61.assessed level of material misstatement risk 重大错报风险的评估水平
r4 5}o d{WOO)j 62.simall business 小规模企业
N7 _rVcDe +Swl$ab 63.accounting system
会计系统
&jnBDr MdkL_YP}. 64.test of control 控制测试
(Cti,g~ 3WGOftLzt 65.walk-through test 穿行测试
/a}N6KUi K-.%1d@$y 66.communication 沟通
}HbUB$5 :c}PW"0v 67.flow chart 流程图
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)6 I&1.}{G>F 68.reperformance of internal control 重新执行
IK4(r / :$X dR:f}} 69.audit evidence
审计证据
V^;lg[: 1csbuR? 70.substantive procedures 实质性程序
7oL:C >)>~S_u 71.assertions 认定
4w 7vgB Gh3f^PWnc 72.esistence 存在
Mg^A,8lrm &d!ASa 73.occurrence 发生
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%qw 74.completeness 完整性
"x:-#2+h "KC3+:tm 75.rights and obligations 权利和义务
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op&j4R 9(a*0H 77.cutoff 截止
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Zt;D OMjx,@9 78.accuracy 准确性
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wv%UsfD 3)^2X 80.inspection 检查
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->S p ?IO3w{fmH 81.supervision of counting 监盘
bg|=)sw4 6UPGE",u 82.observation 观察
0V2~ --`W1!jI@ 83.confirmation 函证
N45@)s!F9j [S.zWPX9{ 84.computation 计算
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JJ_KfnH 85.analytical procedures 分析程序
; ?,'jI*1 |;C;d"JC2 86.vouch 核对
=NRiro _z"\3hZ 87.trace 追查
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o9|t;i 88.audit sampling 审计抽样
eTtiAF=bW (Y?}'? 89.error 误差
1Zp^X:( t |:XSJ9 90.expected error 预期误差
_oU~S$hO 8vvNn>Q 91.population 总体
g3(?!f m?1AgsBR 92.sampling risk 抽样风险
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8|&Q )Z`OkkabnD 93.non- sampling risk 非抽样风险
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yMb.~A^$J 8{Wh4~|+ 95.statistical sampling 统计抽样
`9G1Bd8k # 9ZO1\ 96.tolerable error 可容忍误差
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Cc B o[aiT 97.the risk of under reliance 信赖不足风险
$0;Dk, _M[T8 "e( 98.the risk of over reliance 信赖过度风险
^0"[l { Zu^J X/um 99.the risk of incorrect rejection 误拒风险
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G\ x#tP)5n?s* 100. the risk of incorrect acceptance 误受风险
@p7*JLO `vrLFPdO 101.working trial balance 试算平衡表
|+Ub3<b[] 8.D9OpU 102.index and cross-referencing 索引和交叉索引
sHMZ'9b -;[,`g(f 103.cash receipt 现金收入
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< 104.cash disbursement 现金支出
iD!]I$ =MMSmu5! 105.bank statement 银行对账单
d-$/C| J 0$q)uip 106.bank reconciliation 银行存款余额调节表
^WIGd"^ z_ia3k< 107.balance sheet date
资产负债表日
!bIhw}^C* 8>V)SAI' 108.net realizable value 可变现净值
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MoE,L G9a6 $K)b 109.storeroom 仓库
|1"n\4$ d}]jw4 110.sale invoice 销售发票
t>(}LV. q{oppali 111.price list 价目表
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Fop'm))C8 EEO)b_( 113.negative confirmation request 消极式询证函
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VuMx7W1 c{K[bppJ* 114.purchase requisition 请购单
[NIaWI,> NYp46; 115.receiving report 验收报告
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@(lr #x5?RHX56 116.gross margin 毛利
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j;n> 117.manufacturing overhead 制造费用
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{Zy)p%j8 Mi&jl_& 119.inventory-taking 存货盘点
)*n2,n O0,=@nw8. 120.bond certificate 债券
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d;O4)8> 121.stock certificate 股票
16R0#Q/{+* l^%W/b>?b 122.audit report 审计报告
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whvvc2 123.entity 被审计单位
h1.<\GO u~q6?*5 124.addressee of the audit report 审计报告的收件人
$:SSm$k L9":= 125.unqualified opinion 无保留意见
&x<y4ORH| %T'<vw0 126.qualified opinion 保留意见
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bR}J[ l's*HExR 127.disclaimer of opinion 无法表示意见
`5CuH Pmj%QhOYE 128.adverse opinion 否定意见
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M %uy5la 查看《
注会考试《审计》中的128个英文单词(一) 》
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