61.assessed level of material misstatement risk 重大错报风险的评估水平
|Gzd|$%Oq -~p@o1k0 62.simall business 小规模企业
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:A Z:&"Ax 63.accounting system
会计系统
/1gKc}rB2 <xOpm8 64.test of control 控制测试
rPZ< cSnm \f 65.walk-through test 穿行测试
ouPwhB,bg ]9]3=;b> 66.communication 沟通
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< 67.flow chart 流程图
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B 68.reperformance of internal control 重新执行
fu?>O/Gn/ e-]k{_wm 69.audit evidence
审计证据
;#G>q o sYYg5vL9 70.substantive procedures 实质性程序
'.#KkvE## d_QHm;}Cx 71.assertions 认定
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VjMd&>G 72.esistence 存在
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rt 73.occurrence 发生
k(3s^B Ra;e#)7X 74.completeness 完整性
3Nsb@0 +)qPUKb? 75.rights and obligations 权利和义务
13}=;4O 6aX m9J 76.valuation and allocation 计价和分摊
:{E3H3 H*A)U'` 77.cutoff 截止
s<sqO,! 1Yz1/gFj 78.accuracy 准确性
u)t1t69T\g YM1tP'4j@ 79.classification 分类
BYhPOg[ X. UN=lu 80.inspection 检查
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ok_"wB 81.supervision of counting 监盘
&pZ]F=.r+ !:c7I@ 82.observation 观察
j0kEi+!TVq h}g _;k5R 83.confirmation 函证
?F(t`0= ]Q6,,/nn 84.computation 计算
VrQw;-rQ .Uh-Wi[ 85.analytical procedures 分析程序
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3 86.vouch 核对
OJbY\U aS'G&(_ 87.trace 追查
vJtQ&,zG Nr|.]=K)5n 88.audit sampling 审计抽样
IE|x+RBD {S~2m2up0L 89.error 误差
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2 90.expected error 预期误差
E-E+/.A E$F)z 91.population 总体
.: 87B= :>F:G%(DK 92.sampling risk 抽样风险
dn:g_!]p v\n!Li H 93.non- sampling risk 非抽样风险
v9x $` YV.*8'* 94.sampling unit 抽样单位
z]gxkol\ ^Ac0#oX]M 95.statistical sampling 统计抽样
/ (W{` BXZ( %tnY 96.tolerable error 可容忍误差
f*NtnD=rJ a_x$I?, 97.the risk of under reliance 信赖不足风险
FT[wa-b [<1i[\^ 98.the risk of over reliance 信赖过度风险
eq(|%]a= `if* 99.the risk of incorrect rejection 误拒风险
[0m'a\YE9 G?<L{J2"Q 100. the risk of incorrect acceptance 误受风险
AY[7yPP A;SRm<, 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
%nFZA)B[ ##}a0\x| 103.cash receipt 现金收入
Af5In9WB5 y?_tSnDK 104.cash disbursement 现金支出
^q%~K{'`- AJCWp4, 105.bank statement 银行对账单
" &p\pR~ iMk`t:!;#" 106.bank reconciliation 银行存款余额调节表
zw\"!=r^ V=3NIw18 107.balance sheet date
资产负债表日
xotq$r "y_$!KY% 108.net realizable value 可变现净值
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U0zlG] C 4w2V["?X1 109.storeroom 仓库
?# ,\, Wq&TbWR 110.sale invoice 销售发票
o~mY,7@a a[lE9JA;| 111.price list 价目表
cvn,&G-` [M FV:Z 112.positive confirmation request 积极式询证函
*v8Cj(69 .zBSjh_=H 113.negative confirmation request 消极式询证函
1?E\2t&K 1V FAfv%} 114.purchase requisition 请购单
+:/`&LOS- + #S]uC 115.receiving report 验收报告
r>$jMo.S" &b"PjtU.X 116.gross margin 毛利
]2h~Db= 9#O"^.Z ! 117.manufacturing overhead 制造费用
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M&$jN zT!JHG 118.material requisition 领料单
J@!Sf7k42 s8.oS);` 119.inventory-taking 存货盘点
FZjtQ{M 6l:CDPhR 120.bond certificate 债券
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#d {BJ[h 121.stock certificate 股票
UCvMW*gs lq.AQ 122.audit report 审计报告
top3o{4 Vi5RkUY] 123.entity 被审计单位
wz073-v>ZV WdunI~&. 124.addressee of the audit report 审计报告的收件人
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}I05&/o.3p 125.unqualified opinion 无保留意见
\-V JfKl=vg 126.qualified opinion 保留意见
s49AF AHn^^'&x[ 127.disclaimer of opinion 无法表示意见
(Pvch! ]#3=GFs/ 128.adverse opinion 否定意见
,h8)5Mj/J #G)ZhgB^ 查看《
注会考试《审计》中的128个英文单词(一) 》
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