61.assessed level of material misstatement risk 重大错报风险的评估水平
g_lj/u]P D=}UKd 62.simall business 小规模企业
q)%F#g utIR\e#:B 63.accounting system
会计系统
ConXP\M- SN!TE,=I 64.test of control 控制测试
Jy&O4g/'5 uq<kT [ 65.walk-through test 穿行测试
([~9v@+ W.OcmA>x 66.communication 沟通
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pME17 af 67.flow chart 流程图
tL0<xGI5^ ,ra!O=d~0 68.reperformance of internal control 重新执行
yOKpi&! r _'9("m V 69.audit evidence
审计证据
i#/,Q1yEn 4]L5%=atn 70.substantive procedures 实质性程序
u6o:~=WwM \lj.vzD-A 71.assertions 认定
FEqs4<}E R=uzm=&nR 72.esistence 存在
P:GAJ->;]> SMHQo/c r 73.occurrence 发生
o&]b\dV -#0(Jm' 74.completeness 完整性
V~j:!=b%v yuyI)ebC 75.rights and obligations 权利和义务
!u@XEN>/ 9>gxJ7pY 76.valuation and allocation 计价和分摊
nx#0*r}5 \Eq,4-q 77.cutoff 截止
Rf *we+ p<b//^ 78.accuracy 准确性
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79.classification 分类
N ] KS\ *v1M^grKd 80.inspection 检查
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*&$J.KM 81.supervision of counting 监盘
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y=Eh 82.observation 观察
8<BYAHY^ 0p6 83.confirmation 函证
Cjh0 .{ s"u6po.' 84.computation 计算
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X5 85.analytical procedures 分析程序
!*2cK>` ZL!,s# 86.vouch 核对
"R8: s P#^-{;Bu 87.trace 追查
U^qQ((ek $~x#Q?-y 88.audit sampling 审计抽样
<2b&AF{En "Zk# bQ2j 89.error 误差
-Jqm0)2 Q;9-aZ.H 90.expected error 预期误差
pib i# yV{&x 91.population 总体
%6A."sePO #cHH<09rl 92.sampling risk 抽样风险
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E2 zK Rt\;PW 93.non- sampling risk 非抽样风险
9f UD68Nob 'p%aHK{ 94.sampling unit 抽样单位
'G] P09`*) ;/ wl.'GA 95.statistical sampling 统计抽样
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isU7nlc! 96.tolerable error 可容忍误差
-cDS+*[ Sq#AnD6To 97.the risk of under reliance 信赖不足风险
Vq8 G( <77 \!O3]k,r 98.the risk of over reliance 信赖过度风险
.bdp=vbA n $Nw/Vm 99.the risk of incorrect rejection 误拒风险
}kJfTsFS dO?zLc0f 100. the risk of incorrect acceptance 误受风险
7rIz 2@TgeV0Y[ 101.working trial balance 试算平衡表
1omjP`]|, j-~x==c-; 102.index and cross-referencing 索引和交叉索引
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>F i 103.cash receipt 现金收入
QoLp$1O(y *lZ;kW(}p 104.cash disbursement 现金支出
6XP>qI,AJ Ux[2 +Cf 105.bank statement 银行对账单
h#hx(5"6 "Wz8f 106.bank reconciliation 银行存款余额调节表
C8{bqmlm@ 2/WtOQIB 107.balance sheet date
资产负债表日
WD/\f$4 ]izrr 108.net realizable value 可变现净值
1iA0+Ex(j P}`|8b1W 109.storeroom 仓库
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et0w !+UU[uM 110.sale invoice 销售发票
t4;eabZK rt rPRR\:" 111.price list 价目表
`Wl_yC_*G; <mrvuWg0 112.positive confirmation request 积极式询证函
0Cg}yy Oz 8=K%7:b 113.negative confirmation request 消极式询证函
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w}t 114.purchase requisition 请购单
/M :7 |?cL>]t 115.receiving report 验收报告
GyC/39<P Vjdu9Ez 116.gross margin 毛利
._E 6? CyfrnU8g 117.manufacturing overhead 制造费用
f]pHJVgFV opXxtYC@ 118.material requisition 领料单
G?M<B~} %K`th&331 119.inventory-taking 存货盘点
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dE% 120.bond certificate 债券
E"O6N.}. CL|d> 121.stock certificate 股票
sH'IA~7 ~hZr1hT6L 122.audit report 审计报告
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z[Zi %jE0Z4\ 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
8aqH;|fG} =Lh8#>T\h 125.unqualified opinion 无保留意见
kOE\.}~4 Bq5-L}z 126.qualified opinion 保留意见
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l&mK? en_W4\7^ 128.adverse opinion 否定意见
U!GfDt qEvbKy} 查看《
注会考试《审计》中的128个英文单词(一) 》
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