61.assessed level of material misstatement risk 重大错报风险的评估水平
3g3Znb WFfn:WSWU 62.simall business 小规模企业
' $"RQ= 3oPyh $* 63.accounting system
会计系统
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\[]4rXZN0 64.test of control 控制测试
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dTQW /kAHQ ]4,eCT 66.communication 沟通
[$`%ve Eg_ram`\R 67.flow chart 流程图
Wfsd$kN6{ ,HK-mAH 68.reperformance of internal control 重新执行
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(J.k\d 69.audit evidence
审计证据
5wC,:c[H7 SL`nt 70.substantive procedures 实质性程序
q!YAA\'31 {vp*m:K 71.assertions 认定
ZQ_AqzT3D sL#MYW5E 72.esistence 存在
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h*\u0yD) 73.occurrence 发生
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b[ ~-b pz]!T' 75.rights and obligations 权利和义务
">vi=Tr -]Q\G 76.valuation and allocation 计价和分摊
8"o@$;C EKEJ9Y+47H 77.cutoff 截止
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^n# $t0JfDd6Ky 78.accuracy 准确性
+tJ 7ZR% Yw_!40` 79.classification 分类
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kdC-S 80.inspection 检查
;*WG9Y(W \susLD 81.supervision of counting 监盘
/dHIm`. Z `yO'-(@"gY 82.observation 观察
~JO.h$1C -B?cF9 83.confirmation 函证
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q{@4F}d 84.computation 计算
1:J+`mzpl hw=~%f; 85.analytical procedures 分析程序
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h= G=|~SYz 86.vouch 核对
s;-AZr) *D.Ajd.G 87.trace 追查
5GGO: _PSOT5{ 88.audit sampling 审计抽样
(p<pF]. U>DCra; 89.error 误差
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N (%mV,2|:20 90.expected error 预期误差
}_5 R9w]" '.&Y)A6! 91.population 总体
Y=5P=wE IhOAMH1 92.sampling risk 抽样风险
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J0U-m ^b.#4i(v 93.non- sampling risk 非抽样风险
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c94=>p6 Kxg@( Q 95.statistical sampling 统计抽样
=[LorvX+ );kD0FO1| 96.tolerable error 可容忍误差
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j`tR: Gr#3GvL 97.the risk of under reliance 信赖不足风险
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:K@Cs [FLR&=.( 98.the risk of over reliance 信赖过度风险
8KYI Hw "%p7ft 99.the risk of incorrect rejection 误拒风险
ZvMU3])u &BRa5` 100. the risk of incorrect acceptance 误受风险
9g>)7Ne 5n{d jP 101.working trial balance 试算平衡表
T6QRr}8`/J B(k tIy 102.index and cross-referencing 索引和交叉索引
Hf\sF(, ( tRZ4\Bu 103.cash receipt 现金收入
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E m(*rMO>_ 104.cash disbursement 现金支出
6uT*Fg-G ixSr*+ 105.bank statement 银行对账单
kwL|gO1L %qiVbm0 106.bank reconciliation 银行存款余额调节表
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资产负债表日
IWq#W(yM gWzslgO6 108.net realizable value 可变现净值
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Ie<~ DA.k8M 109.storeroom 仓库
\2e^x \~"Ub"~I 110.sale invoice 销售发票
b^Re947{g zX4RqI 111.price list 价目表
<|jh3Hlp hlB\Xt 112.positive confirmation request 积极式询证函
3h d30o 0o"aSCq8t 113.negative confirmation request 消极式询证函
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f?51sr 114.purchase requisition 请购单
G(TFv\`vH 6Eu(C]nC( 115.receiving report 验收报告
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k>'T .Zv~a&GE 116.gross margin 毛利
?VmgM"'md UZ2_FP 117.manufacturing overhead 制造费用
4&sf{tI 5dI=;L>D 118.material requisition 领料单
BB\GrD H8FvI"J 119.inventory-taking 存货盘点
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;v@ wlJi_)! 120.bond certificate 债券
~x\uZ^: M|mfkIk0MB 121.stock certificate 股票
45sEhs[$ >kK@tJn 122.audit report 审计报告
_&BK4?H@b uR5+")r@S 123.entity 被审计单位
i[IFD]Xy!j (.cA'f?h 124.addressee of the audit report 审计报告的收件人
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Vw 125.unqualified opinion 无保留意见
A-T-4I JM|HnyI 126.qualified opinion 保留意见
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b3ckktY 127.disclaimer of opinion 无法表示意见
Q_0+N3 fq6Obh=A# 128.adverse opinion 否定意见
OW4j!W "Zgwe,# 查看《
注会考试《审计》中的128个英文单词(一) 》
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