61.assessed level of material misstatement risk 重大错报风险的评估水平
cr;:5D%_ WIU]>_$. 62.simall business 小规模企业
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)X, 63.accounting system
会计系统
h: yJ H!*ypJ 64.test of control 控制测试
OROvy ]RAh['u| 65.walk-through test 穿行测试
_Q:z -si YPx+9^) 66.communication 沟通
he(K *zUK3&n~I 67.flow chart 流程图
+yI$4MY UvGxA[~2+ 68.reperformance of internal control 重新执行
CUJq [ yKhI& 69.audit evidence
审计证据
1j<uFhi> m 3UK`~ji 70.substantive procedures 实质性程序
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' NzAh3k 71.assertions 认定
n*"r!&Dg 2|x
!~e. 72.esistence 存在
^g4Gw6q6 .@fA_8 73.occurrence 发生
LEM%B??&5z g8cBb5(L 74.completeness 完整性
s,r|p@^ #czTX%+9(e 75.rights and obligations 权利和义务
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Xja_lp 76.valuation and allocation 计价和分摊
$B8Vg `+ 6=n|Ha 77.cutoff 截止
CNb(\] G_?U?:!AC 78.accuracy 准确性
qkKl;Z?Y: YyYZD{^ 79.classification 分类
(o*YGYC O*v&CHd3 80.inspection 检查
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G*p O:#YLmbCN 81.supervision of counting 监盘
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ah9UG 82.observation 观察
HL&HY)W1gf mt+i0PIfj 83.confirmation 函证
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,m6g 6!>p<p"Ns 84.computation 计算
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7LU^Xm8 85.analytical procedures 分析程序
"x R6~8 q83^?0WD 86.vouch 核对
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!&= 87.trace 追查
n
6pJ]Ce 1N(#4mE= 88.audit sampling 审计抽样
Ea
S[W?u} F(n<:TvlK 89.error 误差
Hrpz4E%\Aw p/
xlR[ 90.expected error 预期误差
0?$|F0U"J "LlQl3"= 91.population 总体
W6T4Zsg r QiRhp 92.sampling risk 抽样风险
RAl/p9\A+ t3<8n;'y: 93.non- sampling risk 非抽样风险
#1U> _|US`,kfc 94.sampling unit 抽样单位
qK7:[\T|?T %d];h 95.statistical sampling 统计抽样
N#Rb8&G)b h#Z["BG 96.tolerable error 可容忍误差
Q k}RcP MoN0w.V 97.the risk of under reliance 信赖不足风险
msgR"T3' p#jAEY p 98.the risk of over reliance 信赖过度风险
)Xg5=zn$ Mq<ob+ 99.the risk of incorrect rejection 误拒风险
ymxA<bICS8 U Buh'?j 100. the risk of incorrect acceptance 误受风险
5c3-?u! MrB#=3pT 101.working trial balance 试算平衡表
!DOyOTR&3 "\EX)u9ze 102.index and cross-referencing 索引和交叉索引
J@:Q( pk9Ics;y 103.cash receipt 现金收入
}P?e31@: [-*&ZYp 104.cash disbursement 现金支出
2|^@=.4\ ^O*-|ecA
105.bank statement 银行对账单
mq[=,,# y:98}gW`n 106.bank reconciliation 银行存款余额调节表
}},0#Ap JD#q6&| 107.balance sheet date
资产负债表日
%Zk6K!MY# .2c/V 108.net realizable value 可变现净值
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'3@ vcdVck@ 109.storeroom 仓库
9{OO'at? exJc[G&t( 110.sale invoice 销售发票
x7/Vf,N PolJo?HZ 111.price list 价目表
I;NW!"pU ,:PMS8pS 112.positive confirmation request 积极式询证函
|:5O|m ' |&8XmexLb 113.negative confirmation request 消极式询证函
':pDlUA nC p/.]Y* 114.purchase requisition 请购单
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aFV<Q nRc\!4 115.receiving report 验收报告
X3G593ts =F$?`q` 116.gross margin 毛利
xg/( F}So=Jz9h 117.manufacturing overhead 制造费用
:rU.5(, ;Va(l$zD 118.material requisition 领料单
pFY*Y>6ar ~'lT8 n_ 119.inventory-taking 存货盘点
qm!cv;}c1 jKmjZz8L]% 120.bond certificate 债券
GP c
B( FDD=I\Ic 121.stock certificate 股票
7JBs7LG |K1S(m<F 122.audit report 审计报告
4Y?2u 9SsVJ<9,R 123.entity 被审计单位
ISC>]` &Tt7VYJfIV 124.addressee of the audit report 审计报告的收件人
YCiG~y/~ cEu_p2(7!B 125.unqualified opinion 无保留意见
X1(ds*'Kv `15}jTi 126.qualified opinion 保留意见
3%'`^<-V >hNSEWMY` 127.disclaimer of opinion 无法表示意见
d]e36Dwk qI9j=4s. 128.adverse opinion 否定意见
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.H8 查看《
注会考试《审计》中的128个英文单词(一) 》
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