61.assessed level of material misstatement risk 重大错报风险的评估水平
w^nA/=;r Q$`uZ 62.simall business 小规模企业
#sjGju"#_ zlQBBm;fE 63.accounting system
会计系统
lcReRcjm &LB` 64.test of control 控制测试
hDUU_.q)D eA?|X| 65.walk-through test 穿行测试
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Fp<2g T<Zi67QC@ 66.communication 沟通
jHatUez4O 46 \!W(O~y 67.flow chart 流程图
]qq2VO<b 0Db=/sJ> 68.reperformance of internal control 重新执行
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[6sy`5l u=~`5vA 69.audit evidence
审计证据
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jN 70.substantive procedures 实质性程序
3?_%|;ga awQGu,<N 71.assertions 认定
ze5#6Vzd& a;~< iB;3" 72.esistence 存在
x*TJYST E|_8#xvb 73.occurrence 发生
\{a5]G(4s I|;zGmg#k 74.completeness 完整性
$1zWQJd[- eBmHb\ 75.rights and obligations 权利和义务
{]m/15/$C ph!h8@e 76.valuation and allocation 计价和分摊
PX/^* <)sL8G9Y 77.cutoff 截止
vAeVQ~ ? }`mQ <~ 78.accuracy 准确性
.V_5q:tu jMS>B)'TO 79.classification 分类
M5_t#[ [ 368 g>/#' 80.inspection 检查
wr,+9uK 3tkCmB 81.supervision of counting 监盘
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SDU 82.observation 观察
?pd/cj^ N0\<B-8+,> 83.confirmation 函证
? `kZ 6$ JlRNJ#h> 84.computation 计算
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v( 85.analytical procedures 分析程序
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1Wmg 87.trace 追查
]\}MSo3 TpYh)=;k 88.audit sampling 审计抽样
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wPcEvGBN= 89.error 误差
m$pRA0s2` 9GTp};Kg 90.expected error 预期误差
7;Q4k"h Co=Bq{GY 91.population 总体
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3-VqYUP 92.sampling risk 抽样风险
;$4&Qp:# Z^_zcH' 93.non- sampling risk 非抽样风险
ZYt <O 44YKS>Cq 94.sampling unit 抽样单位
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qFq$a9w|@ 95.statistical sampling 统计抽样
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*qj,8-9 96.tolerable error 可容忍误差
*_}0vd ,LmP >Q. 97.the risk of under reliance 信赖不足风险
J^<uo( [U"/A1p 98.the risk of over reliance 信赖过度风险
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P6'Se'f8 99.the risk of incorrect rejection 误拒风险
3Z#WAhfS: puMbB9) 100. the risk of incorrect acceptance 误受风险
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x5/&,&m`% Q#K10*-O6 102.index and cross-referencing 索引和交叉索引
###>0(n MQ0rln? 103.cash receipt 现金收入
0?gHRdU" _./s[{ek 104.cash disbursement 现金支出
E7aG&K .|s,':hA 105.bank statement 银行对账单
iy]?j$B$ ;G3?Sa7+ 106.bank reconciliation 银行存款余额调节表
-R\dg S3 5wl;fL~e 107.balance sheet date
资产负债表日
*0Fz." v /m 7~-~$V 108.net realizable value 可变现净值
#reW)P> IvI..#EzG 109.storeroom 仓库
!7MRHI/0C ~<_WYSzS 110.sale invoice 销售发票
YgS,5::SU jh`[Y7RJO 111.price list 价目表
Q {BA`Q@V B<,7!:.II 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
R:R<Xt N`5 8Gnf_lkI 114.purchase requisition 请购单
*kYGXT,f] 2+~gZxHq 115.receiving report 验收报告
.uxM&|0H ;DR5?N/a 116.gross margin 毛利
Pt/]Z<VL n^O!93a 117.manufacturing overhead 制造费用
FOMJRq $AE5n>ZD$ 118.material requisition 领料单
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d%-/U!z? w-LENdw 120.bond certificate 债券
`.3@Ki~$# ;B[(~LCyT 121.stock certificate 股票
|g!d[ct] JPng !tvR 122.audit report 审计报告
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?h%Jb^#9 83gWA>Odh 124.addressee of the audit report 审计报告的收件人
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6ST(=X_C 125.unqualified opinion 无保留意见
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:k'm^k 126.qualified opinion 保留意见
1;V_E2?V fFr9] 127.disclaimer of opinion 无法表示意见
ubOXEkZ8N UXJblo# 128.adverse opinion 否定意见
0< vJ*z|_ v~x4Y,m% 查看《
注会考试《审计》中的128个英文单词(一) 》
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