61.assessed level of material misstatement risk 重大错报风险的评估水平
=;@?bTmqD @;H1s4OZ 62.simall business 小规模企业
P*sb@y>}O IBe0?F # 63.accounting system
会计系统
5K % X| X~|&j 64.test of control 控制测试
7"Iagrgw XveG#oyiU 65.walk-through test 穿行测试
i2+vUl|;Z z2.Z xL"* 66.communication 沟通
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B7.b 67.flow chart 流程图
m;"dLUb gay6dj^ 68.reperformance of internal control 重新执行
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I4 ITu5Y"x 69.audit evidence
审计证据
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3gh %["V "{ z 70.substantive procedures 实质性程序
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d(RK_ #-Nc1+gu 71.assertions 认定
|qTS{qQh{L J`x!c9 zg7 72.esistence 存在
9Wi+7_) vx8-~Oq{|; 73.occurrence 发生
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kn 74.completeness 完整性
t=$Hv O*zF` 9 75.rights and obligations 权利和义务
&lYe #GT4/Ej}W 76.valuation and allocation 计价和分摊
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#[7A 77.cutoff 截止
t)/:VImY lGAKHCs 78.accuracy 准确性
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P_f^gB7 79.classification 分类
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gd? 80.inspection 检查
G*lkVQ6? 4(FEfde= 81.supervision of counting 监盘
8~")9w ;3H#8x- 82.observation 观察
=-U8^e_Y RY]Vo8 83.confirmation 函证
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f~NGIlgR (jY -MF3 85.analytical procedures 分析程序
iCrLZ"$M rWo&I_{ 86.vouch 核对
)+S^{tt j\S}TaH0e 87.trace 追查
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`h< 89.error 误差
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(7f< 90.expected error 预期误差
V!94I2%#x <CnTiS# 91.population 总体
.}.63T$h9 C_JDQByfL 92.sampling risk 抽样风险
M)1?$'Aq M>BcYbXf 93.non- sampling risk 非抽样风险
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|fP2 WKB8k-.]ww 94.sampling unit 抽样单位
OAhCW*B pl{Pur ;i 95.statistical sampling 统计抽样
LT ZoO9O i$ :\, 96.tolerable error 可容忍误差
v3vQfcxR tb@&!a$`? 97.the risk of under reliance 信赖不足风险
,ruL7|T& hnbF}AD 98.the risk of over reliance 信赖过度风险
(\=iKE4# aMaFxEW 99.the risk of incorrect rejection 误拒风险
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%8S c5t],P 100. the risk of incorrect acceptance 误受风险
z`:uvEX0 X_0Ta_u?T 101.working trial balance 试算平衡表
6fOh * s$s]D\N 102.index and cross-referencing 索引和交叉索引
V!Q1o!J fq"<= 103.cash receipt 现金收入
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z7V 104.cash disbursement 现金支出
c88I"5@[bD P{-f./(JD 105.bank statement 银行对账单
_m+64qG_8' G/*0*&fW 106.bank reconciliation 银行存款余额调节表
/5y*ZIq]e smM*HDK 107.balance sheet date
资产负债表日
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OAd[u< 108.net realizable value 可变现净值
%0z&k!P QlHxdRK`. 109.storeroom 仓库
?1z." & wlM"Zt 110.sale invoice 销售发票
zMUifMiAj 7;UUS1 111.price list 价目表
T@ [*V[ x-:a5Kz! 112.positive confirmation request 积极式询证函
qDQ$Zq[ D-[`wCa, 113.negative confirmation request 消极式询证函
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H1We 114.purchase requisition 请购单
[a&|c%h L;7x2& 115.receiving report 验收报告
O+Zt*jN; CCp8, 116.gross margin 毛利
J8T?=%?= $LLy#h?V] 117.manufacturing overhead 制造费用
`(r[BV|h} q@i,$R 118.material requisition 领料单
b|cUKsL5 Z>)(yi9+ 119.inventory-taking 存货盘点
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`@acQs;0 120.bond certificate 债券
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~v2E<S3 vpoeK'bi, 124.addressee of the audit report 审计报告的收件人
<Ct b^4$ GgoPwl#{ 125.unqualified opinion 无保留意见
ZYy,gu< z*cC2+R}= 126.qualified opinion 保留意见
ltKUpRE\? io[$QTY 127.disclaimer of opinion 无法表示意见
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cax]lO 128.adverse opinion 否定意见
`wJR^O!e Q0)6 2[cMm 查看《
注会考试《审计》中的128个英文单词(一) 》
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