61.assessed level of material misstatement risk 重大错报风险的评估水平
~!S3J2kG{ K<JzIuf& 62.simall business 小规模企业
eJDZ|$ |vI*S5kn6A 63.accounting system
会计系统
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OL'Ito D9rQ%|}S 65.walk-through test 穿行测试
JK,MK| sXLW';Fz 66.communication 沟通
u{1R=ML A40DbD\^ad 67.flow chart 流程图
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_&KqmQ8$7 68.reperformance of internal control 重新执行
}F08o,`? dQ:,pe7A 69.audit evidence
审计证据
dSI"yz yD[d%w 70.substantive procedures 实质性程序
y\Wn:RR1 [ ULx:2jz 71.assertions 认定
\Ne`9k DE13x*2 72.esistence 存在
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Nr ];bRRBEU 73.occurrence 发生
_~FfG!H ^X .)E#*kLWR 74.completeness 完整性
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?Zh#`(* 75.rights and obligations 权利和义务
"8za'@D"f 2=cx`"a$ 76.valuation and allocation 计价和分摊
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Y,L`WeQY. G':3U 78.accuracy 准确性
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37=. Bwg(f_[1 79.classification 分类
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>a nnlj# 80.inspection 检查
&61U1"&$ R |3$Ew. 81.supervision of counting 监盘
dCx63rF`G "O$bq::(]e 82.observation 观察
oZ{,IZ45 Jb,54uN 83.confirmation 函证
Y:*% [\R M1jT+ 84.computation 计算
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$vm "&L8d(ZuA 85.analytical procedures 分析程序
&X4anH>O 2H%9l@}u 86.vouch 核对
(g6e5Sgi> A%w9Da?B 87.trace 追查
,fjY|ip Lf_Y4a# 88.audit sampling 审计抽样
g{&5a(W&` (Jp~=6&lKf 89.error 误差
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~[H8R|j " !ooi.Oz*Tu 92.sampling risk 抽样风险
:.PA(97xb RO3LZBL 93.non- sampling risk 非抽样风险
.AN1Yt UfW=/T 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
@Y0ZW't x,nl PU 96.tolerable error 可容忍误差
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x#M!os0 ~+.= 97.the risk of under reliance 信赖不足风险
F:/x7]7??Z tSy 9v 98.the risk of over reliance 信赖过度风险
`wa;@p+j8 [G 9Pb) 99.the risk of incorrect rejection 误拒风险
qV=:2m10x Kp7DI0~ 100. the risk of incorrect acceptance 误受风险
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&$ )\])?q61 101.working trial balance 试算平衡表
!mv5i%3 tE%g)hL- 102.index and cross-referencing 索引和交叉索引
c0wLc,)G [%k8l~ 6 103.cash receipt 现金收入
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104.cash disbursement 现金支出
zk<V0NJIL* xLed];2G 105.bank statement 银行对账单
-9vNV:c B=KrJ{&! 106.bank reconciliation 银行存款余额调节表
kq| !{_ *VsGa<V 107.balance sheet date
资产负债表日
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u")%(ix P'wo+Tn* 108.net realizable value 可变现净值
;gBR~W Cab-:2L] 109.storeroom 仓库
cr;:5D%_ K/9Jx(I,qL 110.sale invoice 销售发票
J4+WF#xI2 (uX?XX^ 111.price list 价目表
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u"d4 NU=2*gM 112.positive confirmation request 积极式询证函
@QTw9,pS RB4n>&Y 113.negative confirmation request 消极式询证函
|ufL s LqYyIbsvf 114.purchase requisition 请购单
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116.gross margin 毛利
![Qi+xyc (:8a6=xQ 117.manufacturing overhead 制造费用
OPN\{<`*d \k5"&]I3 118.material requisition 领料单
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1_ $'KQP8M+ 119.inventory-taking 存货盘点
1\}XL=BE %GTFub0F 120.bond certificate 债券
#b/L~Bw[ X$KTsG* 121.stock certificate 股票
W,EIBgR(R5 =4` wYh 122.audit report 审计报告
tN<X3$aN *%/O (ohs@ 123.entity 被审计单位
LxIGPC~ QM8Ic,QFvo 124.addressee of the audit report 审计报告的收件人
w71YA#cg c2NB@T9'v 125.unqualified opinion 无保留意见
^?RH<z ,KJHY m=Q 126.qualified opinion 保留意见
XB7*S*"! @<eKk.Y?+ 127.disclaimer of opinion 无法表示意见
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g*a+$' 128.adverse opinion 否定意见
-$"$r ~ad FzEs1hpl 查看《
注会考试《审计》中的128个英文单词(一) 》
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