61.assessed level of material misstatement risk 重大错报风险的评估水平
OF O,5 'oF ('uR 62.simall business 小规模企业
#F'8vf'r F+<Z%KuCu 63.accounting system
会计系统
4,?WNPqo %(:{TR 64.test of control 控制测试
R#HX}[Hb {ukQBu#}< 65.walk-through test 穿行测试
!3 zN [@w, _tpOVw4I 66.communication 沟通
G@scz!Nt UZJ#/x5F 67.flow chart 流程图
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6DD v>0} v)<v 68.reperformance of internal control 重新执行
6T%5<I*&3s S%df'bh$ 69.audit evidence
审计证据
T%SK";PAU$ ^n*:zmD 70.substantive procedures 实质性程序
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U-#woXa Mt&n|']`8 71.assertions 认定
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mk h 72.esistence 存在
zEi\#Zg$ >FqU=Q 73.occurrence 发生
h8icF}m #q6#nfi" 74.completeness 完整性
UvuAN:' bmO(tQS$5 75.rights and obligations 权利和义务
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PoS 76.valuation and allocation 计价和分摊
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'[! 'HY sCE%./h] 77.cutoff 截止
:}-izd)/j piXL6V @c 78.accuracy 准确性
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#7uNH2 79.classification 分类
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9s?gI4XN 80.inspection 检查
M"yOWD~s~ %]N|?9L"= 81.supervision of counting 监盘
-@.FnFa LR3>_t 82.observation 观察
_}tPtHPa/ h;):TFiC 83.confirmation 函证
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I!T=$Um 84.computation 计算
\s7/` |qpFR)l 85.analytical procedures 分析程序
D/+l$aBz $4hi D;n 86.vouch 核对
^#U[v7y 9K-,#a 87.trace 追查
$Ww.^ym "iUh.c=0F, 88.audit sampling 审计抽样
|\W~+}'g~ F:8@ ]tA& 89.error 误差
~Gl5O`w( +3Z+#nGtk 90.expected error 预期误差
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;m@\R !\cVe;<r 91.population 总体
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/f *0'< DnGW 92.sampling risk 抽样风险
xXSfYW @TJ 93.non- sampling risk 非抽样风险
Xh }G=1} p$cb&NNh*H 94.sampling unit 抽样单位
PW\me7iCz j{6O:d6([$ 95.statistical sampling 统计抽样
t+D= @"BZP 1p=bpJC 96.tolerable error 可容忍误差
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+:38 ~zVe?(W 97.the risk of under reliance 信赖不足风险
{u4AOM=) @U9`V&])F[ 98.the risk of over reliance 信赖过度风险
H3( @Q^9 J[c`Qq:&e 99.the risk of incorrect rejection 误拒风险
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0Y-X 100. the risk of incorrect acceptance 误受风险
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BbG2k 101.working trial balance 试算平衡表
`uC^"R(m ^fmuBe}d{ 102.index and cross-referencing 索引和交叉索引
N?O^" 4vV\vXT * 103.cash receipt 现金收入
zL9:e7o Wl}J= 104.cash disbursement 现金支出
#/HZ[Vw <k{_YRB 105.bank statement 银行对账单
PsOq- >E3-/)Ti 106.bank reconciliation 银行存款余额调节表
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?} <C451+95 107.balance sheet date
资产负债表日
5&xbGEP$ g |H 108.net realizable value 可变现净值
~y"OyO i& u=Xpu,q 109.storeroom 仓库
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?jf 110.sale invoice 销售发票
x,|fblQz Rtlc&Q.b 111.price list 价目表
3*\hGt,ZP pCC^Hxa 112.positive confirmation request 积极式询证函
`?SC.KT A4Q{(z-? 113.negative confirmation request 消极式询证函
|;&I$'i j8aH*K-l{ 114.purchase requisition 请购单
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dp$jrNLr <p-@XzyE 115.receiving report 验收报告
.1z=VLKF' &WOm[]Q4 116.gross margin 毛利
*\cU}qjk ewWw 117.manufacturing overhead 制造费用
zKp R:F ? cn`N| 118.material requisition 领料单
piqh7u3~ G( BSe`f 119.inventory-taking 存货盘点
eu":\ks m/,80J8L+f 120.bond certificate 债券
+ej5C:El_} >V4r'9I 121.stock certificate 股票
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*`LrvE@t \HG4i/V:h 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
!6a;/ys 6']G HDK 125.unqualified opinion 无保留意见
%UhLCyC/ 3to!C"~\K- 126.qualified opinion 保留意见
RCoDdtMo |_QpB?b 127.disclaimer of opinion 无法表示意见
#_
UP}G$ ovdaK"q2 128.adverse opinion 否定意见
2##mVEo.( _+H $Pa}? 查看《
注会考试《审计》中的128个英文单词(一) 》
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