61.assessed level of material misstatement risk 重大错报风险的评估水平
=x=#Etj| E}~GX G 62.simall business 小规模企业
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p'v 63.accounting system
会计系统
u{HB5QqK aaLT% 64.test of control 控制测试
3^8%/5$v Z(Xu>ap 65.walk-through test 穿行测试
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m+CvU?)gJ 66.communication 沟通
lrK5q d<xBI,g 67.flow chart 流程图
Zx3m$.8 0nBAO 68.reperformance of internal control 重新执行
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r6"t`M 69.audit evidence
审计证据
gVA$P >*EcX 3 70.substantive procedures 实质性程序
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B+,Z 3* 71.assertions 认定
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!YCYmxw# LvB -%@n 73.occurrence 发生
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{,,w5/k^ 74.completeness 完整性
e:&5Cvx dKhDO`.s 75.rights and obligations 权利和义务
UDhW Y.`'~ D.X%wJ8 76.valuation and allocation 计价和分摊
Jgb{Tl:r {l![{ 77.cutoff 截止
0Bb amU 7h,SX]4Q 78.accuracy 准确性
jf@#&%AC9 S&FMFXF@ 79.classification 分类
I@e{>} <Xv]Ih?@f` 80.inspection 检查
Sky!ZN'I p^^E(<2 81.supervision of counting 监盘
YEQ}<\B\& hK3?m.>"g 82.observation 观察
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83.confirmation 函证
MX]<tR ` ^I@43Jy/ 84.computation 计算
M{Wla7 slXk < 85.analytical procedures 分析程序
Y}Y2Vx }hhDJ_I5M 86.vouch 核对
5'Y @c BNnGtVAbZ 87.trace 追查
|s+y]3-_ L6O*aZ| 88.audit sampling 审计抽样
N.l+9L0b Y 8EL 89.error 误差
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0PjWfM8% 90.expected error 预期误差
9Y3_.qa(. \IQf| 91.population 总体
?v\A&d S)T~vK(n 92.sampling risk 抽样风险
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n5e[Vn 93.non- sampling risk 非抽样风险
/q0[T{Wz$ i]JD::P_H 94.sampling unit 抽样单位
Vr+X!DeY @Xts}(L 95.statistical sampling 统计抽样
7LbBS:@3z_ eF823cH2x_ 96.tolerable error 可容忍误差
KY~p>Jmh >,yE;zuw 97.the risk of under reliance 信赖不足风险
ZBUEg7c 40w,:$ 98.the risk of over reliance 信赖过度风险
s3Pr$h T@ (MSgp9 99.the risk of incorrect rejection 误拒风险
%wzDBsX ?%Hj,b 100. the risk of incorrect acceptance 误受风险
-W38#_y/\ i 3?=up! 101.working trial balance 试算平衡表
@GNNi?EY P-o/ax 102.index and cross-referencing 索引和交叉索引
0JN>w^ JR] /\( 103.cash receipt 现金收入
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} ry)g<OA 104.cash disbursement 现金支出
&@p _g8r# !<BJg3 105.bank statement 银行对账单
A)/8j2 Up*1j:_O 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
7Ko<,Kp2b VRV*\*~$ 108.net realizable value 可变现净值
|Ii[WfFA|J j}t"M|` 109.storeroom 仓库
-FftEeo7 pBl'SQccp 110.sale invoice 销售发票
ieo Naq #;~`+[y?\ 111.price list 价目表
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;!: A s\O4D*8 112.positive confirmation request 积极式询证函
X$Eg(^L a z=%&?V 113.negative confirmation request 消极式询证函
#[ZToE4 cetHpU, 114.purchase requisition 请购单
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6Buw_ HEh,Cf7`' 115.receiving report 验收报告
$23*:)&J4 @{/GdB,} 116.gross margin 毛利
mqe83 k% %:Mi6sR| 117.manufacturing overhead 制造费用
eYNu78u l ld,&N8 118.material requisition 领料单
qV]p\/a. t7#lRp& 119.inventory-taking 存货盘点
@N+ }cej E/+H~YzO 120.bond certificate 债券
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u*}[fQ`aF r:N =?X`N 122.audit report 审计报告
3mef;!q _C"=Hy{ 123.entity 被审计单位
+\Uq=@ [u*-~( 124.addressee of the audit report 审计报告的收件人
D/U=zDpiB nUb0R~wr$G 125.unqualified opinion 无保留意见
x;N@_FZ7KY vX?MB 126.qualified opinion 保留意见
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lQ&"p+n 80m<OW1 128.adverse opinion 否定意见
}`fFzb "2'4b 查看《
注会考试《审计》中的128个英文单词(一) 》
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