61.assessed level of material misstatement risk 重大错报风险的评估水平
`;5VH ]V YN%=Oq 62.simall business 小规模企业
"ep ` abROFI5.L 63.accounting system
会计系统
!F+|Y"c M<{5pH(K 64.test of control 控制测试
`Di ^6UK( -E8ntY- 65.walk-through test 穿行测试
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j-lSFTo vzY'+9q1. 67.flow chart 流程图
"UQr :/ S'Z70 zJ 68.reperformance of internal control 重新执行
gp~yt0AU AI1@- 69.audit evidence
审计证据
[&h#iTRT xSpMyXrQ 70.substantive procedures 实质性程序
.cg= 35Ai;mU' 71.assertions 认定
z5XYpi_;[ ydwK!j0y 72.esistence 存在
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6=ZRn gQ 73.occurrence 发生
/S:w&5e <i\UMrD]`: 74.completeness 完整性
L6|Hgrj -u VHXI@UT* 75.rights and obligations 权利和义务
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qo 0+T*$=? 76.valuation and allocation 计价和分摊
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L;/9L[s, yGb a 78.accuracy 准确性
$|4cJ#;^L 8weSrm 79.classification 分类
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U7^7/s/. 80.inspection 检查
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r 81.supervision of counting 监盘
E%<w5d.lq kCj`V2go 82.observation 观察
8)L'rW{q# 3p:=xL 83.confirmation 函证
7~_{.f PT3>E5`N u 84.computation 计算
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C6rm| Oo FgQEr@ 85.analytical procedures 分析程序
Q;4}gUmI$ AXz-4,=xX 86.vouch 核对
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JZ `>|<W 5\okU"{d7 88.audit sampling 审计抽样
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?nQ_w0j }1 $h xfb 90.expected error 预期误差
ARP KzF`Wq %1Yz'AiW[ 91.population 总体
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9lKn%|=T 92.sampling risk 抽样风险
kW#S]fsfU `,+#! ) 93.non- sampling risk 非抽样风险
W%TQYR yH*hL0mO 94.sampling unit 抽样单位
{S G* G3G/xC" 95.statistical sampling 统计抽样
b3}Q#Y\G X4a^mw\" 96.tolerable error 可容忍误差
M|d={o9Hp )D;*DUtMVm 97.the risk of under reliance 信赖不足风险
VM7 !0 =4eUAeH {w 98.the risk of over reliance 信赖过度风险
Re>AsnA[ n|WfaJQZ 99.the risk of incorrect rejection 误拒风险
UEzsDJu l';pP^.q 100. the risk of incorrect acceptance 误受风险
5UE409Gn' hR-K@fS%l' 101.working trial balance 试算平衡表
WZq,()h qpI]R 102.index and cross-referencing 索引和交叉索引
zxkM'8JC k}GjD2m 103.cash receipt 现金收入
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#;DI 104.cash disbursement 现金支出
a5|@R<iF KF_ ?'X0= 105.bank statement 银行对账单
Y(_KizBY PY?8[A+ 106.bank reconciliation 银行存款余额调节表
jo}1u_OJ BWh}^3?l 107.balance sheet date
资产负债表日
D|l,08n"? {Bh("wg$Lk 108.net realizable value 可变现净值
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w]nX?S8 `z9J`r=I 110.sale invoice 销售发票
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Di> rO038 m[spn@SF 112.positive confirmation request 积极式询证函
3+ =I;nj Hy] 113.negative confirmation request 消极式询证函
VevNG* 8u>gbdU 114.purchase requisition 请购单
\:Za[6 7NJFWz! 115.receiving report 验收报告
<C'Z H'p C`QzT{6! 116.gross margin 毛利
D^+?|Y@N _\\ -md: 117.manufacturing overhead 制造费用
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GKZN}bOm\ /ylc*3e'4 119.inventory-taking 存货盘点
L[y Pjw:0 'N\&<dT> 120.bond certificate 债券
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F e"k/d< 121.stock certificate 股票
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<;PaG Q =#I9- 122.audit report 审计报告
l+[czb~ jnJZ#=) 123.entity 被审计单位
-:<lkq&/ A_R!uRD8- 124.addressee of the audit report 审计报告的收件人
(RE2I &^!h}D%T/ 125.unqualified opinion 无保留意见
HbM0TXo O("Uq../3 126.qualified opinion 保留意见
O)]v;9oER BMFF= 127.disclaimer of opinion 无法表示意见
fvqd'2 t c?E{fD"Fc3 128.adverse opinion 否定意见
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nJu|8 p=Y>i 'CG 查看《
注会考试《审计》中的128个英文单词(一) 》
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