61.assessed level of material misstatement risk 重大错报风险的评估水平
LE?u`i,e=+ PM$Ee #62R 62.simall business 小规模企业
(g :p5Rl 4aZCFdc 63.accounting system
会计系统
-'rj&x{Q)U dTEJ=d40 64.test of control 控制测试
NnxM3* UkR3}{i 65.walk-through test 穿行测试
cTZ)"^z! rqCa 2 66.communication 沟通
#`tD1T{; `NwdbKX 67.flow chart 流程图
8dT'xuch MBk"KF 68.reperformance of internal control 重新执行
nN`"z3o )&W|QH=AI 69.audit evidence
审计证据
dGH_ z8 X=qS"O 1 70.substantive procedures 实质性程序
0rMqWP ^[h2% c$ 71.assertions 认定
h\,5/ )Y <z#BsnjW{ 72.esistence 存在
5{>0eFzG "2n;3ByR 73.occurrence 发生
D#sf i,O g"t^r3 74.completeness 完整性
1JTbCS ` DCU>bt&R 75.rights and obligations 权利和义务
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} 76.valuation and allocation 计价和分摊
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W,I [J\DB)V/ 77.cutoff 截止
>.dHt\ xi {| 78.accuracy 准确性
hd^x}iK" R $b,h 79.classification 分类
FuP}Kec M1=_^f=&. 80.inspection 检查
}X1.Wt=? `\FI7s3b 81.supervision of counting 监盘
>7-y#SkXdo ZL91m`r 82.observation 观察
4e%8D`/=M 6zYaA 83.confirmation 函证
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hjY0w 84.computation 计算
*8!w&ME+. .Vx|'-u 85.analytical procedures 分析程序
Md9l+[@ yuNfhK/#r 86.vouch 核对
S!j^|! Tx+ p8J|Yr 87.trace 追查
' Js?N 7~.ZE 88.audit sampling 审计抽样
yKDZ+3xK] Qyj(L[K J 89.error 误差
*C_[jk@6 d7~j^v)=^ 90.expected error 预期误差
g3rRhS _^;;i4VZ 91.population 总体
R#0{Wg0O) N#Ag'i4HF 92.sampling risk 抽样风险
xURw, LP>UU ,Z 93.non- sampling risk 非抽样风险
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PPB45^ 94.sampling unit 抽样单位
$9i9s4u^ rbh[j@s@ 95.statistical sampling 统计抽样
$r"A@69^RS :VFTVmr 96.tolerable error 可容忍误差
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9Y _<u;4RO(s 97.the risk of under reliance 信赖不足风险
A9n41,h v |ifI 98.the risk of over reliance 信赖过度风险
=jUnM>23 $I(}r3r 99.the risk of incorrect rejection 误拒风险
!Zj#.6c9 6K//1U$ 100. the risk of incorrect acceptance 误受风险
l:z}; /| f[us-w 101.working trial balance 试算平衡表
)OUU]MUH :)LC gIQo 102.index and cross-referencing 索引和交叉索引
3uO8v{` (fd[P|G_] 103.cash receipt 现金收入
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104.cash disbursement 现金支出
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)2 W gZ@N 105.bank statement 银行对账单
"3ug}k /#IH-2N 106.bank reconciliation 银行存款余额调节表
~y@& } !OQuEJR 107.balance sheet date
资产负债表日
OequU'j KT=a(QL 108.net realizable value 可变现净值
dgY5ccP =SL^>HS.fo 109.storeroom 仓库
?1$\pq^ Cg*kN"8q 110.sale invoice 销售发票
P,`=]Y* :3gFHBFDj 111.price list 价目表
cE2R r 5C65v:Q`N 112.positive confirmation request 积极式询证函
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.) 'v+96b/; 113.negative confirmation request 消极式询证函
(ic@3:xR (l2<+R%1 114.purchase requisition 请购单
6,zDBax ,L~snR'w 115.receiving report 验收报告
DzE E:&*= ;Lqm#]C 116.gross margin 毛利
E]?2!)mgce qAbd xd[ 117.manufacturing overhead 制造费用
R{ 4u|A?9 8ur_/h7 118.material requisition 领料单
YiO3<}Uf @M9_j{A 119.inventory-taking 存货盘点
? 9qAe vS2(Q0+TZi 120.bond certificate 债券
%WmZ ]@M S~} +ypV 121.stock certificate 股票
@NBXyC8,Z ?Cc$] 122.audit report 审计报告
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;wpW2%& eNivlJ,K|@ 124.addressee of the audit report 审计报告的收件人
l2r>|CGQ[ }0krSzcn#, 125.unqualified opinion 无保留意见
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lLc Zq9>VqGe 126.qualified opinion 保留意见
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&4[<F"W>47 Us*Vn 128.adverse opinion 否定意见
B piEAwh NCp%sGBmG 查看《
注会考试《审计》中的128个英文单词(一) 》
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