61.assessed level of material misstatement risk 重大错报风险的评估水平
2 @T~VRy >#l:]T 62.simall business 小规模企业
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XAbL) 63.accounting system
会计系统
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xVX:kDX 64.test of control 控制测试
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.8%b;b 65.walk-through test 穿行测试
y0&vsoT N3MPW 66.communication 沟通
Qy[S~D_ `^'fS@VA 67.flow chart 流程图
enQW;N1_M XK@&$~iA3 68.reperformance of internal control 重新执行
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ElDeXLr' 69.audit evidence
审计证据
w{2CV\^>5 tu* uQ:Ipk 70.substantive procedures 实质性程序
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k %eIaH!x: 71.assertions 认定
tCGx]\ p8@&(+z 72.esistence 存在
g)TZ/,NQ{ $U9]v5 73.occurrence 发生
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d6JW" 74.completeness 完整性
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B]() 75.rights and obligations 权利和义务
$ xHtI]T *x]*% 76.valuation and allocation 计价和分摊
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D6q Jp}\@T. 77.cutoff 截止
8-k`"QI= -@`Ah|m@} 78.accuracy 准确性
Yo'Y-h# !!V1#?0jw 79.classification 分类
P:vp/x! @H4]Gp ] 80.inspection 检查
i|AWaG) /J/V1dC}]D 81.supervision of counting 监盘
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sP2Uj 8zlvzp 83.confirmation 函证
pOn &D vxC];nCC# 84.computation 计算
#Ktk[ "6 DQP!e6Of 85.analytical procedures 分析程序
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X8 \#VWZ\M8a 86.vouch 核对
=7H\llL4BC :3D6OBkB 87.trace 追查
?a% F3B tD}-&"REP 88.audit sampling 审计抽样
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[r3sk24 _,aFQ^]'9 90.expected error 预期误差
0,0Z!-Y cb0rkmO 91.population 总体
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2YY4 XHQS 6S3D#SY 93.non- sampling risk 非抽样风险
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[ZXPD 95.statistical sampling 统计抽样
\aM-m:J UF-'( 96.tolerable error 可容忍误差
fKr_u<| fjy\Q 97.the risk of under reliance 信赖不足风险
>4kQ9lXL `5wiXsNjLY 98.the risk of over reliance 信赖过度风险
Db*b"/] b1i~F45h 99.the risk of incorrect rejection 误拒风险
wEX<[#a- hHVAN3e 100. the risk of incorrect acceptance 误受风险
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2Y_}v DeNWh2 101.working trial balance 试算平衡表
w+*rbJ ?Sa,n^b*H 102.index and cross-referencing 索引和交叉索引
I(7iD. ^: Q(yg bT 103.cash receipt 现金收入
JU5,\3Lz# [hg9 0Q6 104.cash disbursement 现金支出
xZ`vcS( Z]TQ+9t 105.bank statement 银行对账单
|;)_-=L0P 5EI"5&`* 106.bank reconciliation 银行存款余额调节表
@d|Sv1d% cQThpgha 107.balance sheet date
资产负债表日
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t g-(e=S4P B]<N7NYn1 109.storeroom 仓库
Ank_;jo .B2e$`s$ 110.sale invoice 销售发票
-X7x~x- SnXM`v, 111.price list 价目表
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\_R<Q?D+ NopfL 114.purchase requisition 请购单
$yj*n; a`^$xOK, 115.receiving report 验收报告
#4LTUVH c1+z(NQ3 116.gross margin 毛利
U"Bge\6x= c?c\6*O 117.manufacturing overhead 制造费用
Oe@w$? ;Wk3>\nT- 118.material requisition 领料单
Rc4=zimr+ d#bg(y\G| 119.inventory-taking 存货盘点
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2|RoN)% ~~k0&mK|Q 121.stock certificate 股票
Fec4 #}| dJ])`S 122.audit report 审计报告
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_ Y`-q[F?\y 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
lnjs{`^ )AdwA+-x 125.unqualified opinion 无保留意见
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u0oTqD? 126.qualified opinion 保留意见
Xg_l4!T_l *,O3@,+>H 127.disclaimer of opinion 无法表示意见
}.9a!/@Aj qyKR]%yzi 128.adverse opinion 否定意见
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1% 3y2L!&'z 查看《
注会考试《审计》中的128个英文单词(一) 》
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