61.assessed level of material misstatement risk 重大错报风险的评估水平
iW$i%`> l7um9@[4 62.simall business 小规模企业
EwZt/r ;9sVWJJCw 63.accounting system
会计系统
HJrg w2V E_ 64.test of control 控制测试
u[qtuM?& .lS6KBf@ 65.walk-through test 穿行测试
>Cc$ P .8~ x;P6 66.communication 沟通
&!MKqJ@t LEa:{s<: 67.flow chart 流程图
M$A! I2Q?7p 68.reperformance of internal control 重新执行
3=I Q cIkLdh 69.audit evidence
审计证据
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pm{b 70.substantive procedures 实质性程序
(<-0UR]%q; `-2`UGB- 71.assertions 认定
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H,Y %LmB`DqZ 72.esistence 存在
[%q":Ig oLRio.u* 73.occurrence 发生
q[g^[~WM# d|lzkY~ 74.completeness 完整性
qQryv_QP AU2Nmf?]% 75.rights and obligations 权利和义务
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~C+T| 76.valuation and allocation 计价和分摊
=p:6u_@XWj ``D-pnKK 77.cutoff 截止
\t3i9#Q 07&S^ X^/ 78.accuracy 准确性
L;<]wKs cl5 :|) 79.classification 分类
wDzS<mm 0KEl+ 80.inspection 检查
sj2+|> SY.V_O$l} 81.supervision of counting 监盘
+bU(-yRy5o @m4d 4K@ 82.observation 观察
(>'d`^kjk ~C3-E %h@Z 83.confirmation 函证
elQ44)TrQ 0jMrL\>C 84.computation 计算
14O/R3+ w}?\Q, 85.analytical procedures 分析程序
0'",4=c#V 6|x<)Gc 86.vouch 核对
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$9!G -g9f3Be 87.trace 追查
{Gy_QRsp, eyOAG4QTV 88.audit sampling 审计抽样
pK%' S 8[V!e[ 89.error 误差
420K fVA 5sRNqTIr 90.expected error 预期误差
W%x#ps5% Fej$`2mRH 91.population 总体
"wc $'7M )U?W+0[= 92.sampling risk 抽样风险
6AY%onY ?*HlAVDcFT 93.non- sampling risk 非抽样风险
LBzpaLd Fwtwf{9I 94.sampling unit 抽样单位
wlJ_,wA <=lP6B 95.statistical sampling 统计抽样
u]"RAH Mmn[ol 96.tolerable error 可容忍误差
`*B8IT) i?]!8Ji 97.the risk of under reliance 信赖不足风险
GZo^0U,; SJfsFi?n 98.the risk of over reliance 信赖过度风险
\%(R~H 7u; B[qH 99.the risk of incorrect rejection 误拒风险
1Pbp=R/7ar ?hO*~w;UU| 100. the risk of incorrect acceptance 误受风险
FM5$83Q TD@'0MaQ# 101.working trial balance 试算平衡表
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q3 e fw5AZvE6$ 102.index and cross-referencing 索引和交叉索引
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Fm{ K)n( U9# 103.cash receipt 现金收入
ck;owGlT %rYt; 7B 104.cash disbursement 现金支出
-kkXyO8js _oWenF 105.bank statement 银行对账单
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)gjO7 9Rpj&0Is 106.bank reconciliation 银行存款余额调节表
^^Y0 \3. NEvt71k 107.balance sheet date
资产负债表日
aLr^uce] 4o_1F).\D 108.net realizable value 可变现净值
drH!?0Dpg RZ -w,~ 109.storeroom 仓库
rq=R},p zx^)Qb/EL6 110.sale invoice 销售发票
>?5`FC X6PfOep 111.price list 价目表
Sng V<J>zR HwOw.K< 112.positive confirmation request 积极式询证函
`g #\ Ws N24+P5 113.negative confirmation request 消极式询证函
]uP{Sj sM4N`$Is23 114.purchase requisition 请购单
0pu'K)Rb dK=BH=S2?X 115.receiving report 验收报告
REa%kU b{sFN! 116.gross margin 毛利
o)NWsUXf `ul"D% 117.manufacturing overhead 制造费用
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DZ Vi]D](^! 118.material requisition 领料单
tZ(Wh bf3)^ 49} 119.inventory-taking 存货盘点
~j UK-E Q.nEY6B_ 120.bond certificate 债券
a].Bn#AH!C /8.; 121.stock certificate 股票
yfV{2[8ux "~GudK & 122.audit report 审计报告
9"/{gf3D 'oo]oeJ- 123.entity 被审计单位
RgEUTpX uH`ds+Hp 124.addressee of the audit report 审计报告的收件人
G G7N!eZ mv5!fp_*7 125.unqualified opinion 无保留意见
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PlY 126.qualified opinion 保留意见
%e_WO,R I@.qon2V 127.disclaimer of opinion 无法表示意见
1cUC>_%? DRw%~ 128.adverse opinion 否定意见
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$RH 查看《
注会考试《审计》中的128个英文单词(一) 》
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