61.assessed level of material misstatement risk 重大错报风险的评估水平
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p:WN 62.simall business 小规模企业
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会计系统
U?d1 ,)XT;iGQe 64.test of control 控制测试
h{S';/=8 [a\:K2*' 65.walk-through test 穿行测试
;Yyg(Ex q(e&{pbM) 66.communication 沟通
e~c;wP~cO 1agyT 67.flow chart 流程图
g1L$+xD^ a_m P$4T 68.reperformance of internal control 重新执行
Ooz+V;#Q uh%%MhTjv 69.audit evidence
审计证据
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d>&6R^ 70.substantive procedures 实质性程序
JJ q= {; g4P059 71.assertions 认定
Byyus[b'A ej4 7'#EY 72.esistence 存在
g4&zBn 9`i=kp 73.occurrence 发生
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fSI<L_ 74.completeness 完整性
#IA[erf: z9U<Z^4z+ 75.rights and obligations 权利和义务
pMYEL RD_&m?d 76.valuation and allocation 计价和分摊
2[LT!TT OljUK,I] 77.cutoff 截止
rJ]iJ0[I 1bF aQ50t 78.accuracy 准确性
ooreforr s\1h=V)!H 79.classification 分类
mQtGE[ ;hJTJMA6/6 80.inspection 检查
PQ<""_S|| &Hb6 81.supervision of counting 监盘
=\AI92 |8c3%jve 82.observation 观察
)\l}i%L: fySzZ 83.confirmation 函证
_)O1v%]"4 Dr$k6kZ}'U 84.computation 计算
63QMv[`, z 3fS+x:E{ 85.analytical procedures 分析程序
{=PO`1H iKN~fGRc 86.vouch 核对
3bu VU&ap {'E%SIRZ) 87.trace 追查
HsGXb\ q|b#=Af]g 88.audit sampling 审计抽样
LoSblV eZIqyw 89.error 误差
6C4c.+S (BEGt'7 90.expected error 预期误差
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91.population 总体
)~v`dwKj; *r@7 :a5 92.sampling risk 抽样风险
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,M_ 93.non- sampling risk 非抽样风险
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}=fJ 94.sampling unit 抽样单位
8{#WF# V$VqYy9 * 95.statistical sampling 统计抽样
2Hw&}8 m.pB]yq& 96.tolerable error 可容忍误差
a$yAF4HR< >0Y >T6! 97.the risk of under reliance 信赖不足风险
t, #7F$t &YGd!Q 98.the risk of over reliance 信赖过度风险
G|Rsj{2' u)Y~+ [Q 99.the risk of incorrect rejection 误拒风险
x2=Bu#Y Q[ kbEhv; 100. the risk of incorrect acceptance 误受风险
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Y1I}gD R8I%Cyc 101.working trial balance 试算平衡表
]W~\%`#8? 0_q8t!<xJw 102.index and cross-referencing 索引和交叉索引
B>rz<bPT f(:+JH<P~ 103.cash receipt 现金收入
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104.cash disbursement 现金支出
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JFH3)Q 105.bank statement 银行对账单
>lQ@" U ;>np2K<` 106.bank reconciliation 银行存款余额调节表
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资产负债表日
:7UC=GKQk g"ha1<y< 108.net realizable value 可变现净值
CuC1s> 7/+I"~ 109.storeroom 仓库
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110.sale invoice 销售发票
-}Zck1 0b6jGa 111.price list 价目表
_; !7:'J {,NGxqhE 112.positive confirmation request 积极式询证函
pqe7a3jr pMB!I9q 113.negative confirmation request 消极式询证函
VK*Dm:G0 ]<L(r,@, 114.purchase requisition 请购单
p[R4!if2 IR;l{q&` 115.receiving report 验收报告
:B{Wf 2<z B|pO2de 116.gross margin 毛利
60,z! Vv 2(LF @xb 117.manufacturing overhead 制造费用
*N>n5B2 \c}_!.xj" 118.material requisition 领料单
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]l4\Tdz 119.inventory-taking 存货盘点
W[c[ulY& S&/,+x'c| 120.bond certificate 债券
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12EUr5$ 121.stock certificate 股票
A,67)li3 aItQ(+y 122.audit report 审计报告
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hr$Wt?B 123.entity 被审计单位
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\*]cw 124.addressee of the audit report 审计报告的收件人
RO+ jVY~H- ;)~}/nR<a 125.unqualified opinion 无保留意见
)5T82=[h< F+o4f3N 126.qualified opinion 保留意见
/tm2b<G |w5m2Z 127.disclaimer of opinion 无法表示意见
eHHY.^| OfG/7pw5%B 128.adverse opinion 否定意见
Q$+6f,m#W fGZ56eH: 查看《
注会考试《审计》中的128个英文单词(一) 》
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