61.assessed level of material misstatement risk 重大错报风险的评估水平
]?p&sI4 w%&lCu@v 62.simall business 小规模企业
UUGwXq96i Iq`:h&'!L 63.accounting system
会计系统
q[#2` #8G(r9 64.test of control 控制测试
g<VJ4TE6R qh!2dj 65.walk-through test 穿行测试
,lLkAd?q x,a(O@ 66.communication 沟通
^~k2(DLk FOxMt;|M 67.flow chart 流程图
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gM z{w!yMp" 68.reperformance of internal control 重新执行
*P,dR]-m y| *X 69.audit evidence
审计证据
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zkqug &)@|WLW 70.substantive procedures 实质性程序
!%<bLD8 &R:$h*Wt| 71.assertions 认定
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2 72.esistence 存在
%y{#fZHc ZtPq*/' 73.occurrence 发生
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le|Rf 74.completeness 完整性
,C%fA>?UF8 qi7(RL_N 75.rights and obligations 权利和义务
~{7/v T >XnVK 76.valuation and allocation 计价和分摊
@Omgk=6 5(0f"zY 77.cutoff 截止
]03+8#J L P?E 78.accuracy 准确性
Nf(Np1?;c t{n|!T& 79.classification 分类
n4Od4&r Fdsaf[3[v 80.inspection 检查
fG2hCP+ Te=[tx~x 81.supervision of counting 监盘
B@Acm RN(>37B3_ 82.observation 观察
tJ>|t hk bjvpYZC\5 83.confirmation 函证
vovc,4} q 65mR!) 84.computation 计算
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0;br 85.analytical procedures 分析程序
xxWrSl`fB dLb9p"EE# 86.vouch 核对
0'T*l2Z`2 QJ2V&t"3 87.trace 追查
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7 /[Oo*}Dc=F 88.audit sampling 审计抽样
$89hkUuTu^ d1YE$ 89.error 误差
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tmM8YN| "RPX_ 92.sampling risk 抽样风险
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vA}U.z ,MkldCV 93.non- sampling risk 非抽样风险
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aK QJ{to% 94.sampling unit 抽样单位
nO{@p_3mi %n<u- {` 95.statistical sampling 统计抽样
Q2[@yRY/z ^6*LuXPv 96.tolerable error 可容忍误差
T8|aFoHCK '\yp}r'u 97.the risk of under reliance 信赖不足风险
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r,^}/<* 3m1]Ia-9 99.the risk of incorrect rejection 误拒风险
3,qq\gxB a&yIH;- 100. the risk of incorrect acceptance 误受风险
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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
dxm_AUM O&=40"Dr 103.cash receipt 现金收入
'M"JF;*r Yv0;U Kd 104.cash disbursement 现金支出
56!>}!8! =*f>vrme 105.bank statement 银行对账单
a|B^% XAN{uD^3\% 106.bank reconciliation 银行存款余额调节表
v/% q*6@ _ PC}`Y'& 107.balance sheet date
资产负债表日
[5&zyIi W)rE_tw,| 108.net realizable value 可变现净值
"X/cG9Lw U'IJwGRP 109.storeroom 仓库
#@h3#IC mG,%f"b0 110.sale invoice 销售发票
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kRw'6 cI #2MjL 111.price list 价目表
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V%R( 112.positive confirmation request 积极式询证函
F^iv1b J:M)gh~# 113.negative confirmation request 消极式询证函
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c{{3_ 114.purchase requisition 请购单
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115.receiving report 验收报告
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oYWcX9R 116.gross margin 毛利
=6#tJgg8 Pw4j?pv2 117.manufacturing overhead 制造费用
p^_E7k<ag RZykwD( 118.material requisition 领料单
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zFWDg 1c=Roiq 119.inventory-taking 存货盘点
>-0b@ +j .F'fBT`$ 120.bond certificate 债券
%I]?xe6 \-c8/= 121.stock certificate 股票
;]<{<czc W68d"J%>_ 122.audit report 审计报告
4uip!@$K 51oZw%os= 123.entity 被审计单位
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QtjB$ a7G0 124.addressee of the audit report 审计报告的收件人
G@Dw /Cd`h;#@ 125.unqualified opinion 无保留意见
K7&A^$` v2<roG6.V 126.qualified opinion 保留意见
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1 cK.T=7T 127.disclaimer of opinion 无法表示意见
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}t_> 查看《
注会考试《审计》中的128个英文单词(一) 》
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