61.assessed level of material misstatement risk 重大错报风险的评估水平
=YM 8\il~IFyi 62.simall business 小规模企业
~,W|i $jk4H+H- 63.accounting system
会计系统
i@{b+5$ $zz4A~
64.test of control 控制测试
s#~VN;-I ,ig`'U 65.walk-through test 穿行测试
L{sFR^-G P'}EZ' 66.communication 沟通
J;fbE8x /p-k'387 67.flow chart 流程图
aV fsF|, QKk7"2t| 68.reperformance of internal control 重新执行
iLdUus! 8U#14U5rS 69.audit evidence
审计证据
}T%E;m- *"|f!t 70.substantive procedures 实质性程序
:t;\`gQoS }2=~7&) 71.assertions 认定
}lk9|U#6*` B"7~[,he 72.esistence 存在
5G<`c p@$92> ' 73.occurrence 发生
h\C1:0x{ ][f 0ZMa 74.completeness 完整性
9aID&b+ x}C$/ 7^ 75.rights and obligations 权利和义务
vSQB~Vw8t 7x*L 1>[`' 76.valuation and allocation 计价和分摊
_Wp,
z` hzV%QDUpe 77.cutoff 截止
3&X5*-U T5[(vTp 78.accuracy 准确性
6_EfOD9 p,4S?cr>a 79.classification 分类
0s4]eEXH @C'qbO{ 80.inspection 检查
a/d8_(0 +C$wkx] 81.supervision of counting 监盘
S{cK~sZj @M*5q# s 82.observation 观察
8LtkP&Wx Ze`ms96j{ 83.confirmation 函证
?AQR\) P -P]onD
84.computation 计算
5N>L|J2 Dk~
JH9# 85.analytical procedures 分析程序
`)jAdad-s P\X$fD 86.vouch 核对
En+`ZcA\z CfLPs)\ACm 87.trace 追查
'kCr1t !O,`Z`T? 88.audit sampling 审计抽样
bmC{d pr"q-S>E 89.error 误差
e58tf3 (
Qk*B 90.expected error 预期误差
*=QWx[K| ~:A=o?V2 91.population 总体
e=6C0fr B?XqH_=0L 92.sampling risk 抽样风险
][Cg8 _'r&'s;<z 93.non- sampling risk 非抽样风险
Daf;;
w &ZPyZj 94.sampling unit 抽样单位
o
3 G* @}e5T/{X}T 95.statistical sampling 统计抽样
L6pw
'1' K30{Fcb< h 96.tolerable error 可容忍误差
b;e*`f8T3c %xwdH4_ 97.the risk of under reliance 信赖不足风险
d>Np; " A3e83g~L 98.the risk of over reliance 信赖过度风险
>x1?t [1`&\C_E 99.the risk of incorrect rejection 误拒风险
X04JQLhy" /`B:F5r 100. the risk of incorrect acceptance 误受风险
`oH6'+fT`; G
Y ]bw 101.working trial balance 试算平衡表
]OA8H[U-eA >^KO5N-:4 102.index and cross-referencing 索引和交叉索引
tsTCZ);( U{.y X7 103.cash receipt 现金收入
@X>Oj . "f`{4p0v 104.cash disbursement 现金支出
zC\L-i>G m:{IVvN_ 105.bank statement 银行对账单
1O;q|p'9 OM7EmMa; 106.bank reconciliation 银行存款余额调节表
LZ*ZXFIg Zut"P3d=J 107.balance sheet date
资产负债表日
~Wj.
4b* xrl!$xE
GX 108.net realizable value 可变现净值
%:]ive]e HO
=\ 109.storeroom 仓库
_0e;&2') r5aOQ 110.sale invoice 销售发票
{`1gDKH ZncJ
111.price list 价目表
%FO#j 6 <-m[0zgq 112.positive confirmation request 积极式询证函
>FM2T<.; 6{PlclI ! 113.negative confirmation request 消极式询证函
G$$y\e$ 3rw<#t;v 114.purchase requisition 请购单
Vu_QwWXO ?T <2Cl'C 115.receiving report 验收报告
sDnXgCcS! Z |CL:)h 116.gross margin 毛利
rOd~sa-H
N3g\X 117.manufacturing overhead 制造费用
0_faJjTbP; K.K=\
Y2 118.material requisition 领料单
RwptFO o79EDPX 119.inventory-taking 存货盘点
h"DxgG FpM0 % 120.bond certificate 债券
;4ETqi9 gG6j>%y 121.stock certificate 股票
&!5S'J% w4e
(p 3 122.audit report 审计报告
Dm0Ts~ ^9*kZV<K 123.entity 被审计单位
[b6P
}DW 1z$K54Mj 124.addressee of the audit report 审计报告的收件人
V*w~Sr% -kz9KGkPb+ 125.unqualified opinion 无保留意见
Y<0R5rO >")<pUQ 126.qualified opinion 保留意见
%qqX-SF0C ruQ1Cph 127.disclaimer of opinion 无法表示意见
9d_
Zdc MYVgi{ 128.adverse opinion 否定意见
a08`h.dyN /f0*NNSat- 查看《
注会考试《审计》中的128个英文单词(一) 》
I=G-(L/&