61.assessed level of material misstatement risk 重大错报风险的评估水平
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sW> ^KhJBM /Z 62.simall business 小规模企业
8~Kq"wrbu ebBi zc= 63.accounting system
会计系统
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B|uQ ,L& yKS@ 64.test of control 控制测试
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65.walk-through test 穿行测试
9pLe8D r#zcl)rbU 66.communication 沟通
$hm[x$$ D;en!.[Z 67.flow chart 流程图
$;^|]/- ?I+{S 68.reperformance of internal control 重新执行
H_&to3b( !)bZ.1o 69.audit evidence
审计证据
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<x) 70.substantive procedures 实质性程序
=@U5/J }O\IF}X 71.assertions 认定
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O gX"-3w 72.esistence 存在
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c A4zI1QF 73.occurrence 发生
k8?._1t [FBS|v#T 74.completeness 完整性
Ta\F~$M 2;gvo*k 75.rights and obligations 权利和义务
y8YsS4E^Q (WHgB0{ 76.valuation and allocation 计价和分摊
L-9fo- bMKX9`*o 77.cutoff 截止
3dN`Q:1R9 d5^^h<' 78.accuracy 准确性
Y%;J/4dd |R.yuSL)( 79.classification 分类
sU>IETo C>|.0:[% 80.inspection 检查
s4fO4.bn m 7(}'jZ 81.supervision of counting 监盘
-Cyo2wk !h#ZbErW 82.observation 观察
_:[@zxT<x ]W;6gmV 83.confirmation 函证
LDQ,SS, 26p[x'W 84.computation 计算
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l ,J" &dtst?? 85.analytical procedures 分析程序
XP)^81i| Hs)Cf)8u 86.vouch 核对
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64up! 87.trace 追查
b? o j!agD_J 88.audit sampling 审计抽样
6 J>A U Z[Tou 89.error 误差
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vCP[7KhGj m[eqTh4* 91.population 总体
9s<4`oa 3RaW\cWzg 92.sampling risk 抽样风险
OMK,L:poC JuSS(dJw 93.non- sampling risk 非抽样风险
PIU@}:} ,]EhDW6 94.sampling unit 抽样单位
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-OOU 4Kch=jt4# 95.statistical sampling 统计抽样
x/?ET1iGt KRL.TLgq) 96.tolerable error 可容忍误差
q;,lv3I G%sq;XT61 97.the risk of under reliance 信赖不足风险
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HF0G=U}i 98.the risk of over reliance 信赖过度风险
hdDT'+ "AUSgVE+h 99.the risk of incorrect rejection 误拒风险
HThZ4Kg+ V22z-$cb 100. the risk of incorrect acceptance 误受风险
.=;IdLO,Bf #csP.z3^y 101.working trial balance 试算平衡表
0Agse) f|,Kh1{e 102.index and cross-referencing 索引和交叉索引
(T*$4KGV 42]7N3:' 103.cash receipt 现金收入
!p+54w\ 2 5TJd9:\Af 104.cash disbursement 现金支出
}`gOfj)?i BP9#}{kE 105.bank statement 银行对账单
ir<e^a y.A3hV%6b 106.bank reconciliation 银行存款余额调节表
F6}RPk\=i "jAd.x?X7e 107.balance sheet date
资产负债表日
~1+6gG !hq2AY&H) 108.net realizable value 可变现净值
e%cTFwX?n Mw0>p5+ cy 109.storeroom 仓库
T[$-])iK Ms|c"?se 110.sale invoice 销售发票
SO6)FiPy!n 6C&&="uww 111.price list 价目表
R`<^/h 3`cA!ZVQ 112.positive confirmation request 积极式询证函
l^	d 1<G+KC[F 113.negative confirmation request 消极式询证函
N#l2wT ^($'l)I 114.purchase requisition 请购单
~uc7R/3ss ~Fuq{e9` 115.receiving report 验收报告
D#LV&4e>.E $ztsb V} 116.gross margin 毛利
]^C 8Oh< J> 117.manufacturing overhead 制造费用
0FOB5eBR KZjh<sjX| 118.material requisition 领料单
*U^Y@""a d AcSG 119.inventory-taking 存货盘点
o=YOn&@% ZHK>0>; 120.bond certificate 债券
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e>z"{ u(F0 cR3d&/_,U 122.audit report 审计报告
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#i`) n- 2X?<_Z 123.entity 被审计单位
Q7uJ9Y{X OPNRBMD 124.addressee of the audit report 审计报告的收件人
mU-2s%X<.^ q2X::Yqk 125.unqualified opinion 无保留意见
e\C-a4[C8P W,@F!8 126.qualified opinion 保留意见
-UkK$wP5 5e+j51 127.disclaimer of opinion 无法表示意见
ZoXz@/T kumV|$Y?kA 128.adverse opinion 否定意见
*Y(59J2 Ow4 _0l& 查看《
注会考试《审计》中的128个英文单词(一) 》
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