61.assessed level of material misstatement risk 重大错报风险的评估水平
.>PwbZ ?duw0SZ 62.simall business 小规模企业
p;R&h4H C:bA:O 63.accounting system
会计系统
66+]D4(k 3+:NX6Ewb* 64.test of control 控制测试
}v?l0Gk( d~QJ}a 65.walk-through test 穿行测试
2)n%rvCQ QV*la= j/ 66.communication 沟通
#.Ly 9c1q:>| 67.flow chart 流程图
(4`Tf*5hHa ?V_v=X%w 68.reperformance of internal control 重新执行
$[J\sokpY d)XT> & 69.audit evidence
审计证据
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%'C6d 70.substantive procedures 实质性程序
akHQ&+[j /8hjs{(; 71.assertions 认定
?o/p}6 gq~`!tW' 72.esistence 存在
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zNe`F 73.occurrence 发生
\S~<C[P fg1uqS1rg 74.completeness 完整性
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S=~+e{ 75.rights and obligations 权利和义务
o5Knot)Oy ?q5HAIZ` 76.valuation and allocation 计价和分摊
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U mZ| 77.cutoff 截止
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zc\@( I4c%>R 78.accuracy 准确性
}JT&lyO< b 8-K4*(-dL 79.classification 分类
e+@.n WCp[6g&%O 80.inspection 检查
?:zMrlX 'XSHl?+q 81.supervision of counting 监盘
SBw'z(U C{ Z*5) 82.observation 观察
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`O'eH X<1ymb3 83.confirmation 函证
Ja@?.gW ZQ[s: 84.computation 计算
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6` 85.analytical procedures 分析程序
#KtV 4)( BMhuM~?( 86.vouch 核对
0upZ4eN 52.hJNq#L 87.trace 追查
uuCVI2| EkN>5). 88.audit sampling 审计抽样
z_z'3d.r7 Z \- 89.error 误差
o`}8ZtD CR|>?9V 90.expected error 预期误差
YeF'r.Y y|wR)\ 91.population 总体
6(HJYa ]08~bL1Q 92.sampling risk 抽样风险
ayA_[{j%X U(:t$SBKy 93.non- sampling risk 非抽样风险
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^}GR!990 T9'5V@ 95.statistical sampling 统计抽样
#8bI4J{dE uRw%`J4H 96.tolerable error 可容忍误差
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!A 97.the risk of under reliance 信赖不足风险
061 f i{>YQ 98.the risk of over reliance 信赖过度风险
UAdj[m61 +Nka,C^O" 99.the risk of incorrect rejection 误拒风险
0+S'i82=M ]g9n#$|. 100. the risk of incorrect acceptance 误受风险
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%M05& < 102.index and cross-referencing 索引和交叉索引
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hM`*-+Zb 103.cash receipt 现金收入
Cd7d-'EQn k:zGv 104.cash disbursement 现金支出
B&H
[z GJuU?h#:/{ 105.bank statement 银行对账单
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@Jk~ 106.bank reconciliation 银行存款余额调节表
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j}H 107.balance sheet date
资产负债表日
oRCD8b? !^A t{[U 108.net realizable value 可变现净值
V{kgDpB Bk~M ^AK@~ 109.storeroom 仓库
HLM"dmI {{_,YO^w 110.sale invoice 销售发票
BH=CoD. *r]#jY4qx 111.price list 价目表
^kpu9H SkA"MhX 112.positive confirmation request 积极式询证函
rx;zd ? +UP?M4g 113.negative confirmation request 消极式询证函
Tk4"qGC. aMjCqu05 114.purchase requisition 请购单
KHXnB 6T~xjAuJ3T 115.receiving report 验收报告
t \C[mw $(%t^8{a~G 116.gross margin 毛利
S-+^L| _26F[R1><~ 117.manufacturing overhead 制造费用
RpY#_\^hI \<A@Nf" 118.material requisition 领料单
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Ar*<,6 7gQ~"Q 119.inventory-taking 存货盘点
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!3 120.bond certificate 债券
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=i6 121.stock certificate 股票
^UK6q2[ D}Lx9cL 122.audit report 审计报告
Y,@{1X`0@3 1cdM^k 123.entity 被审计单位
D*j\gI W;C41>^?/ 124.addressee of the audit report 审计报告的收件人
`#lNur\x R#Bdfmldq 125.unqualified opinion 无保留意见
ABp/uJI) vH#^ |u 126.qualified opinion 保留意见
b=+'i fhmqO0 127.disclaimer of opinion 无法表示意见
~dK)U*Q Tce2]"^; 128.adverse opinion 否定意见
wy$9QN SpY%2Y.Dy 查看《
注会考试《审计》中的128个英文单词(一) 》
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