61.assessed level of material misstatement risk 重大错报风险的评估水平
L@Z
&v'A o^?{j*)g 62.simall business 小规模企业
YiTp-@$} _iu|*h1y 63.accounting system
会计系统
*eP4dGe& CnH
R&` 64.test of control 控制测试
>I?Mi{'a q UnFEg 65.walk-through test 穿行测试
4m*(D5Y=| v~\ 45eEA 66.communication 沟通
(UZ*36@PJx o0'av+e7 67.flow chart 流程图
k)p y\ r!^\Q7 68.reperformance of internal control 重新执行
b-?o?}* F4x7;?W{* 69.audit evidence
审计证据
=T)2wcXBB fn OkH 70.substantive procedures 实质性程序
0UJ`<Bfd ~ ""MeaM8[ 71.assertions 认定
!5j3gr~ \z9?rvT: 72.esistence 存在
shT[|@"
C kZ9<j+. 73.occurrence 发生
s8[9YfuW p2vBj. *J 74.completeness 完整性
k~f+L O %g&,]=W\N 75.rights and obligations 权利和义务
V|\A? \`&pk-uW 76.valuation and allocation 计价和分摊
es[5B* 5 aT#{t{gkA 77.cutoff 截止
2g6_qsqi =h::VB}Lv 78.accuracy 准确性
0>
=)
~8t}*oV 79.classification 分类
yZp:hs# RYl3txw 80.inspection 检查
AvE^
F1 "g%:#'5 81.supervision of counting 监盘
4~A#^5J $|(|Qzi% 82.observation 观察
3
:joSQa sBtG}Mo) 83.confirmation 函证
F/*fQAa" :{:?D\%6 84.computation 计算
CQ.4,S}6' ~f10ZB_k>' 85.analytical procedures 分析程序
+?Jk@lE< x}<G!*3 86.vouch 核对
`A'I/Hf5 >zg8xA1zL 87.trace 追查
ZBR^[OXO CY3 \:D0I 88.audit sampling 审计抽样
mK40 f HwW[M[qA 89.error 误差
IHbo w0' fsJTwSI[" 90.expected error 预期误差
ZqbM%(=z(` 2${,%8"0s 91.population 总体
EO/cW<uV' 9U9c"'g 92.sampling risk 抽样风险
"gN* J)!x o\ow{gh9 93.non- sampling risk 非抽样风险
B:- KZuO KPjqw{gR_R 94.sampling unit 抽样单位
tw4am.o1] 3
9T&c85 95.statistical sampling 统计抽样
Wytvs*\` .l( r8qY# 96.tolerable error 可容忍误差
9[p}.9/ *K jVPs 97.the risk of under reliance 信赖不足风险
]u4>;sa ?
X_0Iy}1 98.the risk of over reliance 信赖过度风险
}8V;s-1 oyN+pFVB:$ 99.the risk of incorrect rejection 误拒风险
/i
k)4]> NkA6Cp[Q,1 100. the risk of incorrect acceptance 误受风险
Gp ^ owr L\:YbS~] 101.working trial balance 试算平衡表
Og$eQS 1x\W521 102.index and cross-referencing 索引和交叉索引
;%rs{XO9 Ife,h
s 103.cash receipt 现金收入
QVSsi
j c;21i;&,9 104.cash disbursement 现金支出
+A'q#~yILa |P
. = 105.bank statement 银行对账单
t|#NMRz D)*_{
106.bank reconciliation 银行存款余额调节表
h2/dhp 9Nag%o{*S> 107.balance sheet date
资产负债表日
U|
41u4)D nXM9Px! 108.net realizable value 可变现净值
]O[+c*|w 9!O+Ryy?\ 109.storeroom 仓库
do=x9k@Q 'TK$ndy;7} 110.sale invoice 销售发票
t7*G91Hoq& 0i`v:Lq% 111.price list 价目表
6"7:44O;G 5&n988gC8 112.positive confirmation request 积极式询证函
AF*ni~ ,NaV
["9$ 113.negative confirmation request 消极式询证函
h=v[i!U-eY Sr ztTfY 114.purchase requisition 请购单
x;ERRK }"&n[/8~ 115.receiving report 验收报告
/\ ,_P |i}+
t 116.gross margin 毛利
>tmnj/=& P;L)
1 g 117.manufacturing overhead 制造费用
d739UhKC VGTeuu5i 118.material requisition 领料单
t3
uB lnS\5J 119.inventory-taking 存货盘点
k Z+ q rnMG0 120.bond certificate 债券
`r~`N`o5A _q$0lqq~u 121.stock certificate 股票
uS:
A4tN u
n?j 122.audit report 审计报告
mc0sdb,c$ KD,^*FkkL 123.entity 被审计单位
H7z>S G0 jpYw#]Q 124.addressee of the audit report 审计报告的收件人
Jo7fxWO_g ny!lja5[ 125.unqualified opinion 无保留意见
c ,h.`~{ 7~!I2DV_ 126.qualified opinion 保留意见
K)Df}fVOc {~j /XB 127.disclaimer of opinion 无法表示意见
Xmf %Lh-aP{[e 128.adverse opinion 否定意见
]/aRc=Gn h"VpQhi
查看《
注会考试《审计》中的128个英文单词(一) 》
T =eT^?v