61.assessed level of material misstatement risk 重大错报风险的评估水平
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; 62.simall business 小规模企业
x1h!_^(QfF [<t*&Kr+o 63.accounting system
会计系统
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64.test of control 控制测试
Pmb`05\ [<hiOB 65.walk-through test 穿行测试
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|HLh?AcX /~:ztv\$M" 67.flow chart 流程图
c9@* Y/gCtSF 68.reperformance of internal control 重新执行
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J1:N*BA @z.!Dby 69.audit evidence
审计证据
^.Q),{%Xo X+iULr.^`~ 70.substantive procedures 实质性程序
sr4K-|@ j#,O,\ 71.assertions 认定
6._):[_2 Bb)J8,LQ 72.esistence 存在
RA}PM?D/ (_2eiE71 73.occurrence 发生
$8)/4P?OL 0Sk{P>A 74.completeness 完整性
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|d$aISO` vs+N{ V 76.valuation and allocation 计价和分摊
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77.cutoff 截止
4(NI-|q0 {ib`mC^ 78.accuracy 准确性
!?96P|G 8}&cE#@ 79.classification 分类
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+W!: 80.inspection 检查
=S,^"D\Z: -Ac^#/[0 81.supervision of counting 监盘
.|K5b]na zI(Pti 82.observation 观察
8cHZBM7' "F^EfpcJ{9 83.confirmation 函证
J0`?g6aY D~<GVp5T 84.computation 计算
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S< 85.analytical procedures 分析程序
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Tb[GZ,/%; 86.vouch 核对
V}( "8L xucV$[f 87.trace 追查
],LOkAX }v:h EMO 88.audit sampling 审计抽样
uo0(W3Q * -`( :L[ 89.error 误差
-Bc.<pFqp <rkF2 -K, 90.expected error 预期误差
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Le5, ?h5Y^}8Qg 92.sampling risk 抽样风险
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GRNH!:e 93.non- sampling risk 非抽样风险
ji1A>jepF %V$^CWOy 94.sampling unit 抽样单位
"/q6E _*+M'3&= 95.statistical sampling 统计抽样
XjV7Ew^7 N.fIg 96.tolerable error 可容忍误差
5\pizD/17 V; ChrmE 97.the risk of under reliance 信赖不足风险
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h |i|O9^*% 98.the risk of over reliance 信赖过度风险
_C##U; e! WA<~M)rb 99.the risk of incorrect rejection 误拒风险
iaMZ37 f}fM%0/5 100. the risk of incorrect acceptance 误受风险
{5,CW \d6A<(!=v 101.working trial balance 试算平衡表
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79^ 102.index and cross-referencing 索引和交叉索引
=lzjMRX(? 8.vD]hO 103.cash receipt 现金收入
]`lTkh (LnKaf8 104.cash disbursement 现金支出
Y,+$vj:y8 1PWDK1GI8 105.bank statement 银行对账单
p}h)WjC ?&[`=ZVn 106.bank reconciliation 银行存款余额调节表
~; MRQE T3bBc 107.balance sheet date
资产负债表日
,i'>+Ix< /m%;wH|6% 108.net realizable value 可变现净值
z 6p.{M s01n[jQ 109.storeroom 仓库
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++ 110.sale invoice 销售发票
m~2PpO EayZ*e] 111.price list 价目表
se_1wCYz gg<lWeS/3 112.positive confirmation request 积极式询证函
.8k9yk $[H3O(B0* 113.negative confirmation request 消极式询证函
tY VmB:l y3d`$'7H> 114.purchase requisition 请购单
At"@`1n_u' "wdC/ 115.receiving report 验收报告
Qax=_[r SI-s:%O 116.gross margin 毛利
O}2;>eH &)1+WrU 117.manufacturing overhead 制造费用
g$uj<"^ V4_ZBeWA 118.material requisition 领料单
oB+drDp8U >]FRHJo_ 119.inventory-taking 存货盘点
2|m461 L,BuzU[1S 120.bond certificate 债券
:Oxrw5`= 4v Ug:'DM 121.stock certificate 股票
{ymD.vf=9+ ]5wc8Kh" 122.audit report 审计报告
l7\Bq+Q T$!.
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2>p>AvcK 124.addressee of the audit report 审计报告的收件人
ZPRkk?M}. L2+~I<|> 125.unqualified opinion 无保留意见
yoQ}m/Cj Ubv<3syR' 126.qualified opinion 保留意见
n{aD4& <8~bb-U$ 127.disclaimer of opinion 无法表示意见
\s<L2uRj F8KSB"!NR 128.adverse opinion 否定意见
5*C#~gd&F #R}sGT 查看《
注会考试《审计》中的128个英文单词(一) 》
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