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
o=5uM 0L-g'^nn 63.accounting system
会计系统
VZl0)YLK '4S@:.D` 64.test of control 控制测试
Vc<n6 bpCe&*\6K 65.walk-through test 穿行测试
&cejy>K 0|k[Wha# 66.communication 沟通
"TCbO`mg %}MM+1eu 67.flow chart 流程图
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T; (8/xSOZ[ 68.reperformance of internal control 重新执行
m$j;FKz+| M& L0n%,y5 69.audit evidence
审计证据
`{[C4]Ew/ rkXSygb 70.substantive procedures 实质性程序
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71.assertions 认定
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@lk?dc 5,fzB~$TX( 72.esistence 存在
`2+52q<FO JB}h}nb 73.occurrence 发生
~UFsi VpL wYM{x!D 74.completeness 完整性
Hc3/`.nt {[# 75.rights and obligations 权利和义务
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O['7 !I$RE?7eY 76.valuation and allocation 计价和分摊
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wm~a T!$HVHh&,} 77.cutoff 截止
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78.accuracy 准确性
lsf?R'1 Z k_&Kw| 79.classification 分类
a2n#T,kq& 2sq<"TlQXI 80.inspection 检查
M6n.uho/ ~0:c{v;4 81.supervision of counting 监盘
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A}O9e 53xq% 83.confirmation 函证
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( 84.computation 计算
eGg#=l= ;# 85.analytical procedures 分析程序
=25"qJr n`1i k'x? 86.vouch 核对
CdjGYS ' JVvL 87.trace 追查
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J,1{o s4*,ocyBP 88.audit sampling 审计抽样
}2"k:-g |&.)_+w 89.error 误差
~{{:-XkVB Qmn5-yiw1d 90.expected error 预期误差
2q bpjm \Ld7fP 91.population 总体
L"0L_G z9ZAY!Zhq] 92.sampling risk 抽样风险
.`9KB3 v'=APl+_ 93.non- sampling risk 非抽样风险
73X]|fy otx7J\4 94.sampling unit 抽样单位
,GlK_-6> Dc2eY. 95.statistical sampling 统计抽样
J %t1T]y~ ycN_< 96.tolerable error 可容忍误差
i)ctrdP- H'.d'OE:I 97.the risk of under reliance 信赖不足风险
!ywc). ]e -1:asM7 98.the risk of over reliance 信赖过度风险
'}=M~ W*2SlS7 99.the risk of incorrect rejection 误拒风险
Y|L57F &}ow-u9c3 100. the risk of incorrect acceptance 误受风险
Nx"?'-3Hm Fk\xq`3'c 101.working trial balance 试算平衡表
}Z|a?J@CZm ~[{| s') 102.index and cross-referencing 索引和交叉索引
j!l(ReGb l)Hu.1~ 103.cash receipt 现金收入
w,&RHQB TBzM~y 104.cash disbursement 现金支出
h?b{{ E4Sp^, 105.bank statement 银行对账单
f]EHDcC3X K(?7E6\vO 106.bank reconciliation 银行存款余额调节表
Tr8+E;; |[ge,MO: 107.balance sheet date
资产负债表日
Ok@5`?08 8`D_"3j3g\ 108.net realizable value 可变现净值
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109.storeroom 仓库
rr*IIG&.5 lyyi?/W% 110.sale invoice 销售发票
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q&vr;fB2 ;tHF$1!J 112.positive confirmation request 积极式询证函
T|u)5ww% 1@am'#< 113.negative confirmation request 消极式询证函
p(v.sP4w (efH>oY[ 114.purchase requisition 请购单
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d oyUf/Sl 115.receiving report 验收报告
)3 ;S;b 9]Y@eRI< 116.gross margin 毛利
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117.manufacturing overhead 制造费用
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118.material requisition 领料单
qwN-VCj u~K4fP 119.inventory-taking 存货盘点
9N9;EY-U hgm`6TQ 120.bond certificate 债券
hE>Mo$Q( GSk;~^l 121.stock certificate 股票
O%)w!0 MQhL>oQ 122.audit report 审计报告
#q%&,;4 =ahD'*R^A 123.entity 被审计单位
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yIn>]{ Pd>hd0!.% 124.addressee of the audit report 审计报告的收件人
>]Y`-*vw& =|H/[",gg 125.unqualified opinion 无保留意见
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CsQ 126.qualified opinion 保留意见
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W^u5h 127.disclaimer of opinion 无法表示意见
CYz]tv}g: ^!=+$@< 128.adverse opinion 否定意见
9Czc$fSSt D{c`H}/` 查看《
注会考试《审计》中的128个英文单词(一) 》
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