61.assessed level of material misstatement risk 重大错报风险的评估水平
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&0 \8Mn[G9TL 62.simall business 小规模企业
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)$! R+'$V$g\X 63.accounting system
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k[TVu5R 3\x@G)1 64.test of control 控制测试
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65.walk-through test 穿行测试
Gm,vLs9H$T A1b</2 66.communication 沟通
(0L7Ivg< RrFq" 67.flow chart 流程图
gN2$;hb? N_dHPa 68.reperformance of internal control 重新执行
|Z]KF>S] 9g*O;0 uz 69.audit evidence
审计证据
F.zx]][JV ^?pf.E!F` 70.substantive procedures 实质性程序
:O`7kZ]=n ?hqHTH:PU 71.assertions 认定
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Q 72.esistence 存在
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Z 4@2<dw|*h 73.occurrence 发生
p`/"e<TP ZXCq> 74.completeness 完整性
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jWz1+ [i[*xf-B 75.rights and obligations 权利和义务
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NR 12 8aJ 76.valuation and allocation 计价和分摊
baLO~C oXC|q-(C 77.cutoff 截止
4Zz%vY 9CBKU4JQ 78.accuracy 准确性
gN,O)@N'd3 k|C~qe3E 79.classification 分类
'eyzH[l,( kJQH{n+)R 80.inspection 检查
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v 81.supervision of counting 监盘
u|;?FQ$M "_LDs(& 82.observation 观察
2C6o?*RjyY q=I8W}Zi 83.confirmation 函证
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G[pp$[ 84.computation 计算
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p ;(&$Iw9X 85.analytical procedures 分析程序
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_xKIp>A 7aF'E1e'3 87.trace 追查
s3(mkdXv 6o5NeKZ 88.audit sampling 审计抽样
*B4?(&0 .uh>S!X, ] 89.error 误差
fL^$G;_?3 ~Q+E" " 90.expected error 预期误差
yH=Hrz:<eM ]_"c_QG 91.population 总体
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F"-u8in` ABx< Ep6 93.non- sampling risk 非抽样风险
I cJy$+ G '1K6 94.sampling unit 抽样单位
&i(\g7%U qjBF]3%t% 95.statistical sampling 统计抽样
>(?}'pS8 Sg &0a$ 96.tolerable error 可容忍误差
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[ 97.the risk of under reliance 信赖不足风险
1"\^@qRv# `4SwdW n 98.the risk of over reliance 信赖过度风险
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N9dx^+\ +6~y1s/B[ 100. the risk of incorrect acceptance 误受风险
)%+7"7. gzMp&J 101.working trial balance 试算平衡表
[ML|,kq! HZawB25{ 102.index and cross-referencing 索引和交叉索引
#Dz. 58A r!N> FE 103.cash receipt 现金收入
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8X @<TC+M5! 104.cash disbursement 现金支出
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`o4%UkBpM 105.bank statement 银行对账单
9#>t% IF~ h@2YQgw` 106.bank reconciliation 银行存款余额调节表
iW?z2%# B*@0l: 107.balance sheet date
资产负债表日
gcA,u)z}R yC:C 108.net realizable value 可变现净值
T5_/*`F z%q)}$O 109.storeroom 仓库
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{ 110.sale invoice 销售发票
R:5uZAx Z?f-_NHg 111.price list 价目表
\Dx;AK s vWH)W?2 112.positive confirmation request 积极式询证函
#rI4\K oazY?E]}3 113.negative confirmation request 消极式询证函
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" 115.receiving report 验收报告
~]Weyb[N N|2PW ~, 116.gross margin 毛利
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op c }7gHud 117.manufacturing overhead 制造费用
+zg3/C4 S h]vuBHJ} 118.material requisition 领料单
e9;5.m X/f?=U 119.inventory-taking 存货盘点
%BwvA_T'Q <{cf'"O7 ) 120.bond certificate 债券
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$8M}q:X 121.stock certificate 股票
$/kZKoF{f Y`*h#{| 122.audit report 审计报告
veAdk9 =/+f3 123.entity 被审计单位
@:/H)F^x `D? &)Y 124.addressee of the audit report 审计报告的收件人
gX~lYdA a_\t(U 125.unqualified opinion 无保留意见
cB6LJ}R sZ>0*S 126.qualified opinion 保留意见
tx$`1KA bMB@${i} 127.disclaimer of opinion 无法表示意见
uC|bC#; d$HPpi1LL 128.adverse opinion 否定意见
HE:]zH /^9=2~b 查看《
注会考试《审计》中的128个英文单词(一) 》
\gGTkH