61.assessed level of material misstatement risk 重大错报风险的评估水平
WPmH4L>T zF9SZ#{a 62.simall business 小规模企业
jo8hVWJ7V* Pd<s# 63.accounting system
会计系统
l$PSID s\k4<d5 64.test of control 控制测试
QxSJLi7t 5,I|beM 65.walk-through test 穿行测试
3 %ppvvQ mIK-a{?G 66.communication 沟通
hmRnr=2N '@$YX*[ 67.flow chart 流程图
] rP^ J|9kWjOf+i 68.reperformance of internal control 重新执行
(h}5*u%h 5/vfmDt3'G 69.audit evidence
审计证据
H]6i1j qgT~yDm 70.substantive procedures 实质性程序
Aj854 L(! UE-< 71.assertions 认定
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8alF 72.esistence 存在
jT~PwDSFt3 0]3 ,0s $} 73.occurrence 发生
\(ygdZ{R Rqi=AQ 74.completeness 完整性
cBZKt L\cd=&b` 75.rights and obligations 权利和义务
otA59 ;Z 0zQ^ 6@ 76.valuation and allocation 计价和分摊
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*} 77.cutoff 截止
5`TbM $pV:)N4 78.accuracy 准确性
laRcEXj wLF;nzv 79.classification 分类
0rt@4"~~w ae1?8man 80.inspection 检查
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DnV/0) E[:eMJR 81.supervision of counting 监盘
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9j0Hvo% T 82.observation 观察
uPVM>xf>w n~1F[ * 83.confirmation 函证
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Z~g6C0 85.analytical procedures 分析程序
(Dy6I;S o!]muO*Rm 86.vouch 核对
7L%JCH#F GI+x,p 87.trace 追查
?Uq;> y*F !k{P 88.audit sampling 审计抽样
\dm5Em/ [>2iz 89.error 误差
'n:|D7t ,Wv@D"4? 90.expected error 预期误差
e=>:(^CS 'YKzs ;y$ 91.population 总体
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b< dwf[ *~D|M 93.non- sampling risk 非抽样风险
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8YUd )j/2Z-Ev:W 94.sampling unit 抽样单位
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& IP LKOT~ 95.statistical sampling 统计抽样
Dias!$g Qe[ejj1o: 96.tolerable error 可容忍误差
y*G3dWb ^n?`l ^9c$ 97.the risk of under reliance 信赖不足风险
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JLu8GO 98.the risk of over reliance 信赖过度风险
*:5S*E&}V :*=fGwIWS 99.the risk of incorrect rejection 误拒风险
5@lVuMIYT w)rd--9f 100. the risk of incorrect acceptance 误受风险
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A0y vGCvJ*4! 101.working trial balance 试算平衡表
tx*L8'jlN ]c9\[Kdq}H 102.index and cross-referencing 索引和交叉索引
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6 9-W3}4'e 103.cash receipt 现金收入
'mELW)S pjN4)y>0 104.cash disbursement 现金支出
"1l$]=C* x5(6U>-Y 105.bank statement 银行对账单
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6X;&=H VMee"'08 106.bank reconciliation 银行存款余额调节表
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^O"oDrp :>|dE%/e$ 107.balance sheet date
资产负债表日
/E39Z* O"GuVC}B 108.net realizable value 可变现净值
^Q\Hy\ 4St-Q]Y _ 109.storeroom 仓库
Ki\\yK K1+4W=| 110.sale invoice 销售发票
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68UfuC `0_,>Z 112.positive confirmation request 积极式询证函
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qO^9m 113.negative confirmation request 消极式询证函
$ {h1(ec8 _f1;Hhoa 114.purchase requisition 请购单
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tb^/jzC (e_z*o)\T 117.manufacturing overhead 制造费用
rJTYCe1* _-T^YeQ/ 118.material requisition 领料单
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G=F _{z\} 9/`3=r@ 120.bond certificate 债券
8RI'Fk{ ;nx.:f 121.stock certificate 股票
S,s#D9NU jL7r1pu5 122.audit report 审计报告
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xi<yB0MoA 123.entity 被审计单位
+MqJJuWB 95E# 124.addressee of the audit report 审计报告的收件人
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PfsUe,* 125.unqualified opinion 无保留意见
4wN5 x[vp t#VX#dJ 126.qualified opinion 保留意见
9X&=?+f 0R,. 127.disclaimer of opinion 无法表示意见
t2iQ[`/?~ UcKVLzKs 128.adverse opinion 否定意见
4T TrHs [1Aoj| 查看《
注会考试《审计》中的128个英文单词(一) 》
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