61.assessed level of material misstatement risk 重大错报风险的评估水平
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t{A=9 #mTMt;x 62.simall business 小规模企业
r&/D~g\"|[ 6NSO >/E 63.accounting system
会计系统
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64.test of control 控制测试
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S{\#s 65.walk-through test 穿行测试
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QQ !: 66.communication 沟通
>+f'!*%7He ndB@J*Imu 67.flow chart 流程图
.Wh6(LDY( 3li q9P_ 68.reperformance of internal control 重新执行
n4XMN\:g{ _32/WQF6 69.audit evidence
审计证据
+E)e1:8 :(RL8 70.substantive procedures 实质性程序
FcY$k%;'Q d)9PEtI 71.assertions 认定
d^_itC;-, y8}"DfU. 72.esistence 存在
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Ra\^uz .0KOnLdK 73.occurrence 发生
kU>#1He T+3k$G[e/ 74.completeness 完整性
{\F2*P 0rGj|@+; 75.rights and obligations 权利和义务
"&|lO| ScsWnZ 76.valuation and allocation 计价和分摊
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'%3u%;" !HbqbS22 78.accuracy 准确性
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J~fuW?a]r 79.classification 分类
+0SW ?#% {W]bU{%. 80.inspection 检查
TIKEg10I % d4+Ctrp- 81.supervision of counting 监盘
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1 82.observation 观察
Ae3,W ipgN<|`?@ 83.confirmation 函证
,K`E&hS 6j?FRs 84.computation 计算
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x 4|I7:~ 85.analytical procedures 分析程序
;sm"\.jF VM=hQYe 86.vouch 核对
nmTm(?yE t*5z1T? 87.trace 追查
EaJDz`T} t00\yb^vJ8 88.audit sampling 审计抽样
pE~9o 9 z%++\.g_ 89.error 误差
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#_?426Wfs 90.expected error 预期误差
XPGL3[w\V cH+h=E= 91.population 总体
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92.sampling risk 抽样风险
Fc34Y0_A />2A<{6\=P 93.non- sampling risk 非抽样风险
CM+F7#T?n Mb2:'u[ 94.sampling unit 抽样单位
^aGZJiyJ byEvc[/>Ys 95.statistical sampling 统计抽样
@>qx:jx(-S Tb5$ 96.tolerable error 可容忍误差
} IIK~d, 9;>@"e21R 97.the risk of under reliance 信赖不足风险
x*5 Ch~<k ^.ZSpc}< 98.the risk of over reliance 信赖过度风险
"#_)G7W+e Gp?ToS2^d 99.the risk of incorrect rejection 误拒风险
U-wq- GT >X-ed 100. the risk of incorrect acceptance 误受风险
34/]m/2NZK (M+,wW[6 101.working trial balance 试算平衡表
~%cSckE ^&f{beU9 102.index and cross-referencing 索引和交叉索引
$gj+v+%N h(+m<J 103.cash receipt 现金收入
s9ju/+fv .Um?5wG~i 104.cash disbursement 现金支出
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Orpw 105.bank statement 银行对账单
1NE!=;VOl +cV5h 106.bank reconciliation 银行存款余额调节表
bQ|#_/? kxr6sO~ 107.balance sheet date
资产负债表日
A{DIp+ |o; j0 108.net realizable value 可变现净值
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109.storeroom 仓库
pXpLL_ twYB=68 110.sale invoice 销售发票
al3BWRq'f GY0XWUlC 111.price list 价目表
{UV<=R,E ,T,B0 112.positive confirmation request 积极式询证函
?9wFV/ FOlA* U4U 113.negative confirmation request 消极式询证函
s/W!6JX4 !%Z)eO~Z 114.purchase requisition 请购单
!_^{udB} hB2s$QS 115.receiving report 验收报告
^5FJ}MMJf zezofW]a 116.gross margin 毛利
!R] CmK `[C v- 117.manufacturing overhead 制造费用
&2P:A VrnK)za*H 118.material requisition 领料单
c1)BGy li =hOj8;2 119.inventory-taking 存货盘点
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D`o 122.audit report 审计报告
s$DT.cvO }K#&5E 123.entity 被审计单位
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t`Y1.]@U mhJOR'2 125.unqualified opinion 无保留意见
QvK]<HEr b Q9"GO<X 126.qualified opinion 保留意见
9Ww=hfb5UW SS45<!iy 127.disclaimer of opinion 无法表示意见
$&n240( vBCZ/F[ 128.adverse opinion 否定意见
x jP" 'yU 9`gGsC 查看《
注会考试《审计》中的128个英文单词(一) 》
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