61.assessed level of material misstatement risk 重大错报风险的评估水平
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k: r 24]2A 62.simall business 小规模企业
OVK(:{PwS hrxASAfg6 63.accounting system
会计系统
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*g.,[a0 r2`?Ta 65.walk-through test 穿行测试
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#* }E_zW.{! 66.communication 沟通
~z"->.u qo![#s 67.flow chart 流程图
#f@53Pxb 9{&x-ugM 68.reperformance of internal control 重新执行
8[XNFFUZs p`C5jfI 69.audit evidence
审计证据
tjL#?j wOSNlbQ5jl 70.substantive procedures 实质性程序
}trMQ I*t}gvUt9 71.assertions 认定
c9K\K~bk h<jIg$rA 72.esistence 存在
LDNUywj@w '?[msX"aqa 73.occurrence 发生
uu #+|ZD 8 F 1ga15 74.completeness 完整性
V6o,}o&- (9h{6rc=I 75.rights and obligations 权利和义务
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^`9OA`2 76.valuation and allocation 计价和分摊
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78.accuracy 准确性
?/ g(Y ={d\zjI$ 79.classification 分类
gNBI?xs`p R 1\]Y 80.inspection 检查
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^Y!`wp2vn 81.supervision of counting 监盘
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{YL|x HkCme_y" 82.observation 观察
Ei!z? sxzx xr -scdh2 83.confirmation 函证
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85.analytical procedures 分析程序
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1,,: 4*) _t7A'`Dh] 87.trace 追查
'L7.a' (TsgVq]L 88.audit sampling 审计抽样
4O'ho0w7 jLU)S) 89.error 误差
a7R7Ks|q # jyAq$I0 90.expected error 预期误差
g>{=R|uO5 RdjUw#\33b 91.population 总体
UKdzJEhG V"z0]DP5~ 92.sampling risk 抽样风险
0o`o'Z V=c !cZIoz 93.non- sampling risk 非抽样风险
*&km5@* <U";V) 94.sampling unit 抽样单位
4i \n1RW `K.yE0^i 95.statistical sampling 统计抽样
Tbw8#[6AX v,! u{QP 96.tolerable error 可容忍误差
XooAL0w W3#L!&z_wK 97.the risk of under reliance 信赖不足风险
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7d_$.Z Wh7nli7f_ 98.the risk of over reliance 信赖过度风险
m"5gzH CEiGjo^ 99.the risk of incorrect rejection 误拒风险
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CS GOjri 101.working trial balance 试算平衡表
P^z)]K#sw )Lq FZ~B 102.index and cross-referencing 索引和交叉索引
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)K [K YZd4% zF 103.cash receipt 现金收入
2epL!j)Wh -ydT%x 104.cash disbursement 现金支出
V3S`8VI xo}hu%XL 105.bank statement 银行对账单
QGa"HG5NF S!uyplYKF 106.bank reconciliation 银行存款余额调节表
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资产负债表日
asb")NfIm mi+I)b= 108.net realizable value 可变现净值
fjf\/% 6 [IiJhVL 109.storeroom 仓库
6N^FJCs V*)gJg 110.sale invoice 销售发票
&j$k58mX .nnAI@7E 111.price list 价目表
aO{k-44y =619+[fK 112.positive confirmation request 积极式询证函
MZ.Jkf( 7_LE2jpC,5 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
:(Gg]Z9^8 *l}q,9iQ- 115.receiving report 验收报告
+aMPwTF:3 p ^Ruf?> 116.gross margin 毛利
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_.hH@ 117.manufacturing overhead 制造费用
SI\zW[IL N?aU<-Tn 118.material requisition 领料单
3>Yec6Hs )7f:hg 119.inventory-taking 存货盘点
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Tg[+K+ b 8ARpjYZP 121.stock certificate 股票
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\ /o`CV{O ^z_~e@U 124.addressee of the audit report 审计报告的收件人
z7 }@8F nlKWZYv 125.unqualified opinion 无保留意见
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bHZ <~]s+"oVc 126.qualified opinion 保留意见
3*ZE`` mwBOhEefNJ 127.disclaimer of opinion 无法表示意见
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^Y$6- 128.adverse opinion 否定意见
3ILEc:<0J mZm wCS8 查看《
注会考试《审计》中的128个英文单词(一) 》
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