61.assessed level of material misstatement risk 重大错报风险的评估水平
9H1R0iWW ?j?{}Z 62.simall business 小规模企业
!g=,O6 f|Z3VS0x 63.accounting system
会计系统
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e?y 64.test of control 控制测试
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65.walk-through test 穿行测试
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^ 66.communication 沟通
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lr +Kwve KT{<iz_ 68.reperformance of internal control 重新执行
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0>H<6Ja 69.audit evidence
审计证据
d+fmVM?p KKGAk\X 70.substantive procedures 实质性程序
WE|L{ y"cK@sOo 71.assertions 认定
KbMgatI/ Tl8S|Rg 72.esistence 存在
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Y'Wj7P ;)0vxcMB 74.completeness 完整性
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; 75.rights and obligations 权利和义务
C0i: *1 mgG0uV 76.valuation and allocation 计价和分摊
x:xKlPGd 6\4oHRJC 77.cutoff 截止
wE%v[q[*X )\`TZLR 78.accuracy 准确性
6x*ImhQ.J ?tqTG2! ( 79.classification 分类
`q7I;w+g Ip.5I!h[Xb 80.inspection 检查
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5/dmHPc 81.supervision of counting 监盘
2?QIK3"v :/~`"`#1 82.observation 观察
*r:8=^C7S MA(\r 83.confirmation 函证
<~"q z*_ {(D$Xb 84.computation 计算
"uTzmm$ j[wGR_EE 85.analytical procedures 分析程序
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r 86.vouch 核对
mEz&:A >AN`L`%2 87.trace 追查
}4cLU.L8O Xa[gDdbL 88.audit sampling 审计抽样
W>wE8? _, ~S"G~a(&j 89.error 误差
KNIYar*3 `u %//m_( 90.expected error 预期误差
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A2S J^n(WnM*F 91.population 总体
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wtD!de$ 92.sampling risk 抽样风险
u;!CQ w/ }k \a~<'X 93.non- sampling risk 非抽样风险
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r\[? 94.sampling unit 抽样单位
"* %=k%' -$dnUXFsj[ 95.statistical sampling 统计抽样
FK@rZP bi#o1jR 96.tolerable error 可容忍误差
o\b8lwA, [ {lF1+];@ 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
mOGcv_L "LP4)hr_` 99.the risk of incorrect rejection 误拒风险
wC@4`h\U ;op+~@*! 100. the risk of incorrect acceptance 误受风险
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4|jN 101.working trial balance 试算平衡表
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TW{ 2#T|+mKxZM 102.index and cross-referencing 索引和交叉索引
(zk'i13#6 (V{bfDu&h@ 103.cash receipt 现金收入
1swh7 1ww|km 104.cash disbursement 现金支出
.LnXKRd{ qZ`@Ro 105.bank statement 银行对账单
1tQZyHc42; k5g\s9n] 106.bank reconciliation 银行存款余额调节表
)bi*y`UM] _V-@95fK 107.balance sheet date
资产负债表日
=2J+}ac ?P{C=Td2z 108.net realizable value 可变现净值
|],{kUIXO L!mQP 109.storeroom 仓库
iu*u|e Q}\,7l 110.sale invoice 销售发票
dr,j~ s ?kE2S6j5 111.price list 价目表
<adu^5BI o=;.RYi 112.positive confirmation request 积极式询证函
6tzZ j:yq () b0Sh= 113.negative confirmation request 消极式询证函
^row=5]E s![=F}ck 114.purchase requisition 请购单
[OH>NpL Zu&trxnNf[ 115.receiving report 验收报告
7D9R^\K GlQ=M )E 116.gross margin 毛利
]y.,J n9cWvy&f 117.manufacturing overhead 制造费用
VR*5}Qp ax>en]rNP 118.material requisition 领料单
rd%3eR?V cX* 119.inventory-taking 存货盘点
L?Wl#wP\;* RM%lhDFY 120.bond certificate 债券
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m5>J)C 122.audit report 审计报告
rUx%2O|qu % fA0XRM 123.entity 被审计单位
-lb}}z+/ >s[}f6*2@ 124.addressee of the audit report 审计报告的收件人
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z)QyQ 125.unqualified opinion 无保留意见
9FPl ?em )om 126.qualified opinion 保留意见
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7- #?}Y~Oe 127.disclaimer of opinion 无法表示意见
aW w`v[v eUF PzioW 128.adverse opinion 否定意见
2R<1^ Pvbw>k; 查看《
注会考试《审计》中的128个英文单词(一) 》
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