61.assessed level of material misstatement risk 重大错报风险的评估水平
aM#xy6:XG ePaC8sd0 62.simall business 小规模企业
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OFN%m 1;{nU.If 63.accounting system
会计系统
G-]<+-Q$4 []yIz1P=j 64.test of control 控制测试
\LQZoD?W YD9vWk\/ 65.walk-through test 穿行测试
"A~D(1K $3ZQ|X[|+ 66.communication 沟通
Iue=\qUK^ d$E>bo-\ 67.flow chart 流程图
[ z/G `qCL&(`% 68.reperformance of internal control 重新执行
RX^8`}N IkA~+6UY 69.audit evidence
审计证据
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Yy`A0v 70.substantive procedures 实质性程序
UMF M.GI i=rA;2> 71.assertions 认定
K)Z~ iBRM LL+_zBP. 72.esistence 存在
k{lX K\zN e8xNZG; 73.occurrence 发生
ft0d5n!ui4 Qn-nO_JL 74.completeness 完整性
fT?m~W^ 0 A8G8^T 75.rights and obligations 权利和义务
_Vt9ckaA %X%f0J 76.valuation and allocation 计价和分摊
If 'N0^'W < %<nh`D 77.cutoff 截止
q%]5/.J )/OIzbA3# 78.accuracy 准确性
B !rb*"[ Wap\J7NY 79.classification 分类
9j-;-`$S qAlX#] 80.inspection 检查
R@>^t4#_Q0 '%TD#!a 81.supervision of counting 监盘
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hCXP 0Am\02R.C, 82.observation 观察
43,*.1;sz ,LLx&jS 83.confirmation 函证
5s4x%L (~} )`gxaT>&l 84.computation 计算
v9f%IE4fX `m"K_\w=/ 85.analytical procedures 分析程序
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fmLDufx 86.vouch 核对
wLE|J9t%Ea ALInJ{X 87.trace 追查
>*+n`"6 8 QI+O` 88.audit sampling 审计抽样
p -!/p# LCH w. 89.error 误差
(58r9WhS (5hUoDr! 90.expected error 预期误差
W~l.feW$i jsKKg^g 91.population 总体
ew c:-2Y^ q!h'rX=_- 92.sampling risk 抽样风险
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`J7@G]X;2 93.non- sampling risk 非抽样风险
/P/0\3TCi D&],.N 94.sampling unit 抽样单位
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k 95.statistical sampling 统计抽样
1n.F`%YG mWLi XKnb 96.tolerable error 可容忍误差
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a \,!Qo*vj 97.the risk of under reliance 信赖不足风险
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X@A8~kj1 O[|X=ZwR:l 99.the risk of incorrect rejection 误拒风险
|gT8 QP Fd%JF#Hk 100. the risk of incorrect acceptance 误受风险
,WoV)L'? e_S,N0 101.working trial balance 试算平衡表
dn_l#$ U 3_{rXtT)' 102.index and cross-referencing 索引和交叉索引
jPc,+? \t=#MzjR 103.cash receipt 现金收入
ezm*9Jc~p c;#gvE 104.cash disbursement 现金支出
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DW)81*~g UzV78^:,iD 106.bank reconciliation 银行存款余额调节表
Jr(Z Ym' q[. p(6: 107.balance sheet date
资产负债表日
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F+ 108.net realizable value 可变现净值
.GCJA`0h X LY>}r 109.storeroom 仓库
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S.U#lAn( @)ls+}=Y 111.price list 价目表
v++&% F$YT4414 112.positive confirmation request 积极式询证函
Ju"c!vu~ xd4~[n\hm 113.negative confirmation request 消极式询证函
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|ijkys 114.purchase requisition 请购单
S++jwP ' XOWSx;Y 115.receiving report 验收报告
m,rkKhXP Dh68=F0 116.gross margin 毛利
I 6L3M\+- n<A<Xj08T9 117.manufacturing overhead 制造费用
aZq7(pen VLbbn 118.material requisition 领料单
.k,,PuP ?lU(FK 119.inventory-taking 存货盘点
IGA4"\s c+##!_[9 120.bond certificate 债券
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{=MRJg!U c?Mbyay 122.audit report 审计报告
5YgT*}L+, bUuQ"!>ppu 123.entity 被审计单位
gz Dfx&.0 7gRR/&ZK 124.addressee of the audit report 审计报告的收件人
J(9{P/ 79+i4(H 125.unqualified opinion 无保留意见
e?KzT5j: >H,E3Z 126.qualified opinion 保留意见
(543`dqAmC NE|Q0g 127.disclaimer of opinion 无法表示意见
LMLrH. UC.kI&A 128.adverse opinion 否定意见
+$#h6V vPrlRG6 查看《
注会考试《审计》中的128个英文单词(一) 》
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