61.assessed level of material misstatement risk 重大错报风险的评估水平
_k|g@" ~?-qZ<9/ 62.simall business 小规模企业
ArL-rJ{} JaFUcpZk$ 63.accounting system
会计系统
ZYDWv/u 5A,=vE 64.test of control 控制测试
QXB|!' Q)T+r~#2B 65.walk-through test 穿行测试
hv{87`L'K( /sV?JV[t 66.communication 沟通
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l#,Y6#I 9M]^l, 67.flow chart 流程图
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8,e #Z!#;%S 68.reperformance of internal control 重新执行
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";BVY Otxa<M+" 69.audit evidence
审计证据
5Edo%Hd6 Wz5=(<{S 70.substantive procedures 实质性程序
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71.assertions 认定
7dHIW!OA w#<p^CS 72.esistence 存在
Rhv%6ekI B#:E?a;{ 73.occurrence 发生
[n!x&f8Xh LGfmUb-{] 74.completeness 完整性
fzyzuS$ @sdS0pC 75.rights and obligations 权利和义务
*73AAA5LKa kJ__:rS(T_ 76.valuation and allocation 计价和分摊
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#Fh> QheDF7'z 79.classification 分类
=oPng=: _<3r'Y, 80.inspection 检查
1EuK,:x q}e]*]dJZ 81.supervision of counting 监盘
9ClF<5?M 58PKx5`D 82.observation 观察
El+Ft.7 ~Zu}M>-^c, 83.confirmation 函证
qJURPK 4]]b1^vVj 84.computation 计算
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%pqL-G '(XW$D 86.vouch 核对
>R#9\/s %^T!@uZr 87.trace 追查
g&XhQ.aa c<>y!^g 88.audit sampling 审计抽样
h)P]gT0f/ 'cYQ?; 89.error 误差
#]igB9Cf)w P.!;Uf}32 90.expected error 预期误差
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8| Sba<d 91.population 总体
Z+Xc1W^ D*qzNT@`LR 92.sampling risk 抽样风险
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aLHC~ )#Y|ngZ_> 93.non- sampling risk 非抽样风险
PJ}[D.elO BjN{@aEO 94.sampling unit 抽样单位
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h uV!MW= ) 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
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tc[! 97.the risk of under reliance 信赖不足风险
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Bg5;Q) 98.the risk of over reliance 信赖过度风险
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FU'^n6[<B FDl,Ey^r/ 100. the risk of incorrect acceptance 误受风险
/O+e#z2f< T4l-sJ'| 101.working trial balance 试算平衡表
o%$<LaQG5 1 iquHn 102.index and cross-referencing 索引和交叉索引
9*f2b.Aj B{^`8Htrn 103.cash receipt 现金收入
X4XFu zo/0b/lQ 104.cash disbursement 现金支出
Pb*q;9 O~nBz):2 105.bank statement 银行对账单
.&Y,D-h}7| g<0w/n!jmC 106.bank reconciliation 银行存款余额调节表
LciL/? -aC!0O y` 107.balance sheet date
资产负债表日
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-`,~9y;tx S$Qr@5 109.storeroom 仓库
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@`&? 110.sale invoice 销售发票
M^Q&A R'F [8xeQKp4 111.price list 价目表
nl.~^CP t%0r"bTi 112.positive confirmation request 积极式询证函
S83]O!w0 6JUav."`~ 113.negative confirmation request 消极式询证函
Mr#oT? 3-4Nad 114.purchase requisition 请购单
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e?_c[`sg 115.receiving report 验收报告
X}_QZO=z &n}8Uw0440 116.gross margin 毛利
]JkpR aP$ ?3.(Vqwog 117.manufacturing overhead 制造费用
kyp U&F /e;e\k_}' 118.material requisition 领料单
aOaF&6'j 41P4?"O 119.inventory-taking 存货盘点
e5]&1^+ o'9OPoof:. 120.bond certificate 债券
Wm];p qN K7)j 121.stock certificate 股票
#L|JkBia <K|3Q'(S 122.audit report 审计报告
tf.q~@Pi >#Grf)@"6 123.entity 被审计单位
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<=B1"'\ Dx p> 125.unqualified opinion 无保留意见
7I @9v=xV Rfkzv=<"X 126.qualified opinion 保留意见
f\U? :83 D5o+0R 127.disclaimer of opinion 无法表示意见
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2hAlV)i( !UUmy% 9 128.adverse opinion 否定意见
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> c,g]0S?gu 查看《
注会考试《审计》中的128个英文单词(一) 》
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