61.assessed level of material misstatement risk 重大错报风险的评估水平
N2VF_[l ZpHT2-baVe 62.simall business 小规模企业
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z 'r%`(Z{~ 63.accounting system
会计系统
l|ZwZix ZbYwuyHk(3 64.test of control 控制测试
.e2u)YqA l{4=La{?j 65.walk-through test 穿行测试
Lrz>0_Q 8kih81tx"U 66.communication 沟通
3R?7&oXvH Y]b5qguK 67.flow chart 流程图
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qeCx.Z )}?'1ciHI 69.audit evidence
审计证据
r +;C}[E Mz<4P3"H 70.substantive procedures 实质性程序
aT F} *&B*/HAN 71.assertions 认定
A==P?,RG 0K,*FdA 72.esistence 存在
/40Z-'Bl=( :>'^l?b'WX 73.occurrence 发生
9c806>]U^ ,:-S<]fS{_ 74.completeness 完整性
b^PYA_k-Xn E`>-+~ZUsk 75.rights and obligations 权利和义务
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_31 L 76.valuation and allocation 计价和分摊
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77.cutoff 截止
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$$4<L W)V"QrFK 78.accuracy 准确性
!5 %c`4 anA>' 63 79.classification 分类
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Bj 6 B{QY-F~ 80.inspection 检查
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m$A|Sx&sG$ 81.supervision of counting 监盘
@6ZQkX/ v%V$@MF 82.observation 观察
gOO\` # F%6al,8P 83.confirmation 函证
a`GoNh, w*Sl 84.computation 计算
1I KDp]SN I2%{6g@ 85.analytical procedures 分析程序
sxl29y^* A[;R_ 86.vouch 核对
eqs.zL &~G>pvZ 87.trace 追查
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gpy >va#PFHA 88.audit sampling 审计抽样
J`uV $l: 3yDa5q{ 89.error 误差
'wLQ9o%=p| ,S:LhgSP 90.expected error 预期误差
g-meJhX% A"#Gg7]tl' 91.population 总体
z`xdRe{QP 1>4'YMdZi 92.sampling risk 抽样风险
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nod?v2% JpD<2Mz_|V 94.sampling unit 抽样单位
S*IF/ fu L=VJl[DL 95.statistical sampling 统计抽样
d"Hh9O}6 lycY1 lK 96.tolerable error 可容忍误差
5)2lZ(5.A# 3rTYe6q$U 97.the risk of under reliance 信赖不足风险
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8Y 98.the risk of over reliance 信赖过度风险
QK%{\qu {b"V7vn, 99.the risk of incorrect rejection 误拒风险
5K;jW !BP/# 100. the risk of incorrect acceptance 误受风险
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#P2Qd 101.working trial balance 试算平衡表
.4^Ep\\ hoD (G X 102.index and cross-referencing 索引和交叉索引
YbND2i VjBV2 x 103.cash receipt 现金收入
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== U0 ~M3`mO+^U 104.cash disbursement 现金支出
ib0M$Y1tIS =m:xf&r# 105.bank statement 银行对账单
fDNiU" OySIp[{tJ 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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108.net realizable value 可变现净值
SHOg,#mV (xBS~}e 109.storeroom 仓库
Q.>@w<[!L Ya<S/9c 110.sale invoice 销售发票
JQj?+PI :$~)i?ge<5 111.price list 价目表
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|Pfa 112.positive confirmation request 积极式询证函
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/`*GC 113.negative confirmation request 消极式询证函
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0 114.purchase requisition 请购单
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{Iy<iV 115.receiving report 验收报告
LuM:dJ 0?8O9i 116.gross margin 毛利
rkugV&BhV ON.C%-T- 117.manufacturing overhead 制造费用
&*}`uJt yB0xa% 118.material requisition 领料单
}K':tX? y (@j;Q3(r 119.inventory-taking 存货盘点
*(wkgn v EppkS U1 120.bond certificate 债券
"Zm**h.t B3|h$aKC 121.stock certificate 股票
b* k= 5x856RQ' 122.audit report 审计报告
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__ a,mG5bQ! 124.addressee of the audit report 审计报告的收件人
DQ%bcXs S:2M9nC 125.unqualified opinion 无保留意见
[PG#5.jwQ ykK21P,v 126.qualified opinion 保留意见
jB)RvvMU5 p[oR4 HWr 127.disclaimer of opinion 无法表示意见
j11FEE<W WXHvUiFf 128.adverse opinion 否定意见
^u2unZ9BK! N{+6 V`\ 查看《
注会考试《审计》中的128个英文单词(一) 》
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