61.assessed level of material misstatement risk 重大错报风险的评估水平
a)_3r]sv^ !8{VLg 62.simall business 小规模企业
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c;I<0 Ayz*2N`% 63.accounting system
会计系统
@Jt$92i5PS c4JV~VS+ 64.test of control 控制测试
fr17|#L+s #mxOwvJ 65.walk-through test 穿行测试
VtBC~?2U)B ClG%zE&i 66.communication 沟通
GO"`{|o inP2y ?j 67.flow chart 流程图
:4ryi&Y F%OP,>zl 68.reperformance of internal control 重新执行
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< 69.audit evidence
审计证据
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K 70.substantive procedures 实质性程序
=i/Df? uP~,]ci7 71.assertions 认定
!_QI<=X iaGA9l<b 72.esistence 存在
IH|zNg{\Y {u'szO}k 73.occurrence 发生
L9b.D< GQ2GcX(E( 74.completeness 完整性
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@<hE 75.rights and obligations 权利和义务
Xp<q`w0I, 3CCs_AO 76.valuation and allocation 计价和分摊
|9*Rnm_ 0~|0D#klB 77.cutoff 截止
2)}n"ibbT jqUVERbc 78.accuracy 准确性
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79.classification 分类
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6 $BqiC!~ 80.inspection 检查
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!vb 81.supervision of counting 监盘
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gs| 82.observation 观察
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+{o 83.confirmation 函证
r~b.tpH ,@*5x'auK 84.computation 计算
Xdvd\H= LjKxznn o 85.analytical procedures 分析程序
TWP@\ BQ UZdnsG7 86.vouch 核对
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:~-: 87.trace 追查
fu7x,b0p }7PJr/IuF 88.audit sampling 审计抽样
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89.error 误差
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ak 7% 90.expected error 预期误差
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X$k-O 91.population 总体
-rDfDdT Yy~x`P'g! 92.sampling risk 抽样风险
'}cSBbl&/n ZflB<cI 93.non- sampling risk 非抽样风险
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ku\ :zW? O#aL- 94.sampling unit 抽样单位
Agd"m4! '5}hm1, 95.statistical sampling 统计抽样
Bg|d2,im vfSPgUB) 96.tolerable error 可容忍误差
%1&X+s3 I:dUHN+@L5 97.the risk of under reliance 信赖不足风险
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dWr&E5 #JUh"8N' 98.the risk of over reliance 信赖过度风险
ju2H0AQ \8(Je"S 99.the risk of incorrect rejection 误拒风险
*`a$6F7m4 !(*&P 100. the risk of incorrect acceptance 误受风险
,[n9DPZ 2Z; !N37U 101.working trial balance 试算平衡表
rtPo)#t :6n4i$ 102.index and cross-referencing 索引和交叉索引
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@ RHsVG &<j 103.cash receipt 现金收入
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VEV?$R7; `.@udfog^0 105.bank statement 银行对账单
4KH'S'eR R3g)LnN 106.bank reconciliation 银行存款余额调节表
BOpZ8p'eH1 A6z2KVk 107.balance sheet date
资产负债表日
fb Bu^]^S u<j;+-]8h 108.net realizable value 可变现净值
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@ 109.storeroom 仓库
]ty$/{hx' vhMoCLb 110.sale invoice 销售发票
q,K|1+jn o0WwlmB5 111.price list 价目表
dr)*.<_+a( CUDA<Fm 112.positive confirmation request 积极式询证函
[l=@b4Og p$"~vA . 113.negative confirmation request 消极式询证函
%C%3c4+Oh , S^y> 114.purchase requisition 请购单
V;^-EWNj 8B ,S_0! 115.receiving report 验收报告
gpq ,rOIK qFVZhBC 116.gross margin 毛利
Z71_D p*K #s1 117.manufacturing overhead 制造费用
9q ]f]S.L L1_O!EQ 118.material requisition 领料单
,t_&tbf3 yR5XcPoKI 119.inventory-taking 存货盘点
mN-O{k0\ Qfp4}a= 120.bond certificate 债券
`;Ui6{| a|TUH+| 121.stock certificate 股票
'*[7O2\%/ #@nPB. 122.audit report 审计报告
-8)C6"V{ w#2apaz 123.entity 被审计单位
C;ab-gh 75>%!mhM 124.addressee of the audit report 审计报告的收件人
RrLj5 Jq vEjf|-Mb9 125.unqualified opinion 无保留意见
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4~Q<LEly q'fOlq 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
NI/'SMj% J3+qnT8X 查看《
注会考试《审计》中的128个英文单词(一) 》
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