61.assessed level of material misstatement risk 重大错报风险的评估水平
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xfeY 62.simall business 小规模企业
:OT0yA=U }9OC,Y8?D 63.accounting system
会计系统
Om2d.7S _Q 4)X)F 64.test of control 控制测试
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9K 0GCEqQy8 65.walk-through test 穿行测试
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bK&+5t& eru.m+\ 67.flow chart 流程图
K is"L(C 5Yq@;e 68.reperformance of internal control 重新执行
I,vJbvvl! c`w}|d]mC 69.audit evidence
审计证据
}WXi$(@v Eo]xNn/g 70.substantive procedures 实质性程序
yN(%-u" UySZbmP48 71.assertions 认定
Pu$Tk| +#@I~u _}D 72.esistence 存在
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je=a/Y=%U{ 'I6i,+D/q 74.completeness 完整性
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>U27];}y 75.rights and obligations 权利和义务
R$[vm6T? $B5aje}i 76.valuation and allocation 计价和分摊
\"OG6G_>$ n9ej7oj 77.cutoff 截止
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:1C8*/ 78.accuracy 准确性
`7V]y- <}9lZEqY 79.classification 分类
S3Xl =W!/Z%^*8 80.inspection 检查
P{lB50 ~dTrf>R8M 81.supervision of counting 监盘
S9FE u <v7;dF|s 82.observation 观察
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T<( ')<hON44EX 83.confirmation 函证
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#BH*Z( "'?>fe\qG 85.analytical procedures 分析程序
T'Dv.h a~y'RyA 86.vouch 核对
B>P{A7Q }y gD3:vN7 87.trace 追查
3"~!nn0; U26}gT) 88.audit sampling 审计抽样
}9}h*RWm <bEbweQrgm 89.error 误差
)|#sfHv7 5">Z'+8 90.expected error 预期误差
8$Y9ORs4 lA8`l>I 91.population 总体
)irEM JYHl,HH#z 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
oj+hQ+> ;vjOUn[E 94.sampling unit 抽样单位
+A?U{q 8&b,qQ~ 95.statistical sampling 统计抽样
"87:?v[[1 ds[| 96.tolerable error 可容忍误差
OYn}5RN v0.#Sl- 97.the risk of under reliance 信赖不足风险
*VxgARIL xdkZdx>N 98.the risk of over reliance 信赖过度风险
FJ)$f?=Qd |Ds1 99.the risk of incorrect rejection 误拒风险
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draN0vf 9InVQCf2J 101.working trial balance 试算平衡表
T1=fNF ?m"( Soh 102.index and cross-referencing 索引和交叉索引
B:'US&6Lf' .U]-j\ 103.cash receipt 现金收入
1=Z0w +v{ ;>7De8v@@ 104.cash disbursement 现金支出
</*6wpN F0@gSurg) 105.bank statement 银行对账单
&gx%b*;`L0 Qq|57X)P* 106.bank reconciliation 银行存款余额调节表
k~nBiV JT_ `.( 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
%n9aaoD c9h6C 109.storeroom 仓库
C]A.i2o8 A2Gevj?F$ 110.sale invoice 销售发票
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111.price list 价目表
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wI/iuc 112.positive confirmation request 积极式询证函
?gGHj-HYJ 5$C-9 113.negative confirmation request 消极式询证函
\bw2u! R8'RA%O9J 114.purchase requisition 请购单
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b5rqU\ 115.receiving report 验收报告
Ig>(m49d }*]-jWt1J\ 116.gross margin 毛利
1iF1GkLEq 6T`i/". 117.manufacturing overhead 制造费用
c{w2Gt! 9XB 8VKu8 118.material requisition 领料单
}0Ed] e$rZ5X 119.inventory-taking 存货盘点
Mb*?5R6; 'TB2:W3 120.bond certificate 债券
&{t,' [ u }k.Z~1y 121.stock certificate 股票
Otn1wBI m ~$v;?i 122.audit report 审计报告
K]w'&Qm8W lL0APT; 123.entity 被审计单位
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LZxNAua 124.addressee of the audit report 审计报告的收件人
tc_ 3sC7jN AFwdJte9e 125.unqualified opinion 无保留意见
+v:SM9 -aCKRN85 126.qualified opinion 保留意见
[(7S .5I Wmv#:U 127.disclaimer of opinion 无法表示意见
mQ"-,mMI V(!V_Ug9. 128.adverse opinion 否定意见
X 0+vXz{~g H0vfUF53l 查看《
注会考试《审计》中的128个英文单词(一) 》
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