61.assessed level of material misstatement risk 重大错报风险的评估水平
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+ 62.simall business 小规模企业
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v>oWk:iJP 63.accounting system
会计系统
;[R#:Rk KV { J>J1 64.test of control 控制测试
`%nj$-W: NR|t~C+ 65.walk-through test 穿行测试
e3!0<A[X Q( g&/O 66.communication 沟通
[44C`x[8M+ 9zs!rlzQ 67.flow chart 流程图
&|&tPD/dJ zEN3Nn.8 68.reperformance of internal control 重新执行
(>usa|| <-rw>, 69.audit evidence
审计证据
~4'AnoD1w t~(|2nTO5 70.substantive procedures 实质性程序
Exu>% [t }\8^y 71.assertions 认定
1xsIM'& &/-^D/ot 72.esistence 存在
"B"Yfg[ 6tKCY(#oO+ 73.occurrence 发生
V_p[mSKJv UD}#c:I 74.completeness 完整性
NPY\ >pf =/zb$d cz 75.rights and obligations 权利和义务
'j27.Ry. iB0#Z_ 76.valuation and allocation 计价和分摊
;(I')[R" 4t e QG 77.cutoff 截止
SG@-b( r>Rm=eKJ 78.accuracy 准确性
'7;b+Vbl# io{\+%;b~ 79.classification 分类
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,? 80.inspection 检查
-Mx\W|YK vWpoaz/w 81.supervision of counting 监盘
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iz@tEp=_ H68~5lJY^] 82.observation 观察
|ryV7VJ8 `j)S7KN 83.confirmation 函证
7ea<2va, ?vn9HhTD 84.computation 计算
vn"+x_ noL&>G 85.analytical procedures 分析程序
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Dp{d c 87.trace 追查
r)xkpa5 $vjl-1x& 88.audit sampling 审计抽样
g+1&l iV qGVf!R 89.error 误差
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ckhU@C|=* 90.expected error 预期误差
(RBzpAiH 7xU6Ll+p 91.population 总体
{@YY8SKb9 }fT5(+ Wo 92.sampling risk 抽样风险
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=R6IW,* 93.non- sampling risk 非抽样风险
7G]v(ay 6>=yX6U1q^ 94.sampling unit 抽样单位
YDxEWK< o4PJ9x5R! 95.statistical sampling 统计抽样
ky#5G-X XV %DhR= 96.tolerable error 可容忍误差
2>+(OL4l l2Pry'3 97.the risk of under reliance 信赖不足风险
[Rxbb+,U 8Z[YcLy"({ 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
CyXFuk!R Wb{0UkApJ 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
w]O[{3" )Gm,%[?2C 102.index and cross-referencing 索引和交叉索引
pB5#Ho>S o|G[/o2 103.cash receipt 现金收入
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Cno+rmsfT MP_LdJM1E 105.bank statement 银行对账单
,7h0y n4sO#p)' 106.bank reconciliation 银行存款余额调节表
uEui{_2$ h"3Mj*s 107.balance sheet date
资产负债表日
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7? SE<?l 108.net realizable value 可变现净值
$+ 6"YcM:5~ 109.storeroom 仓库
YG_|L[/# fvBL? x 110.sale invoice 销售发票
C2} f' G nPrwDB 111.price list 价目表
O;lGh1. Rl{e<>O\^ 112.positive confirmation request 积极式询证函
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%wozf q5xF~SQGw2 113.negative confirmation request 消极式询证函
F87/p %EH{p@nM&- 114.purchase requisition 请购单
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[ r c:I %jm 115.receiving report 验收报告
Rn$[P.|| (Cb;=:3G 116.gross margin 毛利
572{DC&T ?>s[B7wMp 117.manufacturing overhead 制造费用
`nrw[M? (L<qJd1Q 118.material requisition 领料单
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d^+>U BIh^b?:zU 120.bond certificate 债券
vzFo" %jJ|4\ 121.stock certificate 股票
R8-=N+hX 6,cJ3~!48 122.audit report 审计报告
f]48-X,^6 Qo~|[]GE 123.entity 被审计单位
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@5y" VVJIJ9L&C 124.addressee of the audit report 审计报告的收件人
74r$)\q r yNe=9p 125.unqualified opinion 无保留意见
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oy-y QYX t0_4jVt 127.disclaimer of opinion 无法表示意见
gA}?X 6Ts[NXa 128.adverse opinion 否定意见
=m;,?("7t3 k8c(|/7d 查看《
注会考试《审计》中的128个英文单词(一) 》
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