rLS "y<?Q}1 93.non- sampling risk 非抽样风险
-+em!g' NwR}yb6 94.sampling unit 抽样单位
t"YNgC ^ p/
>`[I 95.statistical sampling 统计抽样
W$Yc'E
; D^;*U[F? 96.tolerable error 可容忍误差
6q6FB d4 (/m_HMu 97.the risk of under reliance 信赖不足风险
D'hW| RTu4@7XP 98.the risk of over reliance 信赖过度风险
T'aec]u ulJX1I=|p 99.the risk of incorrect rejection 误拒风险
@hImk`&[N K[7EOXLy 100. the risk of incorrect acceptance 误受风险
}AvcoD/b "h7tnMS 101.working trial balance 试算平衡表
+/;*| VCcr3Dx()F 102.index and cross-referencing 索引和交叉索引
tDCw- c$QX)V 103.cash receipt 现金收入
1I}b|6
` vHE^"l5 v 104.cash disbursement 现金支出
OLj\
-w^ )I-f U4? 105.bank statement 银行对账单
=60~UM gxGrspqg 106.bank reconciliation 银行存款余额调节表
6k/U3&R *I?Eb-!t 107.balance sheet date
资产负债表日
Y}D onF @v*/R%rv t 108.net realizable value 可变现净值
a3>zoN A;u" <KG? 109.storeroom 仓库
"uPy,<l R,
8s_jN 110.sale invoice 销售发票
5Y3i|cj 90Hjx>[ 111.price list 价目表
B,(Heg @E53JKYhY 112.positive confirmation request 积极式询证函
S-nlr@w8 *AIEl"29 113.negative confirmation request 消极式询证函
=4 X]gW .6pOvGKb 114.purchase requisition 请购单
X+n`qiwq .M4IGOvOS 115.receiving report 验收报告
m2Uc>S Z2bcCIq4 116.gross margin 毛利
l~Lb!; ,dN :;!\vfZbU 117.manufacturing overhead 制造费用
=N|kn<h4 l48k< 118.material requisition 领料单
FCc=e{ te4= S
119.inventory-taking 存货盘点
'~wpP=<yyF 9%iFV
N' 120.bond certificate 债券
,A5) <} SgE/!+{ 121.stock certificate 股票
qYp$fmj KIVH!2q; 122.audit report 审计报告
,`8Y8 5H:@8,B 123.entity 被审计单位
&(xUhX T K$REZe 124.addressee of the audit report 审计报告的收件人
h.whjiCFa R& =f:sEi 125.unqualified opinion 无保留意见
[[)_BmS5r uC]Z8&+obb 126.qualified opinion 保留意见
)-/gLZsx |@o6NZ<9N 127.disclaimer of opinion 无法表示意见
.#5l$[' O:.,+,BH 128.adverse opinion 否定意见
O hR1Jaed [ev-^[ 查看《
注会考试《审计》中的128个英文单词(一) 》
y^FOsr