61.assessed level of material misstatement risk 重大错报风险的评估水平
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AM/H4 62.simall business 小规模企业
w4R~0jXy b>9?gmR{ 63.accounting system
会计系统
UG vUU<N|N =>JA; ft 64.test of control 控制测试
p} JGx^X~ >;#rK@*& 65.walk-through test 穿行测试
UR(i_T&w aiZZz1C 66.communication 沟通
1r5Z$3t\ Y/LS(b* 67.flow chart 流程图
0X$2~jV> 6B Hdc 68.reperformance of internal control 重新执行
cEn|Q 2@Q5Ta#h 69.audit evidence
审计证据
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E_U1Qj 70.substantive procedures 实质性程序
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bM }zGFt 71.assertions 认定
=4L%A=]` zn0%%x+!g 72.esistence 存在
?0-3J )kW Nr}O6IJ>Sg 73.occurrence 发生
uL:NWgN o5YL_=7m 74.completeness 完整性
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Hd{H= s#aane 75.rights and obligations 权利和义务
'Tskx YgtW(j[ 76.valuation and allocation 计价和分摊
HdTB[( 7UqDPEXU]` 77.cutoff 截止
muDOY~. |QQ(1#d 78.accuracy 准确性
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79.classification 分类
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` 80.inspection 检查
E 0OHl JdUI:( 81.supervision of counting 监盘
*g9VI;X ezhfKt]j 82.observation 观察
o#D'"Tn! ]ki) (Bb 83.confirmation 函证
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$Y-@ Ef3="}AI; 84.computation 计算
P,7R/-u 5D 1uEM;O 85.analytical procedures 分析程序
FTzc,6 sp_19u 86.vouch 核对
|`|zo+aW QHsJo|. 87.trace 追查
&g=6K&a$a WDr=+=Zj 88.audit sampling 审计抽样
vrh2}biCR 0d89>UB-8q 89.error 误差
'b6qEU# mi@uX@ # 90.expected error 预期误差
_s:5) };'~@%U]/ 91.population 总体
Q91mCP~$ !u/c'ZLZ> 92.sampling risk 抽样风险
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ty@D3l 93.non- sampling risk 非抽样风险
kLXa1^Lq 67||wh.BU 94.sampling unit 抽样单位
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gVly /N")uuv 95.statistical sampling 统计抽样
q6o}2<T@ gQeoCBCE 96.tolerable error 可容忍误差
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- 97.the risk of under reliance 信赖不足风险
+xU=7chA $ dKo} 98.the risk of over reliance 信赖过度风险
,o0[^-b< ?9T,sX: 99.the risk of incorrect rejection 误拒风险
%+(fdk-k+ =`!#V/= 100. the risk of incorrect acceptance 误受风险
roIc1Ax: 2Y;iqR 101.working trial balance 试算平衡表
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sD6vHX% 102.index and cross-referencing 索引和交叉索引
vtzbF1?O VK|$SY( 103.cash receipt 现金收入
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? DtZ7UX\P 104.cash disbursement 现金支出
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Dxm `0=j,54cx 105.bank statement 银行对账单
5X9*K kPSi6ci 106.bank reconciliation 银行存款余额调节表
Lf;Uv[^c D/z*F8'c 107.balance sheet date
资产负债表日
/g!X[rn7Q ("=B,%F_ 108.net realizable value 可变现净值
yQFZRDV~ g&/r =U 109.storeroom 仓库
;F/s!bupCM .|y{1?f_ 110.sale invoice 销售发票
ciN*gwI) %.:]4jhk 111.price list 价目表
cdg&) zB6&),[,v 112.positive confirmation request 积极式询证函
~S0T+4$ C-(O*hK 113.negative confirmation request 消极式询证函
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XUJ29. Wf&i{3z[ 114.purchase requisition 请购单
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rkk 115.receiving report 验收报告
prGp/"E |W SvAM3 116.gross margin 毛利
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)!sjXiC!h &Z+.FTo 118.material requisition 领料单
.Txwp?}; GJBMaT 119.inventory-taking 存货盘点
sv#/ 78 ~| UFj/Y; 120.bond certificate 债券
V|;os ?'OL2~ 121.stock certificate 股票
7K/t>QrBtU VS+5{w:t 122.audit report 审计报告
:]`JcJ B,A\/%< 123.entity 被审计单位
#/WjKr n ::Pf\Lb> 124.addressee of the audit report 审计报告的收件人
(=tu~ ^ #3-hE 125.unqualified opinion 无保留意见
JL?|NV- uJJP<mDgA 126.qualified opinion 保留意见
K$-|7tJon .X6V>e)(3 127.disclaimer of opinion 无法表示意见
DE$T1pFV 3\5I4#S 128.adverse opinion 否定意见
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5:l"* 查看《
注会考试《审计》中的128个英文单词(一) 》
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