61.assessed level of material misstatement risk 重大错报风险的评估水平
+"T?., mN_RB{g{ 62.simall business 小规模企业
^Ebaq`{V\' a)4.[+wnRf 63.accounting system
会计系统
X'ryfa1| F)lDK. 64.test of control 控制测试
h5x FP Az6f I*yP 65.walk-through test 穿行测试
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24I 66.communication 沟通
E@R7b(:* {Rjj 67.flow chart 流程图
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MOm `pm6Ts{, 68.reperformance of internal control 重新执行
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EdE,K1gD 69.audit evidence
审计证据
kfg9l?R$I< r3/H_Z 70.substantive procedures 实质性程序
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@1gX>! 71.assertions 认定
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72.esistence 存在
=cM\o{ q WWc{]R^D 73.occurrence 发生
_*9eAeJ ?W9$= 74.completeness 完整性
-JaC~v(0 m/JpYv~ 75.rights and obligations 权利和义务
3uz@JY"mK TNUzNA 76.valuation and allocation 计价和分摊
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j 77.cutoff 截止
-j`tBv) d5\w'@Di 78.accuracy 准确性
i(2s"Uww, I/<aY*R4 79.classification 分类
OCa74)( VW I{ wC 80.inspection 检查
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h 81.supervision of counting 监盘
vR3'B3y !TVlsm 82.observation 观察
7pMrYIP k!>MZ 83.confirmation 函证
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j)&! 84.computation 计算
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85.analytical procedures 分析程序
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{l%Of PP.QfY4 87.trace 追查
.v9 #|d d+ "Up3W%]SB 88.audit sampling 审计抽样
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200/ 89.error 误差
cclx$)X1X E;*#fD~@ 90.expected error 预期误差
"6w-jT WOrz7x 91.population 总体
b<P9@h~: TIbiw 92.sampling risk 抽样风险
$5jQm,V$K %# ?)+8"l 93.non- sampling risk 非抽样风险
mQhI"3!f 7](,/MeGG 94.sampling unit 抽样单位
S4aN7.'Q Jajo!X*Wai 95.statistical sampling 统计抽样
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d`5xd@p 96.tolerable error 可容忍误差
-hiG8%l5 /X~l%Xm 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
?'Y\5n/*$ 'c*Q/C; 99.the risk of incorrect rejection 误拒风险
/bv1R5 ]B/Gz 100. the risk of incorrect acceptance 误受风险
26.),a 5I`j'j 101.working trial balance 试算平衡表
zc01\M -~\R.<+ 102.index and cross-referencing 索引和交叉索引
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$A]2Iw!& 103.cash receipt 现金收入
"SJp9s3 thy)J.<J 104.cash disbursement 现金支出
tgSl(. ecDni>W 105.bank statement 银行对账单
tPB r{ l2vIKc 106.bank reconciliation 银行存款余额调节表
M!Q27wT8O mSF>~D1_ 107.balance sheet date
资产负债表日
OC34@YUj[ HX%lL}E 108.net realizable value 可变现净值
V`7 \{``r 109.storeroom 仓库
E}LuWFZ& : 8dQ8p; 110.sale invoice 销售发票
XHs>Q>` h\| ~Q.kG 111.price list 价目表
h_#x@p ecaEWIOG 112.positive confirmation request 积极式询证函
oS6dcJHf NbgK#; 113.negative confirmation request 消极式询证函
m}ZkNWH 5x856RQ' 114.purchase requisition 请购单
1W3+ng J<hqF4z 115.receiving report 验收报告
VBnD:w"z ;w>Dqem 116.gross margin 毛利
%3b;`Oa omz%:'m`~ 117.manufacturing overhead 制造费用
r& 0<tce 118.material requisition 领料单
WK$75G, z ntvKOIh 119.inventory-taking 存货盘点
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mH ?+Gc.lU 120.bond certificate 债券
+g %h,@ (zbV-4C 121.stock certificate 股票
5&A{IN 6d~[j<@2 122.audit report 审计报告
)(bAi (bhMo^3/* 123.entity 被审计单位
)(b,v/: |Y|6`9; 124.addressee of the audit report 审计报告的收件人
TwPpZ@ 7`eg;s^ 125.unqualified opinion 无保留意见
<[.{aj]QV 3oD?e 126.qualified opinion 保留意见
1. A@5* Q p>M8:, 127.disclaimer of opinion 无法表示意见
gn82_ #h=pU/R 128.adverse opinion 否定意见
qmmQHS oZ]^zzoEcg 查看《
注会考试《审计》中的128个英文单词(一) 》
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