61.assessed level of material misstatement risk 重大错报风险的评估水平
_? OG1t! U?=Dg1 62.simall business 小规模企业
rD>f|kA?L hzRYec( 63.accounting system
会计系统
7=DdrG< `g})|Gx 64.test of control 控制测试
c=+!>Z&i$G A4ygW: 65.walk-through test 穿行测试
CA#,THty iyp=lLk 66.communication 沟通
Ow077v? #=v~8 67.flow chart 流程图
; Hd7*`$ "Yca%: 68.reperformance of internal control 重新执行
l \?c}7k #V}IvQl| 69.audit evidence
审计证据
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S"TcM 70.substantive procedures 实质性程序
!L8#@BjU AFfAtu 71.assertions 认定
FEVlZ<PW3I xjUtl 72.esistence 存在
U3:j'Su4H? ,=mS,r7 73.occurrence 发生
(3&?w y_l xp9pl[l 74.completeness 完整性
{u9}bx'< Ib0ZjX6 75.rights and obligations 权利和义务
ilva,WFa^ _{Hj^}+$ 76.valuation and allocation 计价和分摊
zA"`!}* (@}!0[[^ 77.cutoff 截止
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:#~j:C| .-X8J t 80.inspection 检查
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DJJMm 81.supervision of counting 监盘
2,P^n4~A?w Zoc0!84<z 82.observation 观察
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9RI-Lq` 13=.H5 84.computation 计算
bnLPlf B !=F2 85.analytical procedures 分析程序
bD8Gwi=iiu E`k@{*Hn& 86.vouch 核对
u4|$bbig {&T_sw@[ 87.trace 追查
SG4%}wn% Bng@-#`/ 88.audit sampling 审计抽样
s&!a >u8gD6X 89.error 误差
L`EBfz\n /_#q@r4ZQ 90.expected error 预期误差
Nl(3Xqov !1Cy$}w 91.population 总体
V}NbuvDB@ AlW66YAuQ 92.sampling risk 抽样风险
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om-omo&,X= 93.non- sampling risk 非抽样风险
5j-YM g^ i&gNDx 94.sampling unit 抽样单位
p`#R<K Y]u+\y~ 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
%\Mo-Ow!\ 1s@+;QUib 97.the risk of under reliance 信赖不足风险
L4|`;WP v+=BCyT 98.the risk of over reliance 信赖过度风险
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E<=z {Wu$YWE*sx 99.the risk of incorrect rejection 误拒风险
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H% FzXJ]H 100. the risk of incorrect acceptance 误受风险
Jl9k``r* A;|D:;x3G 101.working trial balance 试算平衡表
X=8{$: x6ARzH\ 102.index and cross-referencing 索引和交叉索引
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RK+- 103.cash receipt 现金收入
4J([6< Hi`//y*92H 104.cash disbursement 现金支出
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xt} KC#q@InK 105.bank statement 银行对账单
\1 &,|\E# U,- 39mr 106.bank reconciliation 银行存款余额调节表
>:!X.TG$ *6F[t.Or 107.balance sheet date
资产负债表日
Eq\M;aDq #!KE\OI;@5 108.net realizable value 可变现净值
#PQB(=299P #@~+HC= 109.storeroom 仓库
O,h ;hQZ |:<f-j7t~ 110.sale invoice 销售发票
i`$*Ty"x 8- %TC\: 111.price list 价目表
k<{{* s^uS1 112.positive confirmation request 积极式询证函
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dS z(^]J`+\ 113.negative confirmation request 消极式询证函
o,8TDg hP)LY=-2 114.purchase requisition 请购单
iBgx CxG#"{& 115.receiving report 验收报告
%pd ,%pg f-n1I^| 116.gross margin 毛利
!~D}/Q;#}\ ~C`^6UQr/? 117.manufacturing overhead 制造费用
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118.material requisition 领料单
M={V|H0 e`xdSi>E 119.inventory-taking 存货盘点
Q;JM$a?5iV |pp*|v1t 120.bond certificate 债券
$$5aUI:$~$ O7<]U_"I 121.stock certificate 股票
.QJ5sgmh &wCg\j_c 122.audit report 审计报告
|O9O )o j<@lX^ 123.entity 被审计单位
v,{yU\) &Ao+X=qw 124.addressee of the audit report 审计报告的收件人
h+&OQ%e=8 j=aI9p 125.unqualified opinion 无保留意见
'JfdV%M 8UyMVY 126.qualified opinion 保留意见
9:1Q1,-i!- z hRB,1iG 127.disclaimer of opinion 无法表示意见
LNpup`>` `a/%W4 128.adverse opinion 否定意见
Tewb?: 7KL v6]b 查看《
注会考试《审计》中的128个英文单词(一) 》
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