61.assessed level of material misstatement risk 重大错报风险的评估水平
P[K=']c _64@zdL+ 62.simall business 小规模企业
j2Y(Q/i $\!;*SSj 63.accounting system
会计系统
Sh6Cw4 R EvmmQ 64.test of control 控制测试
z0[ZO1Fo( Z5[:Zf?h7J 65.walk-through test 穿行测试
OP}p;( :a@z53X@M 66.communication 沟通
1[`<JCFClc N=wy)+ 67.flow chart 流程图
OF/)-}! @EZONKT 68.reperformance of internal control 重新执行
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审计证据
'e64%t K>6k@okO 70.substantive procedures 实质性程序
Q$L(fHkw 3rg^R"& 71.assertions 认定
k&s7-yY ]!aa#?Fc 72.esistence 存在
=+S3S{\CK 34kd|!e, 73.occurrence 发生
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-+lB 74.completeness 完整性
Jk`)`94I 6ya87H'e@ 75.rights and obligations 权利和义务
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f94jMzH9z arKmc@"X 77.cutoff 截止
=>\-ma+ B!ibE<7, 78.accuracy 准确性
mS}x2& ]GPJ(+5 79.classification 分类
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B 80.inspection 检查
.{a2z*o {WeXURp&nF 81.supervision of counting 监盘
;;hyjFGq% ]=VS~azZ5 82.observation 观察
$uK"@Mw xcvr D 83.confirmation 函证
)2Ru!l# l)*,18n 84.computation 计算
2U`W[ cNlY=L 85.analytical procedures 分析程序
EvQwGt1)P I''R\Bp 86.vouch 核对
2qMsa>~ {a8^6dm*E 87.trace 追查
k5;Vl0Ho 0/@ X!|X 88.audit sampling 审计抽样
"Lq|66 ~uR6z//% 89.error 误差
)(Mr f{ kefv=n*]l 90.expected error 预期误差
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X*U&}5 91.population 总体
6eYf2sZ;J N46$EsO!h 92.sampling risk 抽样风险
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k;_KKvQ R =9~*9 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
' q<EZ{ }#HTO:r 96.tolerable error 可容忍误差
JV]u(PL "R2t&X[9 97.the risk of under reliance 信赖不足风险
ca/o#9:N`: Wd`
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SAG`^t p=_XMh`; 99.the risk of incorrect rejection 误拒风险
ezr\T EhIV(q9x 100. the risk of incorrect acceptance 误受风险
u2-@?yt S`@6c$y k 101.working trial balance 试算平衡表
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CI!Eq&D, 102.index and cross-referencing 索引和交叉索引
v=.z|QD^1 }x?H ~QQT 103.cash receipt 现金收入
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X!o6 104.cash disbursement 现金支出
I51oG:6fR? ..]*Ao2 105.bank statement 银行对账单
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o\]:!#r{T 106.bank reconciliation 银行存款余额调节表
lQdnL.w$.4 _D>as\dP 107.balance sheet date
资产负债表日
_iGU|$a C](z#c~c 108.net realizable value 可变现净值
^s2m\Q( Q\27\2 109.storeroom 仓库
jKj=#O 1J-Qh<Q 110.sale invoice 销售发票
T1(j l) Foe>}6~{? 111.price list 价目表
xA& )pjjW"C+ 112.positive confirmation request 积极式询证函
r}oURy,5 -OrY{^F 113.negative confirmation request 消极式询证函
[Y22Wi \7,MZt 114.purchase requisition 请购单
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<o&o=Y8 Dh&:- 116.gross margin 毛利
KbwTj*k[ 1iNsX\M 117.manufacturing overhead 制造费用
f`hyYp`d5 DHm[8 Qp 118.material requisition 领料单
9u?)vR[@e C#Hcv*D 119.inventory-taking 存货盘点
|oe!P}u Vl{~@G, @ 120.bond certificate 债券
O->_/_ !Tn0M; 121.stock certificate 股票
='dLsh4P2N cW)Oi^q%o2 122.audit report 审计报告
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sA12 {H=oxa 123.entity 被审计单位
\}$*}gW[} =5y`(0 I`U 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
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mO? Q /[a|DUoHO 126.qualified opinion 保留意见
6R;) \npz.g^c_ 127.disclaimer of opinion 无法表示意见
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@J-plJ4e 128.adverse opinion 否定意见
ta&Q4v&- 9?uqQ 查看《
注会考试《审计》中的128个英文单词(一) 》
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