61.assessed level of material misstatement risk 重大错报风险的评估水平
\9d$@V X8|EHb< 62.simall business 小规模企业
+V+a4lU14 bcR_E5x$ 63.accounting system
会计系统
':W[ A *A< 5*Db:F 64.test of control 控制测试
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#By*;BJ 65.walk-through test 穿行测试
8Y3I0S 5r_|yu 66.communication 沟通
_U0f=m S$3JMFA 67.flow chart 流程图
"j-CZ\]U| jal-9NV)! 68.reperformance of internal control 重新执行
9kojLqCT =EIkD9u 69.audit evidence
审计证据
-hV*EPQ/ .ByuN 70.substantive procedures 实质性程序
;]fs'LH -+5>|N# 71.assertions 认定
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-i P$sxr 72.esistence 存在
X|[`P<'N< q =Il|Nb> 73.occurrence 发生
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9%X 74.completeness 完整性
:!/8Hv Mlq.?-QgIL 75.rights and obligations 权利和义务
|' . sr}E+qf 76.valuation and allocation 计价和分摊
Q^I\cAIB W l16`9 77.cutoff 截止
e*!kZAf qVPeB,kIz 78.accuracy 准确性
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79.classification 分类
aP`P)3O6)1 5?L<N:;J_ 80.inspection 检查
q9NoI(]e +>9Q/E 81.supervision of counting 监盘
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1sCR4L:+ I l.K"ll 83.confirmation 函证
aoTP[Bp `-&K~^-cH 84.computation 计算
(ik\|y% A &[SC|=U'M 85.analytical procedures 分析程序
Vg23!E ??T#QQ 86.vouch 核对
d %#b:(, wAd9 87.trace 追查
B?qjkP 1.X@; 88.audit sampling 审计抽样
s{" 2L{,$ =2 kG%9 89.error 误差
\;-|-8Q = f i$}>\ 90.expected error 预期误差
iX\X>W$P bF(f*u 91.population 总体
0^ibNiSP +MLVbK 92.sampling risk 抽样风险
:aQt;C6Z> LK"69Qx?5q 93.non- sampling risk 非抽样风险
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p>|5 94.sampling unit 抽样单位
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&~ 9K&:V(gmw 96.tolerable error 可容忍误差
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Z`RU )Wox Mmz 97.the risk of under reliance 信赖不足风险
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Bz 9E tz[`| 98.the risk of over reliance 信赖过度风险
ZW}_Qs g[t [/TV 99.the risk of incorrect rejection 误拒风险
$\! 7 {6a RGU\h[ 100. the risk of incorrect acceptance 误受风险
3 9|MX21k \G3rX9xG 101.working trial balance 试算平衡表
`#gie$B{ 42{:G8 102.index and cross-referencing 索引和交叉索引
/SrAW`;" 9I/N4sou 103.cash receipt 现金收入
5^KWCS7@ d:{O\ 104.cash disbursement 现金支出
ujucZ9}yd "}JZU!? 105.bank statement 银行对账单
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g@f-T EyLu O-5 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
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O 108.net realizable value 可变现净值
W,-g=6, -S+zmo8 109.storeroom 仓库
;ZG\p TCA }#E[vRf 110.sale invoice 销售发票
EU/8=JA1 ^KE%C;u 111.price list 价目表
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y\ 112.positive confirmation request 积极式询证函
3 SGDy] 9?3&?i2- 113.negative confirmation request 消极式询证函
/Qk4 O5t[ 114.purchase requisition 请购单
g|Fn7]G FjI`uP 115.receiving report 验收报告
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SAt@2*U2 116.gross margin 毛利
[=]4-q6UN % -e 82J1 117.manufacturing overhead 制造费用
RlDn0s M+9 gL3W 118.material requisition 领料单
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Y"T@ A6iq[b] 119.inventory-taking 存货盘点
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'anG:= 9lDhIqx0~ 121.stock certificate 股票
+|>kCtZH% CoAvSw 122.audit report 审计报告
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!z&~Z: 123.entity 被审计单位
xLZG:^(I 1\rz%E 124.addressee of the audit report 审计报告的收件人
e2W".+B1 \`\ZTZni 125.unqualified opinion 无保留意见
a,#j = Bv%GJ*>> 126.qualified opinion 保留意见
y[_Q- fn6J*[` 127.disclaimer of opinion 无法表示意见
Ziu]'# 1,!(0
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Y<ql49-X M6-&R=78K 查看《
注会考试《审计》中的128个英文单词(一) 》
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