61.assessed level of material misstatement risk 重大错报风险的评估水平
R(AS$<p{!> *YO^+]nmY 62.simall business 小规模企业
fK{m7?V \`U=pZJ 63.accounting system
会计系统
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g@ @i <vlHpl 64.test of control 控制测试
f Hd|tl hZ`<ID 65.walk-through test 穿行测试
/N9ct4 {^ "K c/Cs2[ 66.communication 沟通
w&[&ZDsK ~J:]cy)Q 67.flow chart 流程图
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l*n LE}V{%)xD 68.reperformance of internal control 重新执行
7SJR_G6,{ lW|`8ykp 69.audit evidence
审计证据
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B' |}><)} 70.substantive procedures 实质性程序
Y?v{V>;*A \@B'f 71.assertions 认定
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b[KZJLZ) IhjZ{oV/@ 73.occurrence 发生
/*2)|2w Xti.yQx\ 74.completeness 完整性
Qg]+&8!* ^D8~s; ? 75.rights and obligations 权利和义务
`Kbf]"4q Jo''yrJpB 76.valuation and allocation 计价和分摊
=&I9d;7 9 2x)Pc^D 77.cutoff 截止
Marx=cNj U8zCV*ag 78.accuracy 准确性
VVJIJ9L&C 46##(4RF 79.classification 分类
r yNe=9p 4<V}Aj8l 80.inspection 检查
T5Iz{Ha \q@Co42n\ 81.supervision of counting 监盘
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m6uFmU*<M} 82.observation 观察
OcLahz6 JNv@MJb} 83.confirmation 函证
+rJDDIb E#R1 84.computation 计算
`ZU]eAV &=]!8z= 85.analytical procedures 分析程序
lVCnu>8 q|V|Jl 86.vouch 核对
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IqkGeAi 87.trace 追查
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="Er[g} 88.audit sampling 审计抽样
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@ iJH?Z,Tjf 89.error 误差
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m"':f 90.expected error 预期误差
CG;+Z-"X %l?*w~x 91.population 总体
Y-lwS-Ii uFA}w:Fm 92.sampling risk 抽样风险
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iv ~)F_FS 93.non- sampling risk 非抽样风险
Q zg?#| :k-@w5( 94.sampling unit 抽样单位
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{lz8^, 95.statistical sampling 统计抽样
WcQkeh3n &kcmkRRG 96.tolerable error 可容忍误差
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hBaF^AWW 97.the risk of under reliance 信赖不足风险
<Sr:pm ht#,v5oG>f 98.the risk of over reliance 信赖过度风险
@Ko#nDEq YC$>D?FW 99.the risk of incorrect rejection 误拒风险
-oTdi0P 3xN_z?Rg 100. the risk of incorrect acceptance 误受风险
Kn1T2WSAg [)?9|yY"` 101.working trial balance 试算平衡表
X"vDFE`? ^q`RaX) 102.index and cross-referencing 索引和交叉索引
-g:i'e %g^:0me` 103.cash receipt 现金收入
6v74mIRn'? )3 R5cq 104.cash disbursement 现金支出
Nv|0Z'M g6+5uvpd 105.bank statement 银行对账单
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9%iHx-< =dwy 4 106.bank reconciliation 银行存款余额调节表
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资产负债表日
'Fc$?$c\ W7;RQ 108.net realizable value 可变现净值
c[T@lz(! _8ks`O#} 109.storeroom 仓库
ty:{e]e $d,/(*Y#- 110.sale invoice 销售发票
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^6L@fw 111.price list 价目表
-knP5"TB \%9QE 112.positive confirmation request 积极式询证函
F(ZczwvR e+<| 113.negative confirmation request 消极式询证函
B~M6l7^? z_=V6MDM 114.purchase requisition 请购单
3[m2F O,Z ^go3F{;4i 115.receiving report 验收报告
.;S1HOHz4 u?rX:KkS 116.gross margin 毛利
fz?woVn \.+:yV<$ 117.manufacturing overhead 制造费用
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DF=Rd# 119.inventory-taking 存货盘点
ZD7qw*3+ $~j9{*]5 120.bond certificate 债券
4#.Q|vyl]" 5y] %Cu1.u 121.stock certificate 股票
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2[j`bYNe ]rNxvFN*j 123.entity 被审计单位
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$&bl 6__HqBQ 124.addressee of the audit report 审计报告的收件人
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" 'd(MD HV7f%U 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
Crl:v8 Ct zWdo. 127.disclaimer of opinion 无法表示意见
(uy\~Zb f! )yE`4- 128.adverse opinion 否定意见
cct/mX2&~ kY6_n4 查看《
注会考试《审计》中的128个英文单词(一) 》
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