61.assessed level of material misstatement risk 重大错报风险的评估水平
X=-= z5 XdDQ$'*X 62.simall business 小规模企业
Zs/-/C| N[O .p]8 63.accounting system
会计系统
|)To 0Z ~SBW`=aP} 64.test of control 控制测试
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;s 9~j"6wS 65.walk-through test 穿行测试
~rO&Y{aG# KB~1]cYMp 66.communication 沟通
< w}i xib}E[-l# 67.flow chart 流程图
!]s=9(O !NNPg?Y 68.reperformance of internal control 重新执行
)G/=3;! S+KKGi_e 69.audit evidence
审计证据
?MSZO]Q4+ d(t)8k$ 70.substantive procedures 实质性程序
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71.assertions 认定
p&Nav,9x f5bX,e)! 72.esistence 存在
qU6!vgM& P\WHM( 73.occurrence 发生
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l _5n2'\] H` 74.completeness 完整性
)?&mCI* V9<E`C 75.rights and obligations 权利和义务
Z\C"/j<y 0P$19TN 76.valuation and allocation 计价和分摊
*{5}m(5F 0e"KdsA:<U 77.cutoff 截止
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'p[6K'Uq5 78.accuracy 准确性
n5xG4.#G 6flO;d/v 79.classification 分类
/oe0 IuPDr % 80.inspection 检查
H4v%$R;K Vt zSM%= 81.supervision of counting 监盘
9VaSCB +>ituJ 82.observation 观察
4V@0L tZ=|1lM 83.confirmation 函证
YVRE9 >/.jB/q 84.computation 计算
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kV)H E.$//P n|1 85.analytical procedures 分析程序
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B"1 86.vouch 核对
`$ bQ8$+Ci )r A\+XT7 87.trace 追查
T06w`'aL ocW`sE?EED 88.audit sampling 审计抽样
+A,cdi9z 0_y&9Te 89.error 误差
) tV]h#4 ZQz;EV! 90.expected error 预期误差
<C"}OW8 )CL/%I,^ 91.population 总体
Dh{P23} ?\Y7]_]/ 92.sampling risk 抽样风险
<9=RLENmY" $\4O r 93.non- sampling risk 非抽样风险
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+p Z+J~moW ` 94.sampling unit 抽样单位
3joMtRB>; QIN# \ 95.statistical sampling 统计抽样
jAt65a =8r,-3lC; 96.tolerable error 可容忍误差
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I8u 2(D&jL 97.the risk of under reliance 信赖不足风险
71&`6# gJOswN;([ 98.the risk of over reliance 信赖过度风险
I$i1o#H i3Nt?FSN 99.the risk of incorrect rejection 误拒风险
dnPr2oI?I wAb_fU&* 100. the risk of incorrect acceptance 误受风险
C$c.(5/O DUm/0q& 101.working trial balance 试算平衡表
1^;&?E ;rF:$37^ 102.index and cross-referencing 索引和交叉索引
e8]mdU{) ER$~kFE2yP 103.cash receipt 现金收入
1 gRR ~ YZi"u 104.cash disbursement 现金支出
|4Q><6"G >yqL 105.bank statement 银行对账单
/ dn]`Ge) 9>@"W- 106.bank reconciliation 银行存款余额调节表
Sag\wKV8 s3T 6"%S` 107.balance sheet date
资产负债表日
p7O4CP>9[ :TWHmxch 108.net realizable value 可变现净值
GHWpL\A{8` q%^gG03. 109.storeroom 仓库
XlNB9\"5 z<P#djx 110.sale invoice 销售发票
Y!s/uvRI &jPsdv h 111.price list 价目表
d{GXFT;0 g(;ejKSR 112.positive confirmation request 积极式询证函
IPE( 1Kebl 113.negative confirmation request 消极式询证函
%s)E}cGH 8@Km@o]? 114.purchase requisition 请购单
q+G1#5 +~/zCJ;F 115.receiving report 验收报告
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h;unbz Ox43(S0~ 117.manufacturing overhead 制造费用
,|c_l) en~(XE1 118.material requisition 领料单
->#7_W C"mb-n7s 119.inventory-taking 存货盘点
j+ys&pDczm I2l'y8)d 120.bond certificate 债券
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A7 V[#lFl). 121.stock certificate 股票
Mt:(w;Y n(+:l'#HJ 122.audit report 审计报告
ZtT`_G& E0PBdiD6hs 123.entity 被审计单位
^YZ#P0 y M;bQid@BG 124.addressee of the audit report 审计报告的收件人
`jkn*:m :4Vt 125.unqualified opinion 无保留意见
C!P6Z10+j 3IxT2@H) 126.qualified opinion 保留意见
tpctz~ . 'mM5l*{ 127.disclaimer of opinion 无法表示意见
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F7 128.adverse opinion 否定意见
M/qiA.C@W _Owz% 查看《
注会考试《审计》中的128个英文单词(一) 》
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