61.assessed level of material misstatement risk 重大错报风险的评估水平
R&-Vm3mc3 & t.G4 62.simall business 小规模企业
rN3qTp ,+d\@ : 63.accounting system
会计系统
iBM;$0Y ?rJe"TOIy 64.test of control 控制测试
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#1 F3?PlH:Y 65.walk-through test 穿行测试
} SNZl`> <dD)>Y. 66.communication 沟通
*=2sXH1j M+L8~BD@ 67.flow chart 流程图
zao=}j? j; MQ_?"iN 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
anzt;V.;Y oSl@EI 70.substantive procedures 实质性程序
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G 71.assertions 认定
.eHOG]H z@8W 72.esistence 存在
^[6S]Ft( Gp9:#L! 73.occurrence 发生
MQY}}a-oug +T/T \[ 74.completeness 完整性
)Jaq5OMA/ tkX?iqKQ 75.rights and obligations 权利和义务
vTl7x (M-Wea!q 76.valuation and allocation 计价和分摊
@}<b42 9 WO|g[Y3 77.cutoff 截止
Tb[1\ JQ%D6b 78.accuracy 准确性
aGml!N5' ED;rp9( 79.classification 分类
R_zQiSwG< a/{M2 80.inspection 检查
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bto0 81.supervision of counting 监盘
KCl85Wi' :pCv!g2 82.observation 观察
.Cz9?]jyI BW x=Q 83.confirmation 函证
=#>F' A U~GQ JR 84.computation 计算
Fz {T; mHF?t.y 85.analytical procedures 分析程序
Tl!}Rw~Pg P;U(2;9 N 86.vouch 核对
7t3ps hd1aNaF- 87.trace 追查
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X1cG 88.audit sampling 审计抽样
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. G@+R!IG 89.error 误差
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/f@ 90.expected error 预期误差
x(+H1D\W REGk2t.L 91.population 总体
@h,3"2W{Ev uZml.#@4 92.sampling risk 抽样风险
=$-+~ @q"HZO[ 93.non- sampling risk 非抽样风险
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^{ 94.sampling unit 抽样单位
#SX-Y)> 1@ :pdl2#5H^ 95.statistical sampling 统计抽样
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[{vA6 m0p%R>:5 96.tolerable error 可容忍误差
K"jS,a?s 6 rlQ=rNrG&E 97.the risk of under reliance 信赖不足风险
KA? J: cBtQ2,<6 98.the risk of over reliance 信赖过度风险
)?{jD d:#z{V_ 99.the risk of incorrect rejection 误拒风险
Ku?1QDhrF* {u[_^ 100. the risk of incorrect acceptance 误受风险
V~sfR^FQ' ?UV|m 101.working trial balance 试算平衡表
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-^ 102.index and cross-referencing 索引和交叉索引
4+J>/ xiZ zG)vmysJf 103.cash receipt 现金收入
_t>[gB, %J8uVD.2 104.cash disbursement 现金支出
J^-a@'`+ 2j&0U!DX 105.bank statement 银行对账单
vP%}XEF BB imP 106.bank reconciliation 银行存款余额调节表
30W.ks5( f0{j/+F_o 107.balance sheet date
资产负债表日
3<>DDY2bl \U>|^$4 #5 108.net realizable value 可变现净值
i`w)dS #$;}-* 109.storeroom 仓库
jJD*s/o ue*o>iohB 110.sale invoice 销售发票
^p~QHS/ lS]6SkZ6 111.price list 价目表
q[(1zG%NbA uann'ho?q 112.positive confirmation request 积极式询证函
]P e8G(E! [)?yH3 113.negative confirmation request 消极式询证函
%c@PTpAM owx0J,,G 114.purchase requisition 请购单
P4:Zy;$v! (>uA(#Z 115.receiving report 验收报告
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eV"s5X[$ t +|t/1s2 117.manufacturing overhead 制造费用
&g~NkJc0c 6mqp`x` 118.material requisition 领料单
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}G/x*N 119.inventory-taking 存货盘点
5w%[|%KG:L .{-X1tJ7 120.bond certificate 债券
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b+qLh&? 121.stock certificate 股票
]X> I(p@ |I;]fH,+ 122.audit report 审计报告
r>gf&/Pl PZVH=dagq 123.entity 被审计单位
M+I9k;N6& h; 6G~D 124.addressee of the audit report 审计报告的收件人
DOOF--ua j`#H%2W\; 125.unqualified opinion 无保留意见
]Upr<! 5uV_Pkb?8 126.qualified opinion 保留意见
-EP(/CS! *'*n}fM 127.disclaimer of opinion 无法表示意见
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<7! "8e r4d#;S9{o 查看《
注会考试《审计》中的128个英文单词(一) 》
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