61.assessed level of material misstatement risk 重大错报风险的评估水平
9xI GV! 6IcNZ!j98 62.simall business 小规模企业
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63.accounting system
会计系统
_qwQ;!9 `)iY}Iu 64.test of control 控制测试
-Z-f1.Dm5 `fNpY#QsN 65.walk-through test 穿行测试
&[vw 0N- }yn0IWVa 66.communication 沟通
2}6%qgnT- C4$:mJ>y 67.flow chart 流程图
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oUE{ 0|4%4Mt 68.reperformance of internal control 重新执行
uN*KHE+h d*8 $>GA 69.audit evidence
审计证据
OR1DYHHT/1 e}Vw!w 70.substantive procedures 实质性程序
^2D1`,|N c_grPk2O4 71.assertions 认定
>SF Uy\3 }Db[ 4 72.esistence 存在
d[^KL;b?6 C$h<Wt=< 73.occurrence 发生
c,MOv7{x_ B Xms;[ 74.completeness 完整性
'NjzgZ~]P `3H4Ajzcc 75.rights and obligations 权利和义务
Dr&('RZ4 ^FmU_Q0 76.valuation and allocation 计价和分摊
O|IG_RL] $,=6[T!z+e 77.cutoff 截止
ia&AW !l?.5Pm]) 78.accuracy 准确性
H(c72]@Vg M-L2w" 79.classification 分类
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1d"Z>k:mn 80.inspection 检查
*K!|@h{60 GcIDG`RX 81.supervision of counting 监盘
;h6v@)#GX x9/H/' 82.observation 观察
@bM2{Rh: FuG4F 83.confirmation 函证
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qf@q]wtar S:4crI 85.analytical procedures 分析程序
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%PfrJ w{[=l6L m 86.vouch 核对
+d+@u)6 =ph&sn$;L 87.trace 追查
'w>_+jLT _\Q^x)w6 88.audit sampling 审计抽样
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8^ +a&p$\ 89.error 误差
'E/*d2CDM( bmN q[} 90.expected error 预期误差
/>¬$> !TZhQiorC 91.population 总体
9I1tN !CXt*/~ 92.sampling risk 抽样风险
yKYUsp ~!s-o|N_\ 93.non- sampling risk 非抽样风险
;Op3?_ u p.Q>28r 94.sampling unit 抽样单位
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j\HbA" 95.statistical sampling 统计抽样
rG#Z=*b% vS\%3A4^+5 96.tolerable error 可容忍误差
4h5g'!9-g 1(|D'y# 97.the risk of under reliance 信赖不足风险
4S~o-`&W l"\~yNgk 98.the risk of over reliance 信赖过度风险
o7mZzzP q@b|F- 99.the risk of incorrect rejection 误拒风险
?9l [y j1_@qns{ 100. the risk of incorrect acceptance 误受风险
W_m"ySQs S3L~~X/= 101.working trial balance 试算平衡表
;a-$D]Db 0sI1GhVR 102.index and cross-referencing 索引和交叉索引
~/mwx8~ ??n*2s@t 103.cash receipt 现金收入
GN KF&M "ZTTg>r 104.cash disbursement 现金支出
*~m+Nc`D,N b-3*Nl _% 105.bank statement 银行对账单
)p!7#v/@f 2X:4CC%5 106.bank reconciliation 银行存款余额调节表
3 ?Y| !61Pl/uQ 107.balance sheet date
资产负债表日
Hm+ODv9 ypJ". 108.net realizable value 可变现净值
n@ w^V ix#epuN 109.storeroom 仓库
PrudhUI^ yLsz8j-QJ 110.sale invoice 销售发票
G_> #Js -s 6![eV 111.price list 价目表
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< LH:i| I 112.positive confirmation request 积极式询证函
^$&k5e/}C rP!#RzL 113.negative confirmation request 消极式询证函
VCtH%v#S;. 6a;v&5 114.purchase requisition 请购单
)K'N(w [`]4P& 115.receiving report 验收报告
7\ nf:. $lhC{&tBV 116.gross margin 毛利
ID.n1i3 z,{<Nm7&F 117.manufacturing overhead 制造费用
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0flg=U9 gKOOHUCb 119.inventory-taking 存货盘点
U%h);!< Xn~I=Ml d 120.bond certificate 债券
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=uvA q5>v'ZSo 121.stock certificate 股票
d|T!v <cA/<3k) 122.audit report 审计报告
kNqH zo P>9aI/d9 123.entity 被审计单位
p-+K4 A>{p2?`+! 124.addressee of the audit report 审计报告的收件人
K(XN-D/c B75k^ohfj 125.unqualified opinion 无保留意见
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X9/ >a3p >2 127.disclaimer of opinion 无法表示意见
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pZX`l*p 5wUUx# 128.adverse opinion 否定意见
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LI$1d_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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