61.assessed level of material misstatement risk 重大错报风险的评估水平
&[u%ZL 04ZP\ 62.simall business 小规模企业
{;uOc{~+ G`H4#@] 63.accounting system
会计系统
Ws%@SK {j$ :9 H 64.test of control 控制测试
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1' N9P "Sm'TZx 65.walk-through test 穿行测试
iNj*Gj RCM;k;@8V 66.communication 沟通
xQLVFgd qWz%sT?C3L 67.flow chart 流程图
>&pB&'A a f793yCiG 68.reperformance of internal control 重新执行
D6X0(pU0 \4$V;C/n, 69.audit evidence
审计证据
Kvx~2ZMx6 wq K:= 70.substantive procedures 实质性程序
<'WS -P%U sz;B-1^6 71.assertions 认定
mhh^kwW RuyqB>[o 72.esistence 存在
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)97d 73.occurrence 发生
[;6,lI} ^j~CYzmt 74.completeness 完整性
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>Z18 75.rights and obligations 权利和义务
}6S~"<Ym m9~cQ!m 76.valuation and allocation 计价和分摊
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dy 77.cutoff 截止
-/^a2_d[ ?7;_3+T# 78.accuracy 准确性
Dk^,iY(u oU|yBs1 79.classification 分类
b*5Yy/U YCBp]xuE 80.inspection 检查
ZMp5d4y5 JWB3;,S 81.supervision of counting 监盘
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82.observation 观察
Nqy)jfyex 3lh^maQ] 83.confirmation 函证
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84.computation 计算
%"yy8~| PxAUsY 85.analytical procedures 分析程序
cc0e(\ !tuN_ 86.vouch 核对
b79z<D 1uwzo9Yg 87.trace 追查
NzBX2 A#;TY:D2 88.audit sampling 审计抽样
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]x6j< 89.error 误差
=6YffXa_s m)\wbkC 90.expected error 预期误差
~;AJB :qAF}|6 91.population 总体
XYrZI/R ov xX.hO 92.sampling risk 抽样风险
AQ<2 "s RCC~#bb 93.non- sampling risk 非抽样风险
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KlbUs\E 95.statistical sampling 统计抽样
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U= e0e3b] 96.tolerable error 可容忍误差
`VL<pqPP h*lU&8)m\ 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
Ld4Jp`Zg :k&5Z`>) 99.the risk of incorrect rejection 误拒风险
4*9WxhJ ]0 5^0K5R6GQf 100. the risk of incorrect acceptance 误受风险
&Jf67\N G5Z_[Q~z 101.working trial balance 试算平衡表
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h8g@;Z 102.index and cross-referencing 索引和交叉索引
;p8,=w nq,P.~l 103.cash receipt 现金收入
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-;s-*$I 104.cash disbursement 现金支出
iS#m{1m$$ dk@j!-q^ 105.bank statement 银行对账单
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-Izc-W 107.balance sheet date
资产负债表日
:ySQ[AJ" Hphfqdh0` 108.net realizable value 可变现净值
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UXRQ 109.storeroom 仓库
UEh-k" ;Y@"!\t} 110.sale invoice 销售发票
.4cOMiG RI0+9YJ 111.price list 价目表
?5Ub&{ `7o(CcF6H 112.positive confirmation request 积极式询证函
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ATq-&1hs 113.negative confirmation request 消极式询证函
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5;yVA 114.purchase requisition 请购单
+jrMvk" 0Ik}\lcn 115.receiving report 验收报告
maINp"# @;T?R 116.gross margin 毛利
w@Gk# (U@uJ 117.manufacturing overhead 制造费用
}29Cm$p +f]\>{o4 118.material requisition 领料单
B>{\qj)% -_xC,dwK 119.inventory-taking 存货盘点
cd?a rIV5 [R9!Tz 120.bond certificate 债券
]Yd7 x}*Y =Xh 121.stock certificate 股票
r\f|r$i =^D{ZZw{ 122.audit report 审计报告
a8[Q1Fa4| /ar/4\b 123.entity 被审计单位
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P98N5o 124.addressee of the audit report 审计报告的收件人
*d/,Y-tl H,5##@X 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
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;4o:| 9CW8l0 127.disclaimer of opinion 无法表示意见
YkqauyV^ 9X[}ik0 128.adverse opinion 否定意见
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W;9Jah. 查看《
注会考试《审计》中的128个英文单词(一) 》
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