61.assessed level of material misstatement risk 重大错报风险的评估水平
t
K;xW /B t!xSI 62.simall business 小规模企业
~u&gU1} UOb`@# 63.accounting system
会计系统
SnG(/1C8 PA'&]piPl: 64.test of control 控制测试
x'g4DYl DKf(igw 65.walk-through test 穿行测试
ht>%O7 VpJKH\)Rt( 66.communication 沟通
wQG?)aaM 3YMqp~4 67.flow chart 流程图
i D 9 */ Z[Tou 68.reperformance of internal control 重新执行
0B(s+#s - VJx)g 69.audit evidence
审计证据
e*Wk;D& UN'n~d@~ 70.substantive procedures 实质性程序
OKh0m_ )7 P4@`C{F5m 71.assertions 认定
?9t4>xKn U;W9`JT<.f 72.esistence 存在
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FWN._R n~UI47 73.occurrence 发生
Gko"iO# t#"0^$l= 74.completeness 完整性
0!,uo\` ~Ykn|$_"I 75.rights and obligations 权利和义务
P<IDb%W ~vA{I%z5~ 76.valuation and allocation 计价和分摊
fHd[8{;P: d3:GmB . 77.cutoff 截止
9)7$U QY X.>=&~[ 78.accuracy 准确性
|RL#BKC` b*Y Wd3 79.classification 分类
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U\|ZCH\] xnMcxys~ 80.inspection 检查
4|K\pCw _Z(t**Zh6y 81.supervision of counting 监盘
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h4G;qdU 82.observation 观察
&IN%2c wj6u,+ 83.confirmation 函证
u{DEOhtI4 s$Vv 84.computation 计算
]qqgEZ1!Y ?=9'?K/~a 85.analytical procedures 分析程序
%g@?.YxjT kQmkS^R 86.vouch 核对
e ymv/ d#E&,^@M 87.trace 追查
#DgHF*GG+> nsI+04[F 88.audit sampling 审计抽样
\'Ae,q|w T[$-])iK 89.error 误差
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d5# @[lMh9` 90.expected error 预期误差
[uU!\xe I4"p]>Y" 91.population 总体
3tZIL e4` L8 92.sampling risk 抽样风险
b;b,t0wS GCJ[x n(_ 93.non- sampling risk 非抽样风险
;(?tlFc /:F^*] 94.sampling unit 抽样单位
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ol"|?*3q 95.statistical sampling 统计抽样
J[<Zy^"Y; w*6b%h%ww 96.tolerable error 可容忍误差
14 & KE3` jM\{*!7b 97.the risk of under reliance 信赖不足风险
aB6xRn9 ULAr! 98.the risk of over reliance 信赖过度风险
;v.[aq yIL=jzm`7 99.the risk of incorrect rejection 误拒风险
d[_26. JVuju$k 100. the risk of incorrect acceptance 误受风险
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"_c-= 101.working trial balance 试算平衡表
E@ :9|5 ."+lij=56 102.index and cross-referencing 索引和交叉索引
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n~e e>z"{ u(F0 103.cash receipt 现金收入
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n- 2X?<_Z Q7uJ9Y{X 105.bank statement 银行对账单
JjS+'A$A5 .j:,WF<"l5 106.bank reconciliation 银行存款余额调节表
q2X::Yqk 6=;:[ 107.balance sheet date
资产负债表日
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(KCiM=E$ 108.net realizable value 可变现净值
Qx4)'n vntJe^IaFd 109.storeroom 仓库
{J==y;dK kxhsDD$@p 110.sale invoice 销售发票
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;Hb7p3N (%fQhQ 111.price list 价目表
Y2DL%'K^ 6o^>q&e}% 112.positive confirmation request 积极式询证函
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Rv&"h_"t ceG\Q2 114.purchase requisition 请购单
DDr\Kv)k( Be|! S_Y P 115.receiving report 验收报告
<'4Wne.z! @l CG)Ix< 116.gross margin 毛利
Y_Gd_+oJ /f[Ek5/-0 117.manufacturing overhead 制造费用
st)is4 h q7f"` 118.material requisition 领料单
DKS1Sm6d0 "0!h-bQN 119.inventory-taking 存货盘点
U(f@zGV $L^%*DkM 120.bond certificate 债券
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sLA.bp.O 121.stock certificate 股票
sg,\!' MZ"V\6T] 122.audit report 审计报告
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aA4RC0' 123.entity 被审计单位
*B3f ry 0hoMf=bb$ 124.addressee of the audit report 审计报告的收件人
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IOnZ.WK 125.unqualified opinion 无保留意见
l?)>"^ K.yc[z)un 126.qualified opinion 保留意见
_9=87u0 (LK@w9)i; 127.disclaimer of opinion 无法表示意见
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Z 6{5T^^x?< 128.adverse opinion 否定意见
cgG*7E QqF<HCO 查看《
注会考试《审计》中的128个英文单词(一) 》
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