61.assessed level of material misstatement risk 重大错报风险的评估水平
IDdu2HNu [8vqw(2Tm( 62.simall business 小规模企业
pp2 Jy{\d *z]P|_:&G 63.accounting system
会计系统
Wxgs66 Jg$ NYs.xZ 64.test of control 控制测试
D0Ls~qr G]dHYxG 65.walk-through test 穿行测试
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C3i pP%+@; 66.communication 沟通
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nN>Uh T Z/:W.*u 68.reperformance of internal control 重新执行
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审计证据
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XQf [=:4^S|M 70.substantive procedures 实质性程序
VeH%E.: >b~Q%{1 71.assertions 认定
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l;Y7l 72.esistence 存在
RK_z!%(P slLTZ] 73.occurrence 发生
1uzK(j8w @JOsG-VW~ 74.completeness 完整性
$U2Jq@G* [P]M)vJ** 75.rights and obligations 权利和义务
k"cKxzB TLg 9`UA 76.valuation and allocation 计价和分摊
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;Aj|)N [3qJUJM 77.cutoff 截止
i6i;{\tc R5 EC/@ 78.accuracy 准确性
.:(gg [Uj,, y.wB 79.classification 分类
V3axwg_ o+\?E.%%g 80.inspection 检查
7j"B-k# K%SfTA1TCB 81.supervision of counting 监盘
k;.<DN - @KT# 82.observation 观察
ke'OT>8 rNgAzH 83.confirmation 函证
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eWstw7 /#}%c' 84.computation 计算
@d|]BqQ4jh `2'*E\ 85.analytical procedures 分析程序
:k~ p=ko P[e#j 86.vouch 核对
XLm@, A[ wh^I|D?" 87.trace 追查
=J )(=, x/ P\qI 88.audit sampling 审计抽样
@!(V0 - :5:_Dr< 89.error 误差
zf^@f%R x6|QTO 90.expected error 预期误差
=I+5sCF{g CS"p3$7, 91.population 总体
1EHNg<J( uJ,I6P~9 92.sampling risk 抽样风险
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HGW;] 8xl mPi{: 94.sampling unit 抽样单位
QSOJHRl=C 2f9%HX(5 95.statistical sampling 统计抽样
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o5NrDDH 96.tolerable error 可容忍误差
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/v vpk~,D07yR 97.the risk of under reliance 信赖不足风险
Uq2 Qh@B [_p&,$z8[ 98.the risk of over reliance 信赖过度风险
$7\hszjZ Oi n:5K)4- 99.the risk of incorrect rejection 误拒风险
*Rj*%S ~|e H8@o 100. the risk of incorrect acceptance 误受风险
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xNRE$j 101.working trial balance 试算平衡表
u8[jD^ f/=H#'+8 102.index and cross-referencing 索引和交叉索引
&E!-~'|z nZUBblRJ) 103.cash receipt 现金收入
{7FD-Q[tS PPNZ(j 104.cash disbursement 现金支出
[0n&?<< 6z+*H7Qz 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
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#'x_ 107.balance sheet date
资产负债表日
p"J\+R {7o|*M 108.net realizable value 可变现净值
dp>Lh TLc TM$`J 109.storeroom 仓库
oJEjg>%n ,vUMy&AV 110.sale invoice 销售发票
1He'\/# ZD]5"oHY 111.price list 价目表
1)=sbFtS `]g}M, 112.positive confirmation request 积极式询证函
_{'HY+M YQ<O.E 113.negative confirmation request 消极式询证函
YPsuG -is v\ Xk6k 114.purchase requisition 请购单
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}pgh 2qUC@d<K 115.receiving report 验收报告
K)t+lJ _zj}i1!E" 116.gross margin 毛利
fj]) tr\}lfK% 117.manufacturing overhead 制造费用
vc(6lN9> -|xyj2M 118.material requisition 领料单
t5pf4M7 ySwvjP7f 119.inventory-taking 存货盘点
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SDuByoi 120.bond certificate 债券
? k*s!YCZ ``mW\=fe 121.stock certificate 股票
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8 bI~(<-S~K 122.audit report 审计报告
ByPzA\;e ryp@<}A]!d 123.entity 被审计单位
nr<&j#!L j*jO809%^ 124.addressee of the audit report 审计报告的收件人
hE>i~:~R 2@S{e$YK` 125.unqualified opinion 无保留意见
?Y#0Je Jm8#M z 126.qualified opinion 保留意见
_S;L|1>S wA<#E6^vG 127.disclaimer of opinion 无法表示意见
lvz&7Z b 0SBiMTm 128.adverse opinion 否定意见
bqAv)2 +LM/< l 查看《
注会考试《审计》中的128个英文单词(一) 》
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