61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
;VuB8cnL` 1(?J>{-lw 63.accounting system
会计系统
kp6x6%{K\ \\lC"Z#J` 64.test of control 控制测试
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(s3%1OC[ 65.walk-through test 穿行测试
b5|p#&YK~ \k,bz0 66.communication 沟通
:$tW9*\KY p)jxqg 67.flow chart 流程图
/iN\)y#u1 i\Vpp8<B 68.reperformance of internal control 重新执行
y2U:( H:l! e)xWQ=,C 69.audit evidence
审计证据
C5M-MZaS bT8UmR98 70.substantive procedures 实质性程序
wtUG2 ( m#ie{u^ 71.assertions 认定
etoE$2c PGKXzp' 72.esistence 存在
ry\']\k .'a |St 73.occurrence 发生
I I8nz[s %:,=J 74.completeness 完整性
8bGq"!w- ,$]q2aL 75.rights and obligations 权利和义务
} 8P}L@q 9y5\4&v 76.valuation and allocation 计价和分摊
XZInu5( PsgzDhRv 77.cutoff 截止
$"8k|^Z3 'O`3FI 78.accuracy 准确性
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=PNn- 79.classification 分类
;Wa{q.) /wTf&_"mTL 80.inspection 检查
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81.supervision of counting 监盘
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?lK!OyCkc 82.observation 观察
ay_D.gxz m%[t&^b}T 83.confirmation 函证
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Gvk|O1 84.computation 计算
z6lz*%Yi #:|Y(,c 85.analytical procedures 分析程序
;}~=W!yz NXBOo 86.vouch 核对
\V>%yl{8 (L>[,YO9 87.trace 追查
`I8^QcP m GhJn 88.audit sampling 审计抽样
tFaE cP ]M(mq`K 89.error 误差
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mHI-f0 sAoM=n}! 90.expected error 预期误差
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91.population 总体
&HK s > j7 =3\SO 92.sampling risk 抽样风险
pK9^WT@ QYgN39gp 93.non- sampling risk 非抽样风险
XKX,7 9|?Lz 94.sampling unit 抽样单位
!Blk=L+p i grog 95.statistical sampling 统计抽样
HY4E 3\n{,Q 96.tolerable error 可容忍误差
Wi?%)hur Sx)Il~ x 97.the risk of under reliance 信赖不足风险
C94@YWs U"+ ry.3` 98.the risk of over reliance 信赖过度风险
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5v3<PC 66<\i ltUQ 99.the risk of incorrect rejection 误拒风险
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a21T7 n2mw@Ay! 100. the risk of incorrect acceptance 误受风险
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%B RQCQGa^cP 101.working trial balance 试算平衡表
hIQ[:f h.$__Gs 102.index and cross-referencing 索引和交叉索引
+.]}f}Y `Kw"XGT 103.cash receipt 现金收入
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J7ekIQgR 104.cash disbursement 现金支出
5u_4lNJ& 4)HWPX 105.bank statement 银行对账单
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HzMF 106.bank reconciliation 银行存款余额调节表
@CU|3Qg GR ?u?- 107.balance sheet date
资产负债表日
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2`PK+ 108.net realizable value 可变现净值
1m`tqlFU9 g!p_c 109.storeroom 仓库
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[Xzo} oPu|Q^I= 110.sale invoice 销售发票
pLQSG}N y3nm!tjyM 111.price list 价目表
L-C/Luws y)/$ge_U 112.positive confirmation request 积极式询证函
]jVSsSv aE\BAbD7 113.negative confirmation request 消极式询证函
,(0XsBL ^T&u!{82j 114.purchase requisition 请购单
xbrmPGpW$ 9LEilmPs 115.receiving report 验收报告
@=0r3 r.wIk0 116.gross margin 毛利
e#6&uFce {,f!'i&b@ 117.manufacturing overhead 制造费用
rrY{Jf9> 2]NAs9aZ 118.material requisition 领料单
g<iwxF k<'vP{ 119.inventory-taking 存货盘点
%wjB)Mae 9U<)_E<y 120.bond certificate 债券
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5f|1O 121.stock certificate 股票
[ lzy &To ]EM)_ :tRf 122.audit report 审计报告
9{%g-u\ A-7wkZ.H 123.entity 被审计单位
JQ@`EV9, k~jKJb-_ 124.addressee of the audit report 审计报告的收件人
KBr5bcm4u e}R2J`7 125.unqualified opinion 无保留意见
^wO_b'@v LD~Jbq 126.qualified opinion 保留意见
) qyx|D N^Hn9n 127.disclaimer of opinion 无法表示意见
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<Id1: 128.adverse opinion 否定意见
StyB"1y qsft*& 查看《
注会考试《审计》中的128个英文单词(一) 》
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