61.assessed level of material misstatement risk 重大错报风险的评估水平
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WcM 62.simall business 小规模企业
=CQfs6np:N 2c Xae 63.accounting system
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mlByE,S2E .F ?ww}2p] 64.test of control 控制测试
:a*>PMTn sV"tN2W@ 65.walk-through test 穿行测试
#4AU&UM+i 12^uu)6Xm, 66.communication 沟通
iF`_-t/k ~ikp'5 67.flow chart 流程图
hrniZ^ ]>~.U~ 68.reperformance of internal control 重新执行
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VX 69.audit evidence
审计证据
g=td*S =o(}=T>:" 70.substantive procedures 实质性程序
@*hv|zjs n~lB} 71.assertions 认定
dg|+?M^9` R6<'J?k 72.esistence 存在
!/}4_s`, *A9v8$ 73.occurrence 发生
>9w^C1" #.Dl1L/ 74.completeness 完整性
]{tWfv|Xg8 S[L@8z.Sj 75.rights and obligations 权利和义务
S*Ea" vBA fS}Eu4Xe 76.valuation and allocation 计价和分摊
Uv59 XF$ 72|g zm 77.cutoff 截止
wQ(DX! OG#^d5( 78.accuracy 准确性
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9%E 79.classification 分类
@C-dCC? pKLcg"{[F 80.inspection 检查
9?Bh8%$ |e8A)xM]wC 81.supervision of counting 监盘
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1<9d[N* 82.observation 观察
$idToOkw xDe^>(," 83.confirmation 函证
M0m%S:2 L@MCB-@V 84.computation 计算
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e 2\{/|\ 85.analytical procedures 分析程序
YEV;GFI1 +!@xH]; 86.vouch 核对
-AnJLFY <2*+Y|Lk2 87.trace 追查
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70avr)OM 88.audit sampling 审计抽样
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|m 4=q4_ \_T 89.error 误差
CV|Ae [ 8k{XUn 90.expected error 预期误差
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pi( n}NUe`E_h 91.population 总体
Il/`#b@h {{A=^rr%C 92.sampling risk 抽样风险
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{ 93.non- sampling risk 非抽样风险
-0(+a$P7e '1!%yKc0 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
\.P'8As "=?JIQ 96.tolerable error 可容忍误差
rDaiAx& "% \y$ 97.the risk of under reliance 信赖不足风险
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F 98.the risk of over reliance 信赖过度风险
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C4uar 99.the risk of incorrect rejection 误拒风险
;d7Qw~v1s BI2'NN\ 100. the risk of incorrect acceptance 误受风险
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Lyz ]$K5 8C 101.working trial balance 试算平衡表
O,@QGUoA a"O9;&};& 102.index and cross-referencing 索引和交叉索引
<O9WCl )$Fw<;4 103.cash receipt 现金收入
}2y"F@{T Z1H 104.cash disbursement 现金支出
5;{*mJ:F #r&yH^- 105.bank statement 银行对账单
^-#:T #I yM`YB0 106.bank reconciliation 银行存款余额调节表
A}!D&s&UH ohXbA9&(x 107.balance sheet date
资产负债表日
F8m@mh*8> ,J*#Ixe} 108.net realizable value 可变现净值
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xr mmK qB3&F pgW 109.storeroom 仓库
tV.96P;)/9 ;f3))x 110.sale invoice 销售发票
!Je!;mEvI "^pF2JI 111.price list 价目表
(B+zh kJXy) 112.positive confirmation request 积极式询证函
Y%rC\Ij/i ]=^NTm, 113.negative confirmation request 消极式询证函
UJX5}36 wd:SBU~f5* 114.purchase requisition 请购单
kZ_5R#xK ``?Z97rH 115.receiving report 验收报告
G_p13{"IM n@e|PWu 116.gross margin 毛利
Cvs4dd%)i ~f2-%~ 117.manufacturing overhead 制造费用
=dC5q{ 0.Nik^~ 118.material requisition 领料单
0Ioa;XgOn EJrQ9"x&n 119.inventory-taking 存货盘点
z 2V_nkI :'dH)yO 120.bond certificate 债券
@6DV?VL \h/aD1&g 121.stock certificate 股票
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Am 122.audit report 审计报告
_1Iw"K49Qx v?1xYG@1 123.entity 被审计单位
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o ]8?U(^ 124.addressee of the audit report 审计报告的收件人
G5 x%:,n ;fDs9=3# 125.unqualified opinion 无保留意见
r`'n3#O* HQ8;d9cGir 126.qualified opinion 保留意见
4[]4KKO3Q2 ;lo!o9`< 127.disclaimer of opinion 无法表示意见
T%:W6fH7 \xaK?_hv 128.adverse opinion 否定意见
Pd<>E*>}c. A0Hs d 查看《
注会考试《审计》中的128个英文单词(一) 》
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