61.assessed level of material misstatement risk 重大错报风险的评估水平
Ys8SDlMo }CxvT`/ 62.simall business 小规模企业
J1XL<7 *MI*Rz?4 63.accounting system
会计系统
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f 64.test of control 控制测试
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vDfy$ ,^8 MB. 65.walk-through test 穿行测试
*;|`E( VYw%01# 66.communication 沟通
Vpp;\ ]B=C|usJ 67.flow chart 流程图
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qcD-K ,i.%nZw\ 68.reperformance of internal control 重新执行
an2AX%u pG"5!42M! 69.audit evidence
审计证据
?r_l8 vEQ<A<[Z 70.substantive procedures 实质性程序
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lZ.j& 71.assertions 认定
gh6d&ucQ^ Gs2p5nL< 72.esistence 存在
dd|W@Xp - S-+M;@'Rl 73.occurrence 发生
wY"o`oZ f f 7( 74.completeness 完整性
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75.rights and obligations 权利和义务
I?Q+9Rmm`J H6aM&r9} 76.valuation and allocation 计价和分摊
(c v!Y=] O3V.^_k; 77.cutoff 截止
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9@ U/;]zdP.K 78.accuracy 准确性
8dK0o>|} <5@PWrU?[[ 79.classification 分类
5.tvB ?*r!{3T ,u 80.inspection 检查
>5T_g2pkv @U -$dw'4 81.supervision of counting 监盘
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5nLU` 82.observation 观察
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83.confirmation 函证
^%y`u1ab P%X-@0) 84.computation 计算
x O7IzqY bXM/2Z?6 85.analytical procedures 分析程序
f+vVR1 dPjhq(8 zU 86.vouch 核对
^Jp*B; 1@XgTL4 87.trace 追查
)y7_qxwbV `"k9wC1 88.audit sampling 审计抽样
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QT 89.error 误差
A[UP"P~u/ /&ygi H{^ 90.expected error 预期误差
U/qE4u1J6M MEwdw3 91.population 总体
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6(Iwz? 92.sampling risk 抽样风险
\|Dei);k @{Py % 93.non- sampling risk 非抽样风险
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)3jqQ. JhR W[~ 94.sampling unit 抽样单位
l54|Q iz}sM>^ 95.statistical sampling 统计抽样
MmU%%2QG ~tm0QrJn/ 96.tolerable error 可容忍误差
9-jO,l iRmQ5ezk 97.the risk of under reliance 信赖不足风险
dYOF2si~% nbd Gt 98.the risk of over reliance 信赖过度风险
L*]E`Xxd9 qg,Nb 99.the risk of incorrect rejection 误拒风险
@Z\2* 1y6 p {%t q$}. 100. the risk of incorrect acceptance 误受风险
: \V,k~asl e-D4'lu 101.working trial balance 试算平衡表
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2f:Mm'XdB XKLF8~y8A 103.cash receipt 现金收入
q"aPJ0ni' Pl~P- n 104.cash disbursement 现金支出
DOL%'k ?B 7$b?m6fmK 105.bank statement 银行对账单
RSWcaATZN ehO:')XF 106.bank reconciliation 银行存款余额调节表
T'rjh"C&| `"y{;PCt_ 107.balance sheet date
资产负债表日
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e 108.net realizable value 可变现净值
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NV 109.storeroom 仓库
q=Xg*PM, 4'At.<]jL 110.sale invoice 销售发票
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h-'wV${b S=R3"~p 112.positive confirmation request 积极式询证函
0U&dq# P79R~m` 113.negative confirmation request 消极式询证函
|6B6?' m<fA|9 F# 114.purchase requisition 请购单
zv%J=N$G ujx-jIhT_ 115.receiving report 验收报告
cgNt_8qC /(%Ig,<"JC 116.gross margin 毛利
44C+h 8gpB z'/, 117.manufacturing overhead 制造费用
-^fzsBL. nu 7lh6o= 118.material requisition 领料单
BRtXf0~&p DPPS?~Pq 119.inventory-taking 存货盘点
U1^l+G^,~ 2YIF=YWO}, 120.bond certificate 债券
0(TvQ{ utd:&q|} 121.stock certificate 股票
Z t`j\^4n G `Izf1B`I 122.audit report 审计报告
+2O=s<fp LkaG[^tfN 123.entity 被审计单位
b{HhS6<K? !"(u_dFw 124.addressee of the audit report 审计报告的收件人
v!!;js^ a2 >[0_E 125.unqualified opinion 无保留意见
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&Ke [`bZ5*& 126.qualified opinion 保留意见
T:#S86m Y2vj}9jK 127.disclaimer of opinion 无法表示意见
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@KRcp^b 128.adverse opinion 否定意见
_sm;HH7'* xvO 3BU~2 查看《
注会考试《审计》中的128个英文单词(一) 》
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