61.assessed level of material misstatement risk 重大错报风险的评估水平
={N1j<%fh W}MN-0 62.simall business 小规模企业
oDi+\0 `r~3Pf).4 63.accounting system
会计系统
"dvo@n| <1<xSr 64.test of control 控制测试
&;L=f; c$tX3ug6I 65.walk-through test 穿行测试
-V[x
q af9KtX+ 66.communication 沟通
cF8 X uN>5Eh&=Pf 67.flow chart 流程图
[ ;sTl~gC x-%RRm<V 68.reperformance of internal control 重新执行
VY+P c/b rPGj+wL5- 69.audit evidence
审计证据
%d(= >
:2,NKdD 70.substantive procedures 实质性程序
/7:+.#Ag` 4K?
\5(b 71.assertions 认定
u#Jr_ze %9Z0\
a)[ 72.esistence 存在
18Z1F 6o(IL-0]c 73.occurrence 发生
k,k>w
#& P*~
vWYH9 74.completeness 完整性
*L$_80 /sT?p=[. 75.rights and obligations 权利和义务
UXJblo# 0< vJ*z|_ 76.valuation and allocation 计价和分摊
A1,q3<<D% B%MdJD> 77.cutoff 截止
_ezRE"F5 $/;K<*O
$ 78.accuracy 准确性
jnTTj l -C3 [:g 79.classification 分类
u;c
WIRG
OWT%XUW= 80.inspection 检查
)OxcCV?5Z /WE\0bf 81.supervision of counting 监盘
c
y;i1#1rO <r t$~} 82.observation 观察
7*KUM6z -eyF9++` 83.confirmation 函证
-`* 'p i iRlZWgj4^ 84.computation 计算
]7
Sf) )E>yoUhN 85.analytical procedures 分析程序
8B?U\cfa^ >Bf3X&uS 86.vouch 核对
js5VgP` /(51\RYkir 87.trace 追查
?Y,^Moc: HdB>CVuh 88.audit sampling 审计抽样
w]{c*4o Y_+#|]=$B 89.error 误差
1Z @sh>X| Rk3
bZvj3 90.expected error 预期误差
ID,_0b Bps%>P~. 91.population 总体
}P.Z}n;Uj M>p<1`t-& 92.sampling risk 抽样风险
ob;|%_ ~i>DF`w$ 93.non- sampling risk 非抽样风险
prz COw B\)Te9k' 94.sampling unit 抽样单位
86Q3d%;-yo 'kcR:5B 95.statistical sampling 统计抽样
"YgpgW 2*z~'i 96.tolerable error 可容忍误差
*?HGi>]\| 7KhS{w6 97.the risk of under reliance 信赖不足风险
#5)/B *S
:~U 98.the risk of over reliance 信赖过度风险
\?T9v k/wD@H N 99.the risk of incorrect rejection 误拒风险
PD.$a-t /[FDiJH2 100. the risk of incorrect acceptance 误受风险
i:0v6d *0!p_Hco 101.working trial balance 试算平衡表
In96H`
\\KjiT' 102.index and cross-referencing 索引和交叉索引
D48e30 `HXv_9 103.cash receipt 现金收入
%N<5ST>( '%[
Y 104.cash disbursement 现金支出
jo<xrn\ ra T9 105.bank statement 银行对账单
b^h_` o&E8<
e 106.bank reconciliation 银行存款余额调节表
rBTg"^jsw ',0:/jSz 107.balance sheet date
资产负债表日
<Q9l'u]3$c
S=!WFKcJR 108.net realizable value 可变现净值
}]o8}$&( K!&W} _@l 109.storeroom 仓库
lTMY|{9 v-3VzAd=*& 110.sale invoice 销售发票
P|$n VRQ`-# 111.price list 价目表
xj>P5\mW# nwKp8mfP 112.positive confirmation request 积极式询证函
[q2:d^_FA 5+M,X kg 113.negative confirmation request 消极式询证函
3d6z_Yd: B\RAX# 114.purchase requisition 请购单
3LLG#l)8 2lpPN
[~d 115.receiving report 验收报告
H}F
UgA; /f1]U
LmC: 116.gross margin 毛利
{kk%_q N<rq}^qo 117.manufacturing overhead 制造费用
uS`} @-dGZ5 118.material requisition 领料单
,^?g\&f(
,XEIg 119.inventory-taking 存货盘点
Lxp}o7>K f%o[eW# 120.bond certificate 债券
Ra|P5 iN
Oj@3x 121.stock certificate 股票
LVB wWlJ q8d](MaX 122.audit report 审计报告
metn& f
X[xZGV, 123.entity 被审计单位
BrE#.g Jq (NLw#)? 124.addressee of the audit report 审计报告的收件人
F;
ttqL rH`\UZ{cc 125.unqualified opinion 无保留意见
$UH:r O]PM L` 126.qualified opinion 保留意见
R BHDfm'~7 @FN|=?8% 127.disclaimer of opinion 无法表示意见
p
*Q-o 7?whxi Qs 128.adverse opinion 否定意见
RD:G9[ W94:% 查看《
注会考试《审计》中的128个英文单词(一) 》
&RZO\ZT