61.assessed level of material misstatement risk 重大错报风险的评估水平
?<iinx }smPP* 62.simall business 小规模企业
A #y,B / ao|v 63.accounting system
会计系统
$bd&$@sA DhAQ|SdCf 64.test of control 控制测试
VNmQ'EuV}2 cq=ker zQ 65.walk-through test 穿行测试
Jmp%%^ v{Rj,O
u 66.communication 沟通
x dT1jI ;ss,x
67.flow chart 流程图
:|\{mo1NB VR @V3 ~ 68.reperformance of internal control 重新执行
XPhC*r m;S!E-W 69.audit evidence
审计证据
NRM=0-16u$ e7(iMe 70.substantive procedures 实质性程序
DO #!ce l1&NU'WW 71.assertions 认定
R*l#[D5A FG^Jh5 72.esistence 存在
"lFS{7 .@3 73.occurrence 发生
` n*e8T W_%p'8, 74.completeness 完整性
}W:Rg}v =peodj^ 75.rights and obligations 权利和义务
O]>FNsh ! UkE fuH 76.valuation and allocation 计价和分摊
w$X"E*~>8 Y~P1r]pi
B 77.cutoff 截止
w&v
Z$n-| <}@*i 78.accuracy 准确性
4pin\ZS:C [IF5Iv\b 79.classification 分类
s\)0f_I s+@+<QE 80.inspection 检查
ScgaWJ m5wfQ_}}ss 81.supervision of counting 监盘
*kmD/J % Rv;e 82.observation 观察
K/Q%tr1W0 :7,j%ELic 83.confirmation 函证
$Z{ap 3tO= 84.computation 计算
>9Yo:b:f ^ZxT0oaL 85.analytical procedures 分析程序
[9wuaw"~[Z Y]xFe > 86.vouch 核对
xppl6
v( X 5.%e&`
87.trace 追查
A5UZUU^ K@JGGgrE`! 88.audit sampling 审计抽样
ma +iIt; Ix-bJE6+I, 89.error 误差
?5N7,|K) N)kZ2|oD 90.expected error 预期误差
TpB4VNi/< :>:F6Db"U 91.population 总体
St1Ny,$yU Qj1qx;S 92.sampling risk 抽样风险
p;y\%i_ :i?7RouO 93.non- sampling risk 非抽样风险
yHXQCWY{8; .T2P%Jn. 94.sampling unit 抽样单位
=t/"&[r LpQ=Y]{j 95.statistical sampling 统计抽样
6njwrqo sjZ@}Vk3b 96.tolerable error 可容忍误差
DOsQVdH K&Sz8# + 97.the risk of under reliance 信赖不足风险
$QNII+o
E*sQ|" g 98.the risk of over reliance 信赖过度风险
'%W`:K' W
Ai91K@ 99.the risk of incorrect rejection 误拒风险
L[D<e?j ;R_H8vp 100. the risk of incorrect acceptance 误受风险
fEWXC|" ul-A' 101.working trial balance 试算平衡表
G~VukW<e JO3x#1~;_ 102.index and cross-referencing 索引和交叉索引
Z\\'0yuY( !_No\O 103.cash receipt 现金收入
"f
Ni3<x] I+!?~]AUuq 104.cash disbursement 现金支出
NwISf *_ U=KpZF 105.bank statement 银行对账单
J7RO*.O&Iq oMUyP~1 106.bank reconciliation 银行存款余额调节表
'yw7|i2 f\|R<3 L 107.balance sheet date
资产负债表日
yP~O C|Z Iq[
d5)M4 108.net realizable value 可变现净值
dsUt[z1w5 S^,q{x*T 109.storeroom 仓库
?BEO(;' z'!sc"]W6 110.sale invoice 销售发票
<hv {,1p-r s|O4>LsG 111.price list 价目表
mdB~
~
j 0dKv%X#\ 112.positive confirmation request 积极式询证函
-Wt
(t2 A7hWAq 113.negative confirmation request 消极式询证函
hmG^l4B.T *#| lhf' 114.purchase requisition 请购单
pR,eus;8
{ch+G~oS 115.receiving report 验收报告
H6vO}pq)r 9R1S20O 116.gross margin 毛利
?O| CY 2Sha&Z*CE 117.manufacturing overhead 制造费用
FRR`<do5$, K]Rb~+a< 118.material requisition 领料单
M,R**z {Rv0@)P$ 119.inventory-taking 存货盘点
A4mnm6Tf ]iHSU
P 120.bond certificate 债券
5/f"dX Q$B\)9`v[ 121.stock certificate 股票
6$y$ VeW b;~?a#Z} 122.audit report 审计报告
l.Yq4qW lI&5.,2MP 123.entity 被审计单位
U'Mxf'q @@QB,VS;{< 124.addressee of the audit report 审计报告的收件人
upc-Qvk Vgg'5o&. 125.unqualified opinion 无保留意见
4*Y`Pn@ X[;-SXq 126.qualified opinion 保留意见
i9O;D* KrzIL[;2o 127.disclaimer of opinion 无法表示意见
D3.$Vl,. *_,: &Ur 128.adverse opinion 否定意见
^dP]3D1
@ v*3tqT(% 查看《
注会考试《审计》中的128个英文单词(一) 》
a*3h|b<