61.assessed level of material misstatement risk 重大错报风险的评估水平
Bj1%}B 8 s$6R|ti 62.simall business 小规模企业
+q}t%K5 nFNRiDx 63.accounting system
会计系统
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A 64.test of control 控制测试
g w([08 +ODua@ULFB 65.walk-through test 穿行测试
nf/?7~3?[ -3R:~z^L 66.communication 沟通
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J 67.flow chart 流程图
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f8\TG| 68.reperformance of internal control 重新执行
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69.audit evidence
审计证据
);h(D!D, Bi:lC5d5? 70.substantive procedures 实质性程序
;"Kgg:K>W 4u6 FvN 71.assertions 认定
FAEF E7fQ9] 72.esistence 存在
J+`aj8_ B +gX,r$bX 73.occurrence 发生
V ql4*OJW #m.e9MU 74.completeness 完整性
=EP`,zqn$9 r%?-MGc 75.rights and obligations 权利和义务
P9bM+@5e yV!4Im.> 76.valuation and allocation 计价和分摊
Reikf}9Q JcR|{9ghT 77.cutoff 截止
,Y/B49 {R!yw`#^B 78.accuracy 准确性
;o!p9MEpz; TVD~Ix 79.classification 分类
a/j;1xcc< bV8+Eu 80.inspection 检查
zl@^[km{ %+(AKZu: 81.supervision of counting 监盘
[Cl0Kw.LD ^HSxE 82.observation 观察
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@'R)$:I%L 83.confirmation 函证
HY)xT$/J ETdXk&AN 84.computation 计算
b_31 \ EL?(D 85.analytical procedures 分析程序
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W. 86.vouch 核对
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v.A\: t )zd'[ 87.trace 追查
5?k5J\+ =X4Fn^w"4O 88.audit sampling 审计抽样
|h]V9= ;5 j|B|v 89.error 误差
$jN.yNm0 @V%\Gspv 90.expected error 预期误差
h<G4tjtk ^c\O,*: 91.population 总体
#d-({blo< Zhq_ pus"a 92.sampling risk 抽样风险
M~taZt4 ,n/]ALz>~ 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
0\dmp'j] J/je/PC 95.statistical sampling 统计抽样
{@InOo!4w] "I.6/9 96.tolerable error 可容忍误差
( C!p2f Cr5ND\ 97.the risk of under reliance 信赖不足风险
kTb$lLG\xk D\Ak-$kJ^ 98.the risk of over reliance 信赖过度风险
=l`)b ipv5JD[ 99.the risk of incorrect rejection 误拒风险
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*)RmX$v3 )eyzHB,H 101.working trial balance 试算平衡表
VE )D4RL 9-42A7g^C 102.index and cross-referencing 索引和交叉索引
Z=JKBoAY T2e-RR 103.cash receipt 现金收入
fkxkf^g) 46:<[0Psl/ 104.cash disbursement 现金支出
2*NPK} cbJgeif 105.bank statement 银行对账单
PtfG~$h? is<:}z 106.bank reconciliation 银行存款余额调节表
#1<m\z 7l n7!T{+ge 107.balance sheet date
资产负债表日
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k,GF9p] f;e#7_ 108.net realizable value 可变现净值
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e $C[z]}iOi 109.storeroom 仓库
%N8I'*u <o(;~ 110.sale invoice 销售发票
t#NPbLZ -"[4E0g0 111.price list 价目表
/@9Q:'P CD`a-]6qA 112.positive confirmation request 积极式询证函
xs"i_se T)! }Wvv 113.negative confirmation request 消极式询证函
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X N^;lp<{6? 114.purchase requisition 请购单
'.|} B"4 3o7C 115.receiving report 验收报告
S@qPf0dL< i 8sv,P 116.gross margin 毛利
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;C 117.manufacturing overhead 制造费用
c9|4[_&B~ fQoAdw 118.material requisition 领料单
B7\4^6Tx % S312=w 119.inventory-taking 存货盘点
tV++QC7@L Igo`\JY 120.bond certificate 债券
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121.stock certificate 股票
rc=E%Qv%? g#I`P& 122.audit report 审计报告
LK h=jB^bT SgU@`Pb 123.entity 被审计单位
7'wpPXdY1 t#(NfzN 124.addressee of the audit report 审计报告的收件人
fG 2)r Q YA4C1h' 125.unqualified opinion 无保留意见
#aqnj+ @[^ 3yC# 126.qualified opinion 保留意见
`gl?y;xC *"^X)Y{c+l 127.disclaimer of opinion 无法表示意见
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d!I%AlV 128.adverse opinion 否定意见
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r{!IFL A+/Lt>+AS 查看《
注会考试《审计》中的128个英文单词(一) 》
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