61.assessed level of material misstatement risk 重大错报风险的评估水平
VIynlvy 6B|IbQ^ 62.simall business 小规模企业
6``!DMDt/P _.\p^ HM 63.accounting system
会计系统
x+^iEj`gk B \[ P/AC 64.test of control 控制测试
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%tLJ &{l?j>|TM 65.walk-through test 穿行测试
E[e '' -_A0<A . 66.communication 沟通
t[0gN:s Ue~M.LZb 67.flow chart 流程图
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N"FQMxqm 68.reperformance of internal control 重新执行
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v@ ~FDJKGK 69.audit evidence
审计证据
"EhA _ =i U%U%a,rA5s 70.substantive procedures 实质性程序
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N 71.assertions 认定
rN_\tulOF d94Lc-kq^ 72.esistence 存在
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g/.=M hb[K.`g 73.occurrence 发生
aq[kKS` LLV:E{`p 74.completeness 完整性
D1x~d<j ,zz+s[ZH7O 75.rights and obligations 权利和义务
QnVYZUgJeV L?<V KT 76.valuation and allocation 计价和分摊
>L5[dkg% 'TezUBRAz 77.cutoff 截止
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78.accuracy 准确性
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:\gdQG 79.classification 分类
LB U]^t@ M Bo)w#X 80.inspection 检查
YzsHec 9boNB"h]T 81.supervision of counting 监盘
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7Ow 'tp+g3V 82.observation 观察
|*jnJWH4: H8rDG/>^ 83.confirmation 函证
Y|>y]x +-K-CXt 84.computation 计算
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$e-e/ 86.vouch 核对
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kwS-e 87.trace 追查
PzNk: O ^ JJ*pT: 88.audit sampling 审计抽样
6# ,2 >>F E?@ 89.error 误差
.$L'Jt2X `a98+x?JF 90.expected error 预期误差
D$!(Iae ixp(^>ZN 91.population 总体
,o*x\jrGw cZPv6c_w 92.sampling risk 抽样风险
7 S(5\9 M&:[3u- 93.non- sampling risk 非抽样风险
/87?U; |V %N=-i]+Id 94.sampling unit 抽样单位
yiWBIJ2Wu9 _cQTQ 95.statistical sampling 统计抽样
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&`T 96.tolerable error 可容忍误差
hL+)XJu^J q`{crY30 97.the risk of under reliance 信赖不足风险
48Vmz .|G([O^H 98.the risk of over reliance 信赖过度风险
)C|[j@MD U4w^eWzP 99.the risk of incorrect rejection 误拒风险
mr,IP=e~ )!s f@F? 100. the risk of incorrect acceptance 误受风险
"6[fqW65 iqRk\yq< 101.working trial balance 试算平衡表
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t Lf4c[[@%gd 102.index and cross-referencing 索引和交叉索引
EuOrwmdj g+bc4eU 103.cash receipt 现金收入
|$f.Qs~? 96fbMP+7R 104.cash disbursement 现金支出
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^7G@CBic" Y(h86>z*w 106.bank reconciliation 银行存款余额调节表
vR[XbsNM \vjIw{ 107.balance sheet date
资产负债表日
('hr;s= )*}2L_5] 108.net realizable value 可变现净值
W|XW2`3p wJ,l"bnq 109.storeroom 仓库
P-[6'mw` 6q-X$ 110.sale invoice 销售发票
C @3a/<6m HRS^91aK 111.price list 价目表
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!?)I 112.positive confirmation request 积极式询证函
#;4<dDVy Q"itV&d, 113.negative confirmation request 消极式询证函
uQk} 5 YjqN 114.purchase requisition 请购单
'M8wjU C^oj/}^ 115.receiving report 验收报告
jrJ!A(<) YflM*F` 116.gross margin 毛利
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l .dM4B'OA? 117.manufacturing overhead 制造费用
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R *i3\`;^= 118.material requisition 领料单
L+VqTt di$\\ Ah 119.inventory-taking 存货盘点
m3[R 4}-{sS}MP 120.bond certificate 债券
1X.E: jNV)=s^ed[ 121.stock certificate 股票
}^3CG9% Y=0D[o8 122.audit report 审计报告
)zn`qaHK@e 4k%y*L 123.entity 被审计单位
($s%5| $o}Ao@WkO 124.addressee of the audit report 审计报告的收件人
Ilf;Q(*$>> W@S>
#3, 125.unqualified opinion 无保留意见
W5a7HkM 1j4tR#L 126.qualified opinion 保留意见
XM?>#^nC?u GS_+KR\ 127.disclaimer of opinion 无法表示意见
[{@0/5i R(.5Hs 128.adverse opinion 否定意见
f)'mpp^ _TLB1T^/4 查看《
注会考试《审计》中的128个英文单词(一) 》
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