61.assessed level of material misstatement risk 重大错报风险的评估水平
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I5? )\TI^%s 62.simall business 小规模企业
#%i-{t+_> |+MV%QG; 63.accounting system
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\LS+.bp% [#R<Z+c 64.test of control 控制测试
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A !;`G 65.walk-through test 穿行测试
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gQM ~|~j01# 66.communication 沟通
[oQ&}3\XJ K9y!ZoB 67.flow chart 流程图
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r;3TG~ 68.reperformance of internal control 重新执行
h7S&tW GU J12ZdC'O 69.audit evidence
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sm>Hkci% ZSTpA,+6 70.substantive procedures 实质性程序
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oGLSk(T&I ,1YnWy* 72.esistence 存在
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~@ 73.occurrence 发生
F W # S.< h?:lO3)TL= 74.completeness 完整性
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| 75.rights and obligations 权利和义务
x6ig,N~AO o?J>mpC 76.valuation and allocation 计价和分摊
2Ax HhD. D n?P~% 77.cutoff 截止
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k_&o n8M/Y}mH 79.classification 分类
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"F.\O@ 80.inspection 检查
N+?kFob m GWT</=[$ 81.supervision of counting 监盘
/y,~? 9zkR)C 82.observation 观察
e6f!6a+% .O'gD.|^N 83.confirmation 函证
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m`Sl[6 By@<N [I@ 84.computation 计算
F^=|NlU&% gtHk1 9 85.analytical procedures 分析程序
5CkM0G` 2f]9I1{ 86.vouch 核对
4\?I4|{pC Z8=4cWI~; 87.trace 追查
(iK0T. VPf*>ph= 88.audit sampling 审计抽样
nYuZg6K `\&qk)ZP 89.error 误差
HPT9B?^ EYUr.#: 90.expected error 预期误差
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%( 91.population 总体
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MH@U2 92.sampling risk 抽样风险
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* 93.non- sampling risk 非抽样风险
r&\}E+ )4a&OlEI 94.sampling unit 抽样单位
m\4jiR_o 1H@GwQ|<= 95.statistical sampling 统计抽样
Ckvm3r\i2 >;QkV6i7 96.tolerable error 可容忍误差
u:N/aaU= {P(Z{9 u% 97.the risk of under reliance 信赖不足风险
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BhpC q01zN:|-1 98.the risk of over reliance 信赖过度风险
;=6++Oq @yB!? x 99.the risk of incorrect rejection 误拒风险
2u6N';jgZ yaA9*k 100. the risk of incorrect acceptance 误受风险
9\Mesf1$o `a2Oj@jP 101.working trial balance 试算平衡表
d <qbUk3; KI$?0O 102.index and cross-referencing 索引和交叉索引
L"tj DAV {:Z# 8dGe 103.cash receipt 现金收入
T_, LK7D [ WZ<d^L 104.cash disbursement 现金支出
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KXd mb?DnP,z 105.bank statement 银行对账单
4%p5X8|\ih Os8]iNvW\ 106.bank reconciliation 银行存款余额调节表
t_,iV9NrZ G+'MTC_ 107.balance sheet date
资产负债表日
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I*A gA!-F}x$ 108.net realizable value 可变现净值
0'|#Hi7@ PKfxL}:"8 109.storeroom 仓库
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'qYh 110.sale invoice 销售发票
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;0a 111.price list 价目表
ssi{(}H/Jv ss,t[`AV{ 112.positive confirmation request 积极式询证函
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J^# ?GD{}f33 113.negative confirmation request 消极式询证函
v>)[NAY9 9|Jmj @9 114.purchase requisition 请购单
>}O1lsjW:z Nf0b?jn- 115.receiving report 验收报告
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DD|%F 116.gross margin 毛利
KzeA+PI vo uQ.utl 117.manufacturing overhead 制造费用
lbT<HWzNH ILF"m; 118.material requisition 领料单
)Ah +5?hkQCX1^ 119.inventory-taking 存货盘点
k%:]PQjYT xYM/{[ 120.bond certificate 债券
`W?aq]4x5 >eAlz4 121.stock certificate 股票
-1S+fUkiK/ ID'@}69.S 122.audit report 审计报告
UH%?{>oRh -&))$h3o\ 123.entity 被审计单位
^bL.|vB )J~Qx-jG 124.addressee of the audit report 审计报告的收件人
}%$9nq3 StP6G ]x 125.unqualified opinion 无保留意见
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j`z 5[X^1 126.qualified opinion 保留意见
!&SUoa A+Y>1-=JO 127.disclaimer of opinion 无法表示意见
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)5B ;n7k_K#0z! 128.adverse opinion 否定意见
CL9p/PJ%e ,O3"r; 查看《
注会考试《审计》中的128个英文单词(一) 》
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