61.assessed level of material misstatement risk 重大错报风险的评估水平
@72x`&|I?u 7fTxGm 62.simall business 小规模企业
Ro'jM0(KE 5%<TF.;-J 63.accounting system
会计系统
Mn]}s:v / <JY:1| 64.test of control 控制测试
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\2]M XnBm`vk?V! 65.walk-through test 穿行测试
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~4mN^ 66.communication 沟通
`[WyHO|8 pO"m~ mpA 67.flow chart 流程图
hzaLx8L UhsO\ 9}qH 68.reperformance of internal control 重新执行
z*6$&sS\> fd4;mc1T 69.audit evidence
审计证据
xME(B@j 3PsxOb+ 70.substantive procedures 实质性程序
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q%BH -NAmu97V} 71.assertions 认定
?E%+}P saatU;V 72.esistence 存在
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cX2$kIs; 73.occurrence 发生
%fHH{60 !0`lu_ZN 74.completeness 完整性
GF&_~48GD avlqDi1l 75.rights and obligations 权利和义务
/x$}D=(CZ x@htx? 76.valuation and allocation 计价和分摊
PmHd9^C -:MmSeG7gO 77.cutoff 截止
Zw+=ng.q? M3ZOk<O<R 78.accuracy 准确性
Tj=gRQ2v ri: ,q/- 79.classification 分类
vyE{WkZxR *t^eNUA 80.inspection 检查
X1Qr_o-BR #+$ zE#je 81.supervision of counting 监盘
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( jDkm:X}: 82.observation 观察
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Uls+n@\! ]a M-p@ 84.computation 计算
a~,Kz\Tt ?b56AE 85.analytical procedures 分析程序
8yn4}`Nc@ #*^e,FF< 86.vouch 核对
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Yr=8!iR$ ^+wk 88.audit sampling 审计抽样
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})PO7: Y3k[~A7X 90.expected error 预期误差
;`+`#h3-V ]w!0u2K<Q\ 91.population 总体
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92.sampling risk 抽样风险
dq(E&`SzK aZ6'|S; 93.non- sampling risk 非抽样风险
\9w~pO H'Nq#K 94.sampling unit 抽样单位
`Ug tvo >OK#n)U` 95.statistical sampling 统计抽样
`]jqQr97 J:AMnUOcDi 96.tolerable error 可容忍误差
wN(&5rfS OM)3Y6rK 97.the risk of under reliance 信赖不足风险
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'( 98.the risk of over reliance 信赖过度风险
b!^@PIX <UT>PCNG 99.the risk of incorrect rejection 误拒风险
q(H ip<6p 8eN7VT eb 100. the risk of incorrect acceptance 误受风险
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\ns4 Z/g]o# 101.working trial balance 试算平衡表
hO3{ cI:-Z{M7z 102.index and cross-referencing 索引和交叉索引
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clw k3>YBf`fC 103.cash receipt 现金收入
6]n/+[ ks JhP\u3 QE 104.cash disbursement 现金支出
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yXV ;|HL+je;Z 105.bank statement 银行对账单
f@d9Hqr+l; ,EI:gLH 106.bank reconciliation 银行存款余额调节表
wXbsS)#/ I3(d<+M 107.balance sheet date
资产负债表日
to`mnp9Z ]Lm'RlV 108.net realizable value 可变现净值
y`So&:1 -{{[cTI 109.storeroom 仓库
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z)w-N 110.sale invoice 销售发票
p0VUh! t,HFz6 111.price list 价目表
<cj{Qk ~*-qX$gr 112.positive confirmation request 积极式询证函
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`_(<H 113.negative confirmation request 消极式询证函
IPtvuEju\ :c=.D;, 114.purchase requisition 请购单
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115.receiving report 验收报告
-c+]Wm"\ X{Zm9T 116.gross margin 毛利
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+TSSi em 117.manufacturing overhead 制造费用
r,;\/^ u* o35fifM` 118.material requisition 领料单
bK*~ol BJy;-(JP 119.inventory-taking 存货盘点
3+U]?7t #{PmNx%M 120.bond certificate 债券
E!mmLVa9 .zkP~xQ~ 121.stock certificate 股票
<[i}n55 G5Yk bw# 122.audit report 审计报告
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124.addressee of the audit report 审计报告的收件人
)(TAT< *y]+dK&- 125.unqualified opinion 无保留意见
@dEiVF`4: H"Dn]$Q\Z 126.qualified opinion 保留意见
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ZX16} ;rR/5d1! 127.disclaimer of opinion 无法表示意见
r:g9 Z_ |"Z{I3Umg 128.adverse opinion 否定意见
$k%Z$NSN= {' 5qv@3 查看《
注会考试《审计》中的128个英文单词(一) 》
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