61.assessed level of material misstatement risk 重大错报风险的评估水平
uK("<u| 9Ew7A(BG_3 62.simall business 小规模企业
6AvHavA^Y >S1)YKgz 63.accounting system
会计系统
`gpQW~*R-; hH->%* 64.test of control 控制测试
M wab!Ya FG%j{_Ez 65.walk-through test 穿行测试
!)qQbk ]WUC:6x 66.communication 沟通
2/36dGFH Olfn 67.flow chart 流程图
R0;efD B51kV0 68.reperformance of internal control 重新执行
.fzu"XAPu 'r} zY-FM` 69.audit evidence
审计证据
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! 70.substantive procedures 实质性程序
EPX8Wwf 85IMdZ7I 71.assertions 认定
9p@C4oen ~AG$5! 72.esistence 存在
/u`3VOn a$9A(Pte 73.occurrence 发生
B|%tE{F !r+IXuqV,! 74.completeness 完整性
|<`.fOxJP W3&tJ8*3 75.rights and obligations 权利和义务
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(+ZwaV@ 76.valuation and allocation 计价和分摊
tZ2K$!/B D);'pKl 77.cutoff 截止
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sx# 78.accuracy 准确性
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?@R")$ yPu4T6Vv 80.inspection 检查
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Ebl/ 81.supervision of counting 监盘
K(T\9J. C+K=[ 82.observation 观察
b!$ }ma;B ~VTs:h 83.confirmation 函证
mzD^Y<LTd 7ODaX.t-> 84.computation 计算
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Y/4( ?mRE'# 85.analytical procedures 分析程序
Bmo$5$ o%y;(|4t > 86.vouch 核对
LD (C\ C:\(~D*GS 87.trace 追查
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:DkAQ-<~ _qWC4NMF( 89.error 误差
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UP2.]B!d VY'Q|[ 91.population 总体
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92.sampling risk 抽样风险
en9en=n| ^uaFg`S 93.non- sampling risk 非抽样风险
q42FPq [cU,!={ 94.sampling unit 抽样单位
mog9 jw @qK<T 95.statistical sampling 统计抽样
iRV;Fks Pg^h,2h 96.tolerable error 可容忍误差
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X%[YL 97.the risk of under reliance 信赖不足风险
K]N~~*`%` ;R[&pDx 98.the risk of over reliance 信赖过度风险
0^_MN~s(X "dN< i 99.the risk of incorrect rejection 误拒风险
A['uD<4b f\ "`7 100. the risk of incorrect acceptance 误受风险
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Iao[Pyk 101.working trial balance 试算平衡表
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;E;'7 2eok@1 102.index and cross-referencing 索引和交叉索引
K&pM o. T$b\Q 103.cash receipt 现金收入
9NIy# ZTf_#eS$ 104.cash disbursement 现金支出
UR>_)* {y );vHf$ 105.bank statement 银行对账单
5RA<Z. (iDBhC;/B 106.bank reconciliation 银行存款余额调节表
0#|7U_n e)pTC97^L 107.balance sheet date
资产负债表日
(5Ky6b9v b!~TAT&8 108.net realizable value 可变现净值
B1w0cS%%: B!q?_[k, 109.storeroom 仓库
^!@*P,'I #)i&DJ^Y 110.sale invoice 销售发票
)|T`17- %F$N#YG 111.price list 价目表
MTB@CP!u [y{E 112.positive confirmation request 积极式询证函
+rQg7a} ec?1c&E 113.negative confirmation request 消极式询证函
}|He?[TR T0L+z/N_m. 114.purchase requisition 请购单
a"qR J-@ *98Ti| 115.receiving report 验收报告
@f=RL)$| 'jbMTI 116.gross margin 毛利
-c$z 2Q) <lx^aakk! 117.manufacturing overhead 制造费用
T{ nQjYb? M'|)dM| 118.material requisition 领料单
B007x{-L Dh8(HiXf: 119.inventory-taking 存货盘点
^?Vq L\V5 ]S]"`;Wh 120.bond certificate 债券
||gEs/6- 1,u{&%yL"w 121.stock certificate 股票
j&llrN ftW{C1,U7 122.audit report 审计报告
p5qx=p~c [0{wA9g 123.entity 被审计单位
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xc*!W*04 Cji#?!Ra? 125.unqualified opinion 无保留意见
(.oaMA"B Z]e4pR6! 126.qualified opinion 保留意见
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mi (l;C%O7* 127.disclaimer of opinion 无法表示意见
)ys=+Pz z qO$ 128.adverse opinion 否定意见
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-O 查看《
注会考试《审计》中的128个英文单词(一) 》
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