61.assessed level of material misstatement risk 重大错报风险的评估水平
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Ai k{jw%a<Sc 62.simall business 小规模企业
c)MR+'d\WO EAw#$Aq= 63.accounting system
会计系统
L59oh =zeLs0s; 64.test of control 控制测试
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!t!1p xsDa! 65.walk-through test 穿行测试
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,]Y10 8$ZSF92C 66.communication 沟通
"jO3Y/>S { $/Fk6qr 67.flow chart 流程图
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:DhHqvK 68.reperformance of internal control 重新执行
`l2< !u4Z0 !Ll 69.audit evidence
审计证据
BddECY,z "P5bYq%0v 70.substantive procedures 实质性程序
/Jf`x>eiH |4.o$*0Y 71.assertions 认定
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r^15 72.esistence 存在
;K\N hYc{9$ 73.occurrence 发生
'$h@ #oJbrh9J6 74.completeness 完整性
RyOT[J *C@[5#CA2z 75.rights and obligations 权利和义务
(SsH uNt. Of7) A 76.valuation and allocation 计价和分摊
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0IgnpeA] 77.cutoff 截止
%C`'>,t> YD46Z~$ 78.accuracy 准确性
MIlCUk Fy@#r+PgWp 79.classification 分类
s i"` x)VIA] 80.inspection 检查
bI]UO) B_"OA3d_ 81.supervision of counting 监盘
Dg>'5`& ^UvK~5tBV 82.observation 观察
TdP{{&'9 ?FV7|)f 83.confirmation 函证
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5<O61Lgx x1:Pj 85.analytical procedures 分析程序
u@bOEcxK ra%R:xX 86.vouch 核对
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sO6g IPU^ 87.trace 追查
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W-NS~y 88.audit sampling 审计抽样
I,<>%Z|' RZd4(7H=q 89.error 误差
rX!+@>4_L =WmBpUh 90.expected error 预期误差
!q-:rW?c VX!Y`y^a 91.population 总体
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1{zxs k?["F%)I 92.sampling risk 抽样风险
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N8kb-2 93.non- sampling risk 非抽样风险
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v3* 94.sampling unit 抽样单位
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MSNrOc @0vC v 95.statistical sampling 统计抽样
6)#- 5m s3Krob`C5 96.tolerable error 可容忍误差
;WvYzd9 d4p{5F7]^ 97.the risk of under reliance 信赖不足风险
P 34LV+e V#zhGAMy. 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
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!Lw 101.working trial balance 试算平衡表
' 1P=^ :7$\X[ 102.index and cross-referencing 索引和交叉索引
(:.Q\!aZ1 x2j/8]'o 103.cash receipt 现金收入
-7-Fd_F8 YQ 8j 104.cash disbursement 现金支出
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Z%jV 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
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!?>C@o NJ|NJp&0 107.balance sheet date
资产负债表日
^MW\t4pZ %aj7-K6:t 108.net realizable value 可变现净值
lFp!XZ! zG-_!FIn 109.storeroom 仓库
O+G~Qp0b> e9~cBG| 110.sale invoice 销售发票
9RG\UbX)^| r#_7]_3 111.price list 价目表
1DEO3p n!0${QVnS 112.positive confirmation request 积极式询证函
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%Hprx 116.gross margin 毛利
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\We"?1^ 8ivRp<9 118.material requisition 领料单
H|PrsGW d^KBIz8$5l 119.inventory-taking 存货盘点
wzD\8_;6N IXGW2z; 120.bond certificate 债券
!"g=&Uy& .cw!ls7d 121.stock certificate 股票
-'80>[}q/ uew0R;+oa 122.audit report 审计报告
u$WBc\j yB-.sGu 123.entity 被审计单位
mWNR( ()v yJnPD/i 124.addressee of the audit report 审计报告的收件人
=y?#^ Px'R`1^ 125.unqualified opinion 无保留意见
Q/9a,85 %lXbCE:[ 126.qualified opinion 保留意见
WI,40&< FQ+8J 7 127.disclaimer of opinion 无法表示意见
*Y8XP8u/ &(gm4bTg 128.adverse opinion 否定意见
@q,)fBZq hZ!oRWIU%G 查看《
注会考试《审计》中的128个英文单词(一) 》
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