61.assessed level of material misstatement risk 重大错报风险的评估水平
}V.fY3J- h<?I?ZR0$ 62.simall business 小规模企业
cw~GH wT;;B=u}G 63.accounting system
会计系统
F3Da-6T@ W0U|XX!& 64.test of control 控制测试
}l]r- T}XJFV 65.walk-through test 穿行测试
kaEu\@%n !{uV-c-5, 66.communication 沟通
/Z#AHfKF PiR`4Tu 67.flow chart 流程图
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2e ~RM2PQ 68.reperformance of internal control 重新执行
98<^!mwF sZqi)lo-s 69.audit evidence
审计证据
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BSg 70.substantive procedures 实质性程序
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c~3 `7v r[j@@[)" 71.assertions 认定
95D(0qv Pff-eT+~m 72.esistence 存在
+'` ^ N p<@+0Uw2 73.occurrence 发生
=5%}CbUU)4 &|zV Wl 74.completeness 完整性
\4*i;a.kU rHjR 4q 75.rights and obligations 权利和义务
b%X}{/ n -M[BC~!0; 76.valuation and allocation 计价和分摊
L`^v"W() e<Oz% 77.cutoff 截止
2V+[:>F D{[i_K 78.accuracy 准确性
_1$+S0G; GCcSI;w 79.classification 分类
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eP[*Q iqXsDgkr 80.inspection 检查
63i&e/pv Xd~li fF 81.supervision of counting 监盘
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5h 82.observation 观察
*;.:UR[i +w@/$datI 83.confirmation 函证
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3yM# a9nXh6 84.computation 计算
IifH=%2Y R*O6Z"h 85.analytical procedures 分析程序
kRz qgVr% u/?;J1z: 86.vouch 核对
bqR0./V O}Do4>02 87.trace 追查
{+QQ<)l^tJ _Nbh Wv 88.audit sampling 审计抽样
D4GXZX8K 'BEM:1) 89.error 误差
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+* _Q\u-VN*hv 90.expected error 预期误差
WOGMtT% N%?8Bm~dP 91.population 总体
EmcwX4| b@[5xv\J 92.sampling risk 抽样风险
RveMz$Yy @ j4~`~8 93.non- sampling risk 非抽样风险
GwlAEh P ;|K(6) 94.sampling unit 抽样单位
:3*0o3C/ VoUAFEcs 95.statistical sampling 统计抽样
kI$X~s$r s0'Xih sw6 96.tolerable error 可容忍误差
m=IA/HOR^ r\{; ~V 97.the risk of under reliance 信赖不足风险
Yr+ghl/ V ~48mCD 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
F(:]lM| RD p(Ci 100. the risk of incorrect acceptance 误受风险
q|ZQsFZ nF|m*_DW 101.working trial balance 试算平衡表
We#O'm v~HfA)#JK 102.index and cross-referencing 索引和交叉索引
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OT _F 103.cash receipt 现金收入
@AkD-}^[ )kNyl@m 104.cash disbursement 现金支出
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_{ 105.bank statement 银行对账单
y#;@~S1W LaiUf_W #X 106.bank reconciliation 银行存款余额调节表
>@d=\Kyu 7":0CU%% 107.balance sheet date
资产负债表日
!~k-Sexh |"a%S,I' 108.net realizable value 可变现净值
zc-.W2"Hu u7<s_M3%N 109.storeroom 仓库
:ITz\m xpVYNS{c+| 110.sale invoice 销售发票
#r)c@?T@j QFf lx 111.price list 价目表
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p{Q ]|ww 112.positive confirmation request 积极式询证函
a|@^N ~3 z10IG 113.negative confirmation request 消极式询证函
N8l(m5Kk,k Jk7[}Jc$ 114.purchase requisition 请购单
l2!4}zI2 <%Re!y@OL 115.receiving report 验收报告
Ye_)~,{,p O<h`[1eUjS 116.gross margin 毛利
5fBW#6N/ S\jN:o#b 117.manufacturing overhead 制造费用
?<slB>8 =lG5Kc{B 118.material requisition 领料单
Y&5h_3K;< u]ZCYJ> 119.inventory-taking 存货盘点
[0}^w[ '%RYo# 120.bond certificate 债券
KyAQzN 9 ZUMzWK5Th 121.stock certificate 股票
^@`dsll {E`f(9r: 122.audit report 审计报告
LE!3'^Zq TlZ|E '_C 123.entity 被审计单位
@&2bLJJ+ sT3O_20{ 124.addressee of the audit report 审计报告的收件人
|S:St HZm E7axINca 125.unqualified opinion 无保留意见
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:A" 126.qualified opinion 保留意见
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nQvv'%v0 H6*d#! 128.adverse opinion 否定意见
[N925?--S qgU$0enSs 查看《
注会考试《审计》中的128个英文单词(一) 》
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