61.assessed level of material misstatement risk 重大错报风险的评估水平
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(y 62.simall business 小规模企业
9k8ftxB^ p6m](Jg 63.accounting system
会计系统
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9 hNBv|&D# 64.test of control 控制测试
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.hmc 65.walk-through test 穿行测试
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9n{tbabJ fy04/_,q 67.flow chart 流程图
YBn"9w\# bK;I:JK3 68.reperformance of internal control 重新执行
la#f,C3_ cmgI,n-o? 69.audit evidence
审计证据
9,|{N(N<! (pM5B8U 70.substantive procedures 实质性程序
N%N% <>$`vuU 71.assertions 认定
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aq 72.esistence 存在
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s> 73.occurrence 发生
usEdp 'Lu7cb^ 74.completeness 完整性
c:etJ D QO~<E6c 75.rights and obligations 权利和义务
]oB-qfbH v}p'vh^8B 76.valuation and allocation 计价和分摊
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z}\TS. 7=C$*)x 78.accuracy 准确性
2RXU75VY {<0=y#@u 79.classification 分类
j`jF{k b r&sm&4)p-5 80.inspection 检查
_j{^I^P sv`+?hjG 81.supervision of counting 监盘
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'o=`1I 82.observation 观察
L,#ij!txS v0euvs 83.confirmation 函证
ufF$7@(+ p12'^i | 84.computation 计算
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yS# l/9V59Fv9 85.analytical procedures 分析程序
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B\a 86.vouch 核对
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87.trace 追查
*Pj[r YEfa8'7R 88.audit sampling 审计抽样
t\44 Pu% ~lO^C 89.error 误差
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8& 90.expected error 预期误差
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< ;M{@|z[Nv 91.population 总体
I3Gz,y+ df@I C@`pB 92.sampling risk 抽样风险
W,&z:z> qr>:meJy4 93.non- sampling risk 非抽样风险
f9v%k'T[ lx9tUTaus/ 94.sampling unit 抽样单位
RC(fhqV zK.%tx}+=k 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
s))L^|6 r [; .1,( 97.the risk of under reliance 信赖不足风险
Hc.r/ g/H:`J 98.the risk of over reliance 信赖过度风险
QC@nRy8% yt,xA;g 99.the risk of incorrect rejection 误拒风险
lm'L-ZPN /)I:Cz/f 100. the risk of incorrect acceptance 误受风险
DY2r6bcn` &"!s +_ 101.working trial balance 试算平衡表
5!WQ [@ExR* 102.index and cross-referencing 索引和交叉索引
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MrU 103.cash receipt 现金收入
,\*PpcU c_$9z>$ 104.cash disbursement 现金支出
C1=7.dPr E.*TJ 105.bank statement 银行对账单
A y ?;0w0 JkT, i_ 106.bank reconciliation 银行存款余额调节表
_@U?;73"5 vrVb/hhG 107.balance sheet date
资产负债表日
+#qW 0g OcR6\t' 108.net realizable value 可变现净值
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(] 109.storeroom 仓库
N}`.N 1J$sIY,Ou 110.sale invoice 销售发票
r$3{1HXc 8yr_A[S8. 111.price list 价目表
K/oC+Z;K t~mbe 112.positive confirmation request 积极式询证函
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-5Enbkr 113.negative confirmation request 消极式询证函
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5 {Rc!S? 8 114.purchase requisition 请购单
&?~OV:r9 7.hgne'< 115.receiving report 验收报告
?xTMmm Gb)!]:8 116.gross margin 毛利
[x}]sT`#a X\X*-.]{ 117.manufacturing overhead 制造费用
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Jd eK_Q>;k5A 118.material requisition 领料单
V6)e Jy R@lmX%Z1 119.inventory-taking 存货盘点
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;, 120.bond certificate 债券
Jjt'R`t%t G2#={g{ 121.stock certificate 股票
1pe eecE R"Ol'y{ 122.audit report 审计报告
+eiM6* /0 CiE 123.entity 被审计单位
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5 124.addressee of the audit report 审计报告的收件人
T /iKz EdQ:8h 125.unqualified opinion 无保留意见
|\g =ua+h /mMRV:pd 126.qualified opinion 保留意见
DDdMWH^o7 dP8b\H 127.disclaimer of opinion 无法表示意见
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6N _ 128.adverse opinion 否定意见
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"1cX XA8{N 查看《
注会考试《审计》中的128个英文单词(一) 》
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