61.assessed level of material misstatement risk 重大错报风险的评估水平
w?$u! X 5w [= 62.simall business 小规模企业
BJ.8OU*9]S ]zwqG A 63.accounting system
会计系统
eV{FcJha x[O#(^q 64.test of control 控制测试
D@4&@> G=bP<XF 65.walk-through test 穿行测试
0@FM^ejA# ~=AKX(Q 66.communication 沟通
$ DZQdhv uZiY<(X 67.flow chart 流程图
^Mvsq) N;`[R>Z~ 68.reperformance of internal control 重新执行
cLyuCaH>c N5 rG.6K 69.audit evidence
审计证据
~q_+;W. b[[6X 70.substantive procedures 实质性程序
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; 4xpWO6Q 71.assertions 认定
:kiO 6nWx>R< 72.esistence 存在
,M/#Q6P0} Vg,>7?]6h 73.occurrence 发生
FG5c:Ep ,<P[CUD&& 74.completeness 完整性
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C ZAM+4#@ 75.rights and obligations 权利和义务
Zqs-I8y [ls ?IFg 76.valuation and allocation 计价和分摊
=Z>V}`n X-N$+[# 77.cutoff 截止
gy,TT<1) ^3)2]>pW 78.accuracy 准确性
ox=7N{+`J ^B!?;\4IM 79.classification 分类
4@mXtA SX=0f^ 80.inspection 检查
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SQ:' 6[2?m*BsN 81.supervision of counting 监盘
E#2k|TpH4 v.LUK 82.observation 观察
`i)ePiE 5f*'wA 83.confirmation 函证
L|1zHDxQ :k )<1ua 84.computation 计算
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hC,-9c BSu)O~s 86.vouch 核对
hYUV9k: ,f0g|5yDf 87.trace 追查
6p=x gk-q -b>O4_N 88.audit sampling 审计抽样
]vkHU6d :0j`yo:w 89.error 误差
YG1`%,OW` '-]BSU 90.expected error 预期误差
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~ 6BN(^y#-X 91.population 总体
^\kHEM|5v &|\}\+0Z 92.sampling risk 抽样风险
U9fF;[g W]}V<S$ 93.non- sampling risk 非抽样风险
yqb<<4I 9PGR#!!F$ 94.sampling unit 抽样单位
No&[ \; D:vUy* 95.statistical sampling 统计抽样
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J2 : 3pv1L~ ZI 96.tolerable error 可容忍误差
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s1\BjSzk 97.the risk of under reliance 信赖不足风险
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/N{@g.edL Bpo68%dx89 99.the risk of incorrect rejection 误拒风险
v_h*:c j"sO<Q{6% 100. the risk of incorrect acceptance 误受风险
1HWJxV" N b[o6AX 101.working trial balance 试算平衡表
BI^]juH-c X|1YGZJ 102.index and cross-referencing 索引和交叉索引
HgATH EEZ2Gu6c 103.cash receipt 现金收入
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<m:wuNEM dsZ( D:) 105.bank statement 银行对账单
N_Ld,J%g 2\tjeg 106.bank reconciliation 银行存款余额调节表
_";pk _ []3}(8yxGb 107.balance sheet date
资产负债表日
hsO.521g Hf{%N'4 108.net realizable value 可变现净值
&p4<@k\L Tn-]0hWkP 109.storeroom 仓库
T`ZJ=gv sLqvDH?V 110.sale invoice 销售发票
5g>kr<K =?Md&%j 111.price list 价目表
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j:KQIwc PSR`8z n 114.purchase requisition 请购单
A;x^6> <1.mm_pw 115.receiving report 验收报告
J\D3fh97- VDY1F_Fk 116.gross margin 毛利
g9Gy3zk= N4jLbnA 117.manufacturing overhead 制造费用
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#de^~ 118.material requisition 领料单
wx5*!^&j *v/*_6f* 119.inventory-taking 存货盘点
4PM`hc g"?D>}@= 120.bond certificate 债券
Vdk+1AX r!,V_a4n 121.stock certificate 股票
@2*6+w_Ae Pp hQa!F$ 122.audit report 审计报告
"]Td^Nxi >{Z=cv/6o 123.entity 被审计单位
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kf{_!TK !OgoV22 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
(C@@e'e yo?Q%w'Nh 126.qualified opinion 保留意见
mP[u[|] lXKZNCL 127.disclaimer of opinion 无法表示意见
MV\zwH /z:K# 128.adverse opinion 否定意见
r^^C9" :%MWbnVSC, 查看《
注会考试《审计》中的128个英文单词(一) 》
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