61.assessed level of material misstatement risk 重大错报风险的评估水平
<}\!FuC 3 #8bG( 62.simall business 小规模企业
|ODi[~y N;YAG#'9~_ 63.accounting system
会计系统
SBf8Ipe 9+"R}Nxv^ 64.test of control 控制测试
6T?$m7c ,2|(UTv 65.walk-through test 穿行测试
MO_-7,.y U<YP@?w 66.communication 沟通
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$=N'Q gB3Tz(! 67.flow chart 流程图
?~%Go jc$gy`,F 68.reperformance of internal control 重新执行
TtWE:xE PnUYL.v 69.audit evidence
审计证据
wN+3OPM nlq"OzcH04 70.substantive procedures 实质性程序
CDT%/9+- 2C@ui728 71.assertions 认定
3axbWf3[ ^$D2fS 72.esistence 存在
yUyx&Y/ oMUyP~1 73.occurrence 发生
7m<;"e) oEuV&m|yX 74.completeness 完整性
yP~O C|Z Dcep^8' 75.rights and obligations 权利和义务
X!AD]sK k"L?("~ 76.valuation and allocation 计价和分摊
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d;u# 77.cutoff 截止
U WU PY Ih;I&D+e; 78.accuracy 准确性
Y)ig:m]# O-N@HZC 79.classification 分类
Z8vR/ UNC%<= 80.inspection 检查
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ds#om2) 81.supervision of counting 监盘
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.szc-r{ !</Snsi 83.confirmation 函证
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.n}h& 84.computation 计算
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KA 85.analytical procedures 分析程序
)Bb:?!EuEH M,R**z 86.vouch 核对
ukAE7O(W& b-"kclK 87.trace 追查
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P 5/f"dX 88.audit sampling 审计抽样
Q$B\)9`v[ .zQ'}H1.C 89.error 误差
]tnf<5x m +LP5S 90.expected error 预期误差
<W2YG6^i tm#[. 91.population 总体
GX@=b6#- ol #4AU` 92.sampling risk 抽样风险
+W}dO# Lt?k$U{qe) 93.non- sampling risk 非抽样风险
7W7yjG3g UVlXDebl 94.sampling unit 抽样单位
S4!}7NOh D3.$Vl,. 95.statistical sampling 统计抽样
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6 96.tolerable error 可容忍误差
}P(<]UF hVLVMqd 97.the risk of under reliance 信赖不足风险
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}Lc8tj< U3rpmml 100. the risk of incorrect acceptance 误受风险
mzH3Q564 C%T$l8$ 101.working trial balance 试算平衡表
*3s,~<''% _u QxrB"9 102.index and cross-referencing 索引和交叉索引
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[`/d$V!e 103.cash receipt 现金收入
*{1]b_< Z-;I,\Y% 104.cash disbursement 现金支出
yGZsPQIaV *m.4)2u= 105.bank statement 银行对账单
ELa:yIl0 RuBL_Vi 106.bank reconciliation 银行存款余额调节表
"}ZUa~7 K=Y{iHn 107.balance sheet date
资产负债表日
'M=c-{f~ *If]f0?% 108.net realizable value 可变现净值
&|#z" E^- ^oH!FN`;{ 109.storeroom 仓库
lDF26<<\` Ew$-,KC[ 110.sale invoice 销售发票
=CGB}qU l0 cjyb:gAO 111.price list 价目表
biy[h3b D FN 112.positive confirmation request 积极式询证函
^ygh[.e, S<=|i 113.negative confirmation request 消极式询证函
Hr/3nq}. MgG_D6tDM 114.purchase requisition 请购单
6eq`/~# ^,,lo<d_L 115.receiving report 验收报告
nA 5-P} NoD\t(@h 116.gross margin 毛利
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Pu 117.manufacturing overhead 制造费用
3lo.YLP^ (8d"G9R( 118.material requisition 领料单
n}!D)Gx @$]
CC1Y 119.inventory-taking 存货盘点
e(~Y!:Q#O Y&y5^nG 120.bond certificate 债券
+8eW/Bs@2 6,:`esl 121.stock certificate 股票
!PuW6 hJasnY7 122.audit report 审计报告
q A?j-H [X=J]e^D 123.entity 被审计单位
yMCd5%=M\ BzyzOtBp3L 124.addressee of the audit report 审计报告的收件人
M-+pYv#&P ;y%C\YB# 125.unqualified opinion 无保留意见
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oMer+=vH ?~fuMy B 128.adverse opinion 否定意见
8"2X 8C8 .>bvI1 查看《
注会考试《审计》中的128个英文单词(一) 》
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