61.assessed level of material misstatement risk 重大错报风险的评估水平
MD[;Ha r|Q/:UV?w 62.simall business 小规模企业
}KR"0G[f G/yYIs 63.accounting system
会计系统
HD>UTX`&mc SX[ 64.test of control 控制测试
yG,uD!N]| N) 65.walk-through test 穿行测试
:rEZR ` #:tC^7qk 66.communication 沟通
k;l^y%tzp &L r~x#Wx 67.flow chart 流程图
yMJ(Sf {Hzj(c~S? 68.reperformance of internal control 重新执行
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`036 69.audit evidence
审计证据
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G@scz!Nt 70.substantive procedures 实质性程序
Jj~|2Zt W 'R^GIHs 71.assertions 认定
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i\n 72.esistence 存在
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6<Lk 2Wr^#PY60 73.occurrence 发生
RhkTN'vO 8+8L'Yv; 74.completeness 完整性
zEi\#Zg$ x pBQ(6Y 75.rights and obligations 权利和义务
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v5y ;3+_aoY 76.valuation and allocation 计价和分摊
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v 77.cutoff 截止
_,3%)sn-) 3e)$ <e 78.accuracy 准确性
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6x4t 79.classification 分类
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#7uNH2 J>1%*Tz 80.inspection 检查
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#R 81.supervision of counting 监盘
+NVXFjPC -Sa-eWP 82.observation 观察
ywA7hm hP$5>G(3 83.confirmation 函证
x|)pZa cJzkA^T9 84.computation 计算
D/+l$aBz l YpoS 85.analytical procedures 分析程序
9*VL | 2x~Pq_?y 86.vouch 核对
#szIYyk FIx|4[&>S 87.trace 追查
ZtY?X- 4_ 0{-?Wy 88.audit sampling 审计抽样
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.5v| 89.error 误差
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,zD52 _%(.OR 90.expected error 预期误差
k}!'@ K9+\Z 91.population 总体
g!^mewtd wV\G$|Y 92.sampling risk 抽样风险
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Fq@y pUa\YO1J 93.non- sampling risk 非抽样风险
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:r),}$ 8~3I^I_v 94.sampling unit 抽样单位
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+:38 >X*Y jv:r 95.statistical sampling 统计抽样
@U9`V&])F[ ^DVryeLD 96.tolerable error 可容忍误差
]~!CJ8d r 5t{I2 97.the risk of under reliance 信赖不足风险
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). >ByqM{? 98.the risk of over reliance 信赖过度风险
zx@L sp @r(3 99.the risk of incorrect rejection 误拒风险
~i!I6d~ Wl}J= 100. the risk of incorrect acceptance 误受风险
#/HZ[Vw 4/OmgBo' 101.working trial balance 试算平衡表
@U@O#+d'ZR '*^9'= 102.index and cross-referencing 索引和交叉索引
i*@ZIw @FF80U4' 103.cash receipt 现金收入
5&xbGEP$ 1L?d/j 104.cash disbursement 现金支出
dx+xs& 'S*]JZ1 105.bank statement 银行对账单
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G 106.bank reconciliation 银行存款余额调节表
_&S;*?K. 6C/Pu!Sx? 107.balance sheet date
资产负债表日
VF g(: QL*RzFAD3 108.net realizable value 可变现净值
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K:d/ A4Q{(z-? 109.storeroom 仓库
6cD3(// ;#mm_*L%@ 110.sale invoice 销售发票
<p-@XzyE .1z=VLKF' 111.price list 价目表
&WOm[]Q4 FR>[g`1 112.positive confirmation request 积极式询证函
ewWw zKp R:F 113.negative confirmation request 消极式询证函
? cn`N| bZ^'_OOn 114.purchase requisition 请购单
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* 115.receiving report 验收报告
1hzf+*g <j/wK]d*/ 116.gross margin 毛利
e)m6xiZ $4qM\3x0, 117.manufacturing overhead 制造费用
<N>7.G Y*{5'q+2 118.material requisition 领料单
| g1Cs o{QV'dgu 119.inventory-taking 存货盘点
6/ T/A+u :qzhkKu 120.bond certificate 债券
9c[bhGD? Z 121.stock certificate 股票
ivB,s5< sx]{N 122.audit report 审计报告
1$`|$V1 RCoDdtMo 123.entity 被审计单位
Y88N*axDW. *'tGi_2?( 124.addressee of the audit report 审计报告的收件人
|o*qZ}6 f2&6NC; 125.unqualified opinion 无保留意见
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%q:]. 'Yh`B8 126.qualified opinion 保留意见
RLzqpE<rJ s^4wn:*$zd 127.disclaimer of opinion 无法表示意见
j5A>aj ?$uEN_1O\@ 128.adverse opinion 否定意见
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R,8F BPm")DMo 查看《
注会考试《审计》中的128个英文单词(一) 》
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