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
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U0k: hoI?,[@F 63.accounting system
会计系统
43pQFDWa Z~{0XG\Y 64.test of control 控制测试
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65.walk-through test 穿行测试
vCT5do"C& LZm6\x 66.communication 沟通
y0qrl4S)v W R@=[G#TJ 67.flow chart 流程图
_ngyai1 knX0b$$ 68.reperformance of internal control 重新执行
T;jp2 # 3DnlXH(h1 69.audit evidence
审计证据
XnrOC|P$ ~H/|J^ J 70.substantive procedures 实质性程序
J@Eqqyf" an^"_#8DA@ 71.assertions 认定
i rMZLc6 jr{C/B} 72.esistence 存在
WyVFhAuU :G9+-z{Y& 73.occurrence 发生
2<wuzP| H];|<G 74.completeness 完整性
1"3|6&= qd"1KzQWO 75.rights and obligations 权利和义务
;>_\oZGj_ GwxxW 76.valuation and allocation 计价和分摊
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cr 77.cutoff 截止
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xaSvjc\ {]<l|qK 79.classification 分类
IRNL(9H pDb5t> 80.inspection 检查
02:] L ^} Z:I 81.supervision of counting 监盘
Sj;B1& %"PG/avo 82.observation 观察
Htn=h~U`z |t*(]U2O0 83.confirmation 函证
*JE%bQ2Q yjUZ40Dq 84.computation 计算
cjt<&b* /e :V44 85.analytical procedures 分析程序
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39 s 86.vouch 核对
/%9D$\ 6s\niro2 87.trace 追查
\$YKw0K "OF4#a17 88.audit sampling 审计抽样
)&]gX Aifc0P-H 89.error 误差
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k7W]{L P:h;" 90.expected error 预期误差
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t!QuM_i3 @5N^^B 92.sampling risk 抽样风险
cHOtMPyQ <+ UEM~) 93.non- sampling risk 非抽样风险
Z"PPXv-<jY k`JP 94.sampling unit 抽样单位
>nV~5f+ lo*OmAF 95.statistical sampling 统计抽样
V(_OyxeC{2 |D+"+w/ 96.tolerable error 可容忍误差
H"czF tJ[yx_mf 97.the risk of under reliance 信赖不足风险
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D ]Q,~Y&' j#QJ5(# 99.the risk of incorrect rejection 误拒风险
|N_tVE 2g5i3C.q$ 100. the risk of incorrect acceptance 误受风险
n%zW6} {Q],rv|; 101.working trial balance 试算平衡表
_+PiaJ&' Oxs O 102.index and cross-referencing 索引和交叉索引
ITJ{]7N -F=?M+9[ 103.cash receipt 现金收入
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{ aX`"V/ 104.cash disbursement 现金支出
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,Cvnp6Lv i!g}PbC[ 105.bank statement 银行对账单
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hj 106.bank reconciliation 银行存款余额调节表
' i5 VU4?K ;6S,|rC] 107.balance sheet date
资产负债表日
a (AKVk\ -!MrG68 108.net realizable value 可变现净值
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kyT{[e+6 110.sale invoice 销售发票
p F kA, iUSP+iC, 111.price list 价目表
TNe,'S,% p}q27<O*/ 112.positive confirmation request 积极式询证函
|^fubQs;2 8B#;ffkmN 113.negative confirmation request 消极式询证函
xz2U?)m;x ^b|Z<oF 114.purchase requisition 请购单
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PWeCk2 xH {UqS q 116.gross margin 毛利
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TB 117.manufacturing overhead 制造费用
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k=;>*:D% >,c$e' h 119.inventory-taking 存货盘点
;R[ xo! 3#GZ6:rVJ 120.bond certificate 债券
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jN!nv] MJ5Ymt a 121.stock certificate 股票
eC%uu +c)"p4m 122.audit report 审计报告
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$+(Df|) $ti*I;)h4 124.addressee of the audit report 审计报告的收件人
$cl[Qcw "FuOWI{in 125.unqualified opinion 无保留意见
J%VcvBaJm D5]AL5=Xt2 126.qualified opinion 保留意见
Y~I$goT 5zk<s`h 127.disclaimer of opinion 无法表示意见
ed3d 6/%HR pypW 128.adverse opinion 否定意见
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注会考试《审计》中的128个英文单词(一) 》
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