61.assessed level of material misstatement risk 重大错报风险的评估水平
6%yr>BFtVV 4XKg3l1 62.simall business 小规模企业
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会计系统
Gu%`__ @FbzKHdV/ 64.test of control 控制测试
'+}hVfN Kt^PL&A2 65.walk-through test 穿行测试
.:lzT"QXI O&O1O>[p1 66.communication 沟通
!IGVN:E 7'&Xg_ 67.flow chart 流程图
-J[D:P.Z @lj 68.reperformance of internal control 重新执行
qrdA?VV "`3H0il;< 69.audit evidence
审计证据
(te\!$ kQH!`-n:T 70.substantive procedures 实质性程序
MT V'!Zxs Dgkt-:S/T| 71.assertions 认定
L~yy;)]W |YlUt~H> 72.esistence 存在
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rSZWmns fqr}tvMr=T 74.completeness 完整性
jf%Ydr}` ae^xuM?7 75.rights and obligations 权利和义务
(Ux%7H_d ^X_%e | 76.valuation and allocation 计价和分摊
Us%VBq >Ek`PVPD 77.cutoff 截止
prm bqe;) A7 78.accuracy 准确性
)pvZM? {bNnhW*qOu 79.classification 分类
.*zQ\P F_-yT[i 80.inspection 检查
:7`,dyIqT G's/Q-'[\ 81.supervision of counting 监盘
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' LEhi/>T 82.observation 观察
V,Gt5lL&/! OE[/sv 83.confirmation 函证
c\x?k<= U}5uy9A 84.computation 计算
)0%<ZVB gWlmQl 85.analytical procedures 分析程序
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a 86.vouch 核对
uj]GBo= X;0EgIqh3 87.trace 追查
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RQ(} 2GD%=rP2] 88.audit sampling 审计抽样
Q7SS<'( h?R-t*G? 89.error 误差
QHQj6] g=%W"v 90.expected error 预期误差
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)d9_ w 62zlO{ >rJ 91.population 总体
3oIoQj+D b"zq3$6* 92.sampling risk 抽样风险
j[z\p~^ .O,gl$y} 93.non- sampling risk 非抽样风险
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RgM #uH1!UQb 94.sampling unit 抽样单位
95+}NJ;r bWyXDsr+ 95.statistical sampling 统计抽样
;WzT"yW)T 1X{A}9nA 96.tolerable error 可容忍误差
?Cu$qE!h)[ :Ert57@l 97.the risk of under reliance 信赖不足风险
*(HH71Y ())|x[>JS+ 98.the risk of over reliance 信赖过度风险
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W 99.the risk of incorrect rejection 误拒风险
N@)g3mX> IGp-`%9 100. the risk of incorrect acceptance 误受风险
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o !#X^nlc 101.working trial balance 试算平衡表
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:e 'wmA c"QI`;D_c 102.index and cross-referencing 索引和交叉索引
v` B_xEl %d=-<EQ|& 103.cash receipt 现金收入
(V+(\<M (0k0gq; 104.cash disbursement 现金支出
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|M0TG 105.bank statement 银行对账单
`t8e2?GH aTPpE9Pa& 106.bank reconciliation 银行存款余额调节表
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u 107.balance sheet date
资产负债表日
hQkmB|];5 5Ut0I]h|z 108.net realizable value 可变现净值
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r D QZS%) 109.storeroom 仓库
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110.sale invoice 销售发票
gNO$WY^ ,= PDL 111.price list 价目表
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qv5@- 112.positive confirmation request 积极式询证函
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~l }x8fXdd 113.negative confirmation request 消极式询证函
me9RnPe: %ZxKN ; 114.purchase requisition 请购单
[6D>2b}:{[ O/5W-u 115.receiving report 验收报告
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)EB~|4'] 116.gross margin 毛利
7eq;dNB@gq ROfmAc 117.manufacturing overhead 制造费用
Wd%j;glG x,V_P/?% 118.material requisition 领料单
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w_o ^X?[zc GE 119.inventory-taking 存货盘点
oW8[2$_N+ ES+&e/G"ds 120.bond certificate 债券
Z@*Z@]FC \2LCpN 121.stock certificate 股票
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7 6suc0 122.audit report 审计报告
]~oM'?&! SHaZ-d 123.entity 被审计单位
o]FQ)WRB <.AIVp 124.addressee of the audit report 审计报告的收件人
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O"+m NN$`n*;l 125.unqualified opinion 无保留意见
hVID~L$ k{;:KW| 126.qualified opinion 保留意见
j9,X.?Xvx kxO$Uk&TX 127.disclaimer of opinion 无法表示意见
DnTM#i: PF+`3 128.adverse opinion 否定意见
:1s1wY3Y ZWFH5#= 查看《
注会考试《审计》中的128个英文单词(一) 》
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