61.assessed level of material misstatement risk 重大错报风险的评估水平
a)+;<GZ~ Fu*~{n 62.simall business 小规模企业
.kl _F7 DA5kox&cU 63.accounting system
会计系统
j
XBAo ?I6us X9$ 64.test of control 控制测试
8\+Q*7~@i +Mb;;hb 65.walk-through test 穿行测试
E1U~ew I
pX>G]"-C 66.communication 沟通
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4NT 67.flow chart 流程图
_E[zYSo` wt;7+ 68.reperformance of internal control 重新执行
'n7)()"2 K5O#BBX= 69.audit evidence
审计证据
Q3t9J"=1g <+1d'VQ2 70.substantive procedures 实质性程序
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n~FHt 71.assertions 认定
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\.qzi 72.esistence 存在
]ov>VF,< Gz]p2KBg 73.occurrence 发生
XwKB+Yj0 SH"e x,= 74.completeness 完整性
5",@!1ju " "GeO%J8 75.rights and obligations 权利和义务
Voi`OCut RR u1/nam 76.valuation and allocation 计价和分摊
2|xNT9RW j Y>BU& 77.cutoff 截止
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LSur ,O[HX?> 78.accuracy 准确性
vJ__jO"Sq 1m*fkM# 79.classification 分类
Cv@ZzILyoK K,7IBv,B[ 80.inspection 检查
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ez@j 81.supervision of counting 监盘
(Kl96G<Wej nE!h&}( 82.observation 观察
+I$ k_ l$ABOtM@ 83.confirmation 函证
0v%ZKvSID fVlTsc|e 84.computation 计算
Ax*=kZmH| a?4'',~ 85.analytical procedures 分析程序
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86.vouch 核对
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#9dVUS 87.trace 追查
"0JG96&\ FOB9J.w4 88.audit sampling 审计抽样
6I0G.N & 5!.!Z3 89.error 误差
#7!P3j Nf.6:= 90.expected error 预期误差
:x*|?zII 3<ikMUq& 91.population 总体
ys+ AY^/ '+6H= Qn 92.sampling risk 抽样风险
}P8@\2@=T `N8?F3> 93.non- sampling risk 非抽样风险
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[n{M p<5ED\;N; 94.sampling unit 抽样单位
biTET|U`$ !a"RHg:HO 95.statistical sampling 统计抽样
'~2S BX?J zmV5k 96.tolerable error 可容忍误差
\`:X37n)0q F9DY\EI 97.the risk of under reliance 信赖不足风险
9>y6zFTV NdpcfZq 98.the risk of over reliance 信赖过度风险
qJY'"_Q{ Lq#>N_72W0 99.the risk of incorrect rejection 误拒风险
3z^l `~zY!sK 100. the risk of incorrect acceptance 误受风险
so~vnSQ!x ';g]!XsY) 101.working trial balance 试算平衡表
g. V6:>, m_{?py@tZ 102.index and cross-referencing 索引和交叉索引
8Vcg30_+ %nU8 Ca 103.cash receipt 现金收入
*XRAM. ( Z-~Eh 104.cash disbursement 现金支出
de.!~%D p~ `f.q$' 105.bank statement 银行对账单
eK%~`Y C_>dJYM 106.bank reconciliation 银行存款余额调节表
+b<q4W ghXh nxG 107.balance sheet date
资产负债表日
y/!h.[ FX+;azE7 108.net realizable value 可变现净值
<k2Qcicy crV2T 109.storeroom 仓库
x1\a_Kt y:TLGQ0
110.sale invoice 销售发票
/RLeD Q+d9D1b 111.price list 价目表
`^t0379e =c{/ Z 112.positive confirmation request 积极式询证函
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k1&hyH 113.negative confirmation request 消极式询证函
; Drt4fOxX ?n$;l-m[ 114.purchase requisition 请购单
.}QR~IR' 9UD~$_<\ 115.receiving report 验收报告
tvH{[e$ ~HbZRDcJc 116.gross margin 毛利
q$[x*!~ &"v h=Z- 117.manufacturing overhead 制造费用
(+'*_
^j1?L B 118.material requisition 领料单
7<W7pXDp Z4U8~i 119.inventory-taking 存货盘点
N
O|&nqq,> ?:bW@x 120.bond certificate 债券
Z-(V fp4 a8K"Z-LlQ 121.stock certificate 股票
a=LjFpv/] T7E9l 122.audit report 审计报告
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sWp]Zy 123.entity 被审计单位
\hSOJ,{)U $j(2M?.># 124.addressee of the audit report 审计报告的收件人
> <WR]`G a%2r]:?^? 125.unqualified opinion 无保留意见
bqmOfGM 0m?v@K' l 126.qualified opinion 保留意见
}a= &o6= S?.2V@Ic 127.disclaimer of opinion 无法表示意见
(dO, +~ _aOisN{ 128.adverse opinion 否定意见
}5#<`8 ^hOnLy2 查看《
注会考试《审计》中的128个英文单词(一) 》
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