61.assessed level of material misstatement risk 重大错报风险的评估水平
; &rxwL 42e [OG- 62.simall business 小规模企业
UhR^Y{W5 )P?0YC 63.accounting system
会计系统
:@p]~{m :G _)@G,E33f@ 64.test of control 控制测试
vJr,lBHEk H M(X8iNt 65.walk-through test 穿行测试
Y"ta`+VJ ~M7X] 66.communication 沟通
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J2 DK2Wjr; 67.flow chart 流程图
/@Jg [na =ZSYg K 68.reperformance of internal control 重新执行
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ipG 0ie+ 69.audit evidence
审计证据
(4z_2a(Dl, *56j'FX 70.substantive procedures 实质性程序
/?BTET ZYY`f/qi 71.assertions 认定
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WI&ve6 72.esistence 存在
K}q5,P( E*R-Dno_F 73.occurrence 发生
Mmgm6{ alxIc.[ 74.completeness 完整性
D,$M$f1 V6>{k_0{V 75.rights and obligations 权利和义务
#_Uo^Mw %X}D(_ 76.valuation and allocation 计价和分摊
;B<rw^h5 0(C[][a*u 77.cutoff 截止
jn]l!nm /=V!lRs 78.accuracy 准确性
FYNUap,A &]f8Xd 79.classification 分类
EGRIhnED# K7$Q. 80.inspection 检查
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qU&v50n 81.supervision of counting 监盘
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jIN .|:(VG$MfI 82.observation 观察
<,*w$ gjJ:s,Fg 83.confirmation 函证
17:7w 1JS5 LS 84.computation 计算
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06T_4o 85.analytical procedures 分析程序
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m}` 86.vouch 核对
*yg`V,C .dc|?$XV 87.trace 追查
D.F1^9Q V+u0J"/8 88.audit sampling 审计抽样
? _[q{i{ 3;//o< 89.error 误差
98|1K>C M(} T\R 90.expected error 预期误差
)Zvn{ vN6)Szim 91.population 总体
7&dF=/:X@ nS!m1&DeD 92.sampling risk 抽样风险
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-t*P=V|@ 93.non- sampling risk 非抽样风险
;P8.U( P$__c{1\ 94.sampling unit 抽样单位
t,5AoK/NL9 EBmkKiI; 95.statistical sampling 统计抽样
%u?A>$Jn M\08 7k 96.tolerable error 可容忍误差
%zjyZ{= P!R`b9_U 97.the risk of under reliance 信赖不足风险
s_!F`[ BI>r' 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
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=.w0 100. the risk of incorrect acceptance 误受风险
m.yt?` $B )jSxSy 101.working trial balance 试算平衡表
:Q;mgHTNz JGlp7wro 102.index and cross-referencing 索引和交叉索引
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/p{$HkVw 103.cash receipt 现金收入
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xqj@T^y |Mnc0Fgvy, 105.bank statement 银行对账单
.V{y9e+ K!tM "`a 106.bank reconciliation 银行存款余额调节表
9'O@8KB_ J)^Kls\>t 107.balance sheet date
资产负债表日
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0#lu 108.net realizable value 可变现净值
'Y5l3xQk 9!Bz)dJ3 109.storeroom 仓库
)tx!BJiZ[ qc/)l~]?g{ 110.sale invoice 销售发票
^B'N\[ q:P44`Aq 111.price list 价目表
97^)B4 R@[1a+}5 112.positive confirmation request 积极式询证函
Wl{}>F`W[ 810uxw{\ 113.negative confirmation request 消极式询证函
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* 114.purchase requisition 请购单
_^NL{R/ u:}yE^8 @ 115.receiving report 验收报告
Nj}-"R\u pq*4yaTT' 116.gross margin 毛利
b59NMGn !@f!4n.e|I 117.manufacturing overhead 制造费用
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3W@ta1 m$^v/pLkM 119.inventory-taking 存货盘点
%H7H0%qW z?g\w6 120.bond certificate 债券
?[hkh8| 2]_fNCNLN 121.stock certificate 股票
'z x1kq1 j.g9O]pi 122.audit report 审计报告
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pB PLQLGb4f_; 123.entity 被审计单位
FrQRHbp3 `j(-y`fo 124.addressee of the audit report 审计报告的收件人
e-YMFJtoK} 9Z. WR-} 125.unqualified opinion 无保留意见
Q|nGY:98 c~n:xblv 126.qualified opinion 保留意见
1|H(q b,-qyJW6 127.disclaimer of opinion 无法表示意见
0)9'x)l: m 3"|$0C~ 128.adverse opinion 否定意见
oz?pE[[tm nCdxn#| 查看《
注会考试《审计》中的128个英文单词(一) 》
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