61.assessed level of material misstatement risk 重大错报风险的评估水平
Tm`QZh3 qjTz]'^BpM 62.simall business 小规模企业
! 4i N}s[0s 63.accounting system
会计系统
r:YAn^Lg S0"OU0`N 64.test of control 控制测试
}g(aZ %OW[rbE. 65.walk-through test 穿行测试
GDOaZi DY,Sfh;tp 66.communication 沟通
!Ng^k>*h /&ph-4\i 67.flow chart 流程图
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tp/0E? 1!=$3]l0Lj 68.reperformance of internal control 重新执行
AKL~F|t 6G1Z"9<2* 69.audit evidence
审计证据
\@I.K+hj$ }S%a] 70.substantive procedures 实质性程序
)(?s=<H t F`>.= 71.assertions 认定
ir/ 2/
E %yptML9 72.esistence 存在
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%Um:C\I l65'EO| 73.occurrence 发生
|a'Q^aT u}#rS%SF* 74.completeness 完整性
YM#XV*P0 q yP[GU| >( 75.rights and obligations 权利和义务
kqHh@]Z0' !nykq}kPN\ 76.valuation and allocation 计价和分摊
E1VCm[j2 d8Upr1_ 77.cutoff 截止
1eT| 0&EX-DbV 78.accuracy 准确性
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HqN|CwGgJ: }KZ/>Z;^ 80.inspection 检查
K$(U>D| v[lytX4) 81.supervision of counting 监盘
L@G)K q2,@># 82.observation 观察
s$Roe(J b^A&K@[W#, 83.confirmation 函证
hvpn=0@M WqTW@-}I D 84.computation 计算
9:BGA/? 6W#+U< 85.analytical procedures 分析程序
-'YX2!IU, w7%N=hL1 86.vouch 核对
~2"|4 kZn!]TseN 87.trace 追查
UayRT#}] !!` zz 88.audit sampling 审计抽样
Ha 3XH_ pX*mX] 89.error 误差
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HOm^.gd JWxPH5L 90.expected error 预期误差
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91.population 总体
d$Mj5wN:q V7^?jy&& 92.sampling risk 抽样风险
<v{jJ7w Jl^oDW 93.non- sampling risk 非抽样风险
BkO"{ V-X n&s 94.sampling unit 抽样单位
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6J=~ *& *X<De 96.tolerable error 可容忍误差
=%RDT9T. 1pz6e8p:m 97.the risk of under reliance 信赖不足风险
{fX4 xr6Q5/p1 98.the risk of over reliance 信赖过度风险
(@&| Q"Bgr&RJ 99.the risk of incorrect rejection 误拒风险
,*C^ixNE QZwRg&d<o 100. the risk of incorrect acceptance 误受风险
Th!S?{v +ckj]yA; 101.working trial balance 试算平衡表
!C/`"JeYL &0ULj6jj 102.index and cross-referencing 索引和交叉索引
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i!Ne<Q 103.cash receipt 现金收入
>U) ,^H( AV8TP-Ls+ 104.cash disbursement 现金支出
xt`znNN %/>_o{"hw 105.bank statement 银行对账单
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UVeh7Q 106.bank reconciliation 银行存款余额调节表
MD1,KH+O | _S9U| 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
!BQ!]u Dd{{d?;B 109.storeroom 仓库
ivGxtx w]%r]PwU+ 110.sale invoice 销售发票
Ads^y`b 54 8@._-S 111.price list 价目表
$MsM$]~ 61C&vm 112.positive confirmation request 积极式询证函
rAQ^:q ({i| 113.negative confirmation request 消极式询证函
w'qV~rN~tc Y#N'bvE|% 114.purchase requisition 请购单
hA~}6Qn DSnsi@Mi 115.receiving report 验收报告
#u2PAZ@qd ?Ts
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U0x GvVuF S>y 117.manufacturing overhead 制造费用
ll5Kd=3 dk3\~m%Pv 118.material requisition 领料单
L~;_R*Th VSSiuo'5w 119.inventory-taking 存货盘点
L' )(Zn1 o= 8yp2vG 120.bond certificate 债券
:)MZgW *'`-plS7 121.stock certificate 股票
.}0Cg2W "iKK&%W 122.audit report 审计报告
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6}FUi!"e >MhkNy 123.entity 被审计单位
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3F79` 124.addressee of the audit report 审计报告的收件人
oF3#]6`;/ %8$wod6 125.unqualified opinion 无保留意见
E*'O)) :r~? Z6gK 126.qualified opinion 保留意见
R.RCa$ 55[K[K 127.disclaimer of opinion 无法表示意见
D/giM#" i\PN 128.adverse opinion 否定意见
T*H4kM EM([N*8o
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注会考试《审计》中的128个英文单词(一) 》
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