61.assessed level of material misstatement risk 重大错报风险的评估水平
dt^yEapjM e,|"9OK 62.simall business 小规模企业
X -6Se l'?/$?'e_Z 63.accounting system
会计系统
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ECV|mkk 64.test of control 控制测试
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M 65.walk-through test 穿行测试
(Q\QZu@ jHTaG%oh 66.communication 沟通
{Km|SG[-q v)4 kS 67.flow chart 流程图
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,HY z-sK. 68.reperformance of internal control 重新执行
%\%1EZQ% Q->'e-\E<" 69.audit evidence
审计证据
'xvV;bi q$~S?X5\ 70.substantive procedures 实质性程序
U/wY;7{)# pBh[F5 71.assertions 认定
Vr`UF0_3q hFyN|Dqhds 72.esistence 存在
U7bG(?k) \d]&}`'4{f 73.occurrence 发生
24>{T5E !\RR UH* 74.completeness 完整性
Cf2rRH mWta B>f 75.rights and obligations 权利和义务
N{L ]H_= ~+V]MT 76.valuation and allocation 计价和分摊
yV=hi?f-[V _Ev"/% 77.cutoff 截止
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Js'COO 78.accuracy 准确性
qeH#c=DQ JwxI8Pi*y 79.classification 分类
_OHz 6ag nU||Jg 80.inspection 检查
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b 81.supervision of counting 监盘
~u/Enl7\- wF$8#= 82.observation 观察
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xYa$&][ 83.confirmation 函证
d cYUw] g6;O)b 84.computation 计算
s[8<@I*u @_h/%>0 85.analytical procedures 分析程序
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86.vouch 核对
OKxPf]~4E &.K=,+0_R/ 87.trace 追查
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.n9D \[+ZKj: 88.audit sampling 审计抽样
w9H%u0V? 6TlkPM$~2 89.error 误差
;'p X1T /vwGSuk._ 90.expected error 预期误差
YmNBtGhT WVf;uob{ 91.population 总体
M I/9?B )TVyRY Z1 92.sampling risk 抽样风险
+.b~2K1 .'L@$]!G 93.non- sampling risk 非抽样风险
SN\;&(?G :X,1KR 94.sampling unit 抽样单位
&z&Jl#t-) D{PO!WzW 95.statistical sampling 统计抽样
CYes'lr cQS}pQyYN 96.tolerable error 可容忍误差
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a 97.the risk of under reliance 信赖不足风险
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7?Xfge%\ 98.the risk of over reliance 信赖过度风险
|JnJ=@-y )xT_RBR 99.the risk of incorrect rejection 误拒风险
%(,JBa:G oT_k"]~Q~2 100. the risk of incorrect acceptance 误受风险
rnEWTk7& | t3_E 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
H [R|U j""u:l^+x 103.cash receipt 现金收入
rP^2MH" li$(oA2 104.cash disbursement 现金支出
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|qGi! ft?J|AG 105.bank statement 银行对账单
Wd3/Y/MD '!b1~+PV 106.bank reconciliation 银行存款余额调节表
P0 hC4Sxf 6]CY[qEaR$ 107.balance sheet date
资产负债表日
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mQ=tKa f* p=]]y 108.net realizable value 可变现净值
*=UEx0_!q p/4GOU5g 109.storeroom 仓库
X3<<f`X 1`X{$mxw 110.sale invoice 销售发票
5 ,q uM" ) zz"DH 111.price list 价目表
-]A,SBs o3qBRT0[R 112.positive confirmation request 积极式询证函
q: ?6 nH/V2>Lm 113.negative confirmation request 消极式询证函
[Xg?sdQCI k`'^e/ 114.purchase requisition 请购单
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!].G=8 W7_X=>l 115.receiving report 验收报告
HT[<~c 4$@5PS#, 116.gross margin 毛利
3K_J"B*7 m!tB;:6 117.manufacturing overhead 制造费用
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kt9C _@ev(B 118.material requisition 领料单
diaLw QZYD;&iY& 119.inventory-taking 存货盘点
gY=nU,; p*8=($j4 120.bond certificate 债券
>E^sZmY[f- 5)AMl) 121.stock certificate 股票
k-*H=km \L<Hy)l 122.audit report 审计报告
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123.entity 被审计单位
'[I?G6 Cevl#c5p> 124.addressee of the audit report 审计报告的收件人
zw_Xh~4"b [K9l>O 125.unqualified opinion 无保留意见
`DUMTFcMX /hQTV!\u 126.qualified opinion 保留意见
sV%<U-X "fU=W|lY 127.disclaimer of opinion 无法表示意见
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, >g %}J[EV 128.adverse opinion 否定意见
:uSo2d C-V,3}=*2 查看《
注会考试《审计》中的128个英文单词(一) 》
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