61.assessed level of material misstatement risk 重大错报风险的评估水平
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tIl;E 62.simall business 小规模企业
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TE-l H-GlCVq~ 63.accounting system
会计系统
)BR6?C3 kYw k'\s 64.test of control 控制测试
%xE\IRlR R8a4F^{* 65.walk-through test 穿行测试
gbOd(ugH ]+O];*T 66.communication 沟通
, &S:(b[D : E`N0UA 67.flow chart 流程图
ZOGH.` &?\ h[3 68.reperformance of internal control 重新执行
zG|}| //} ;W6P$@'zs 69.audit evidence
审计证据
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'@7 Sr1xG%;|/ 70.substantive procedures 实质性程序
V:*QK, ^;0.P)yGA 71.assertions 认定
trL:qD+{( \M>}-j`v 72.esistence 存在
$Yh7N5XH, Mq!03q6 73.occurrence 发生
f5jxF"oGNo eIjn~2^ 74.completeness 完整性
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\f3L a qSh^|;2?R 75.rights and obligations 权利和义务
m\~{l=jIS YNCQPN\v`1 76.valuation and allocation 计价和分摊
au'Zjj/Ai5 ^<fN 77.cutoff 截止
F;l*@y Tq *C*n (the 78.accuracy 准确性
{e4`D1B |IL..C 79.classification 分类
"*O(3L.c- AL%H$ I 80.inspection 检查
aW-'Jg=@H^ 4J3cQ;z 81.supervision of counting 监盘
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5Y .JIn( 82.observation 观察
W|_^Oe< a=3?hVpB 83.confirmation 函证
Y#Pl)sRr Tl9KL%9 84.computation 计算
=H&@9=D* qOO2@c 85.analytical procedures 分析程序
dLQV>oF \Ub=Wm\ 86.vouch 核对
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d5 87.trace 追查
6j9P`#Lt 8Qtd, 88.audit sampling 审计抽样
)*_4=-8H 6|*em4 89.error 误差
h^#K4/ _&s37A&\ 90.expected error 预期误差
b=<xzvy <t[WHDO` 91.population 总体
S EdNH.|I A%S6&!I:( 92.sampling risk 抽样风险
G%N3h'zDi e>W}3H5w0 93.non- sampling risk 非抽样风险
sr(f9Vl _bp9UJ 94.sampling unit 抽样单位
"NqB_?DT {bB;TO<b` 95.statistical sampling 统计抽样
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z_9yT KCG-&p$v@s 96.tolerable error 可容忍误差
sG{hUsPa rdd%"u+ 97.the risk of under reliance 信赖不足风险
G&FA~c <{U "0jY!9 98.the risk of over reliance 信赖过度风险
F6 ?4E"d >W%tEc 99.the risk of incorrect rejection 误拒风险
>P*wK9|( FbRq h| 100. the risk of incorrect acceptance 误受风险
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Zr`pOUk!4 101.working trial balance 试算平衡表
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ZujPk- JGjqBuz#A* 103.cash receipt 现金收入
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O c=]z%+,b] 104.cash disbursement 现金支出
6BT o% M7rVH\:[- 105.bank statement 银行对账单
k!Y7Rc{" "?E>rWz 106.bank reconciliation 银行存款余额调节表
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<>ptwy 107.balance sheet date
资产负债表日
rOC2 S(m %<cfjo 108.net realizable value 可变现净值
*^cJn*QeL \OMWE/qMy 109.storeroom 仓库
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/q/8-l t)Q6A@$: 110.sale invoice 销售发票
U#3Y3EdF< We]mm3M3 111.price list 价目表
Y0`=h"g wGfU@!m 112.positive confirmation request 积极式询证函
"P O>@tY |7G+O+j 113.negative confirmation request 消极式询证函
Kfho:e, ,r<!30~f 114.purchase requisition 请购单
u_+64c_7 ~s_n\r&23 115.receiving report 验收报告
Un{hI`3] "5 \<. 116.gross margin 毛利
mx`C6G5 1&_93 117.manufacturing overhead 制造费用
3\J-=U q$>/~aVM 118.material requisition 领料单
7aAT hdZ{8 rP 119.inventory-taking 存货盘点
FGzMbi<l#( pF~[ 120.bond certificate 债券
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>l|ao&z>bm F/ BB]gUB 123.entity 被审计单位
}Yd7<"kp q'r(#,B<3 124.addressee of the audit report 审计报告的收件人
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obYXDj2 125.unqualified opinion 无保留意见
F'eV%g G&P[n8Z$ 126.qualified opinion 保留意见
_M.7%k/U8 {FV_APL9_ 127.disclaimer of opinion 无法表示意见
i9KQpWG: u=epnz:< 128.adverse opinion 否定意见
^Fmp"[q SJ/($3GkBd 查看《
注会考试《审计》中的128个英文单词(一) 》
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