61.assessed level of material misstatement risk 重大错报风险的评估水平
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u Oc+L^}elJ 62.simall business 小规模企业
,F9wc<V8 xs`gN 63.accounting system
会计系统
<gzMDX[^M XBt0Ez 64.test of control 控制测试
h?tV>x/Fu B=/=U7T 65.walk-through test 穿行测试
$/#) iw;Alav"x 66.communication 沟通
;RZa<2 J;Xz'0 67.flow chart 流程图
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a}i 68.reperformance of internal control 重新执行
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AG%es0D[H 69.audit evidence
审计证据
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g 70.substantive procedures 实质性程序
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71.assertions 认定
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<<zi 72.esistence 存在
WW@"75t a#**96Av 73.occurrence 发生
8>+eGz| 9.}3RAB(cv 74.completeness 完整性
93b5S>&r ]>!_OCe& 75.rights and obligations 权利和义务
fb=vO U S?WUSx*N 76.valuation and allocation 计价和分摊
*hgsS~ ~;a* Oxt 77.cutoff 截止
r 24]2A ;G&O"S><]c 78.accuracy 准确性
$-*E pVN) k 79.classification 分类
@hV F}ybp G_cWp D/ 80.inspection 检查
#)BbW40f6 h+d \u 81.supervision of counting 监盘
I7C*P~32{n DMXm$PU4V 82.observation 观察
u6#FG9W7 XLq%nVBM8\ 83.confirmation 函证
;}W-9=81 c|hT\1XR, 84.computation 计算
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f4; 85.analytical procedures 分析程序
Xg^9k00C %4#Q3YlyD 86.vouch 核对
OL0W'C9oA oU[>.Igi 87.trace 追查
3*<?'O7I0 i*l-w4D^U 88.audit sampling 审计抽样
^hy Y,X -1z<,IN+ 89.error 误差
iD"9,1@~n |XV@/ZGl~ 90.expected error 预期误差
V/,@hv`+ _&U.DMt2 C 91.population 总体
V'Z Z4og 3@*orm>em 92.sampling risk 抽样风险
CtO;_;eD' Xe. az 93.non- sampling risk 非抽样风险
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t<R 94.sampling unit 抽样单位
-:]-g:;/ |f}1bJE+ 95.statistical sampling 统计抽样
fBw"<J{ }bA@QEJ 96.tolerable error 可容忍误差
QKVFH:"3 y7Sey; 97.the risk of under reliance 信赖不足风险
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b6vA 98.the risk of over reliance 信赖过度风险
VxTrL}{(6 |9*8u>|RC 99.the risk of incorrect rejection 误拒风险
Wm#F~<$ +`]AutNv 100. the risk of incorrect acceptance 误受风险
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~!; 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
E,wOWs* d:&=|kKw 103.cash receipt 现金收入
X1Vj"4'wT +>Xe_ 104.cash disbursement 现金支出
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t 105.bank statement 银行对账单
{I^@BW- 2b89th 106.bank reconciliation 银行存款余额调节表
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-RKqbfmi= 107.balance sheet date
资产负债表日
_i@4R< gF53[\w^v 108.net realizable value 可变现净值
X Z4q{^o hgPzx@ 109.storeroom 仓库
`-)Hot) ww#]i&6 110.sale invoice 销售发票
40$- ]i ^X\SwgD2w 111.price list 价目表
!L?diR jn,_Ncd# 112.positive confirmation request 积极式询证函
efUa[XO [#mRlL0yk 113.negative confirmation request 消极式询证函
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+ _}R 114.purchase requisition 请购单
O+ghw1/ UY~N4IR8 115.receiving report 验收报告
:ND e<6?u $Si|;j$? 116.gross margin 毛利
J*nWCL dh0n B 117.manufacturing overhead 制造费用
Je &O -F~"W@9r 118.material requisition 领料单
0hv}*NYd a,`f`;\7N% 119.inventory-taking 存货盘点
@CNe)&U zbgH}6b 120.bond certificate 债券
Y:#nk.}> [$e\?c 121.stock certificate 股票
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YQN@; 122.audit report 审计报告
S17 c#6vT q<Z`<e 123.entity 被审计单位
]9hXiY #dhce0m 124.addressee of the audit report 审计报告的收件人
3;Y9< eo&^~OVT 125.unqualified opinion 无保留意见
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0i4XS*vPv 126.qualified opinion 保留意见
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AQm#a; 127.disclaimer of opinion 无法表示意见
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5Ei4$T 128.adverse opinion 否定意见
{YMO8 CAbR+y 查看《
注会考试《审计》中的128个英文单词(一) 》
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