61.assessed level of material misstatement risk 重大错报风险的评估水平
^=Dz)95c (jmF7XfU 62.simall business 小规模企业
PPAcEXsIu h;[<4zw 63.accounting system
会计系统
1VKu3 =0t<:-?.- 64.test of control 控制测试
8&Md=ZvK` v`r![QpYf 65.walk-through test 穿行测试
'2z1$zst,# JIc(hRf9> 66.communication 沟通
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oOrQ m gWD46+A){ 68.reperformance of internal control 重新执行
T{So2@_& *$]50 \W 69.audit evidence
审计证据
N&yr?b'!-* "|Gr3 sD 70.substantive procedures 实质性程序
1'B& e) =f?vpKq40 71.assertions 认定
nV:RL|p2jw BaVooN~C 72.esistence 存在
#=V\WQb (nu;o!mo9 73.occurrence 发生
y[{}124 CzDV^Iv;Q{ 74.completeness 完整性
@?JFqwq! O70#lvsM; 75.rights and obligations 权利和义务
!$NQF/Ol ;w7s>(ITZ 76.valuation and allocation 计价和分摊
&g"`J` hnimd~E52k 77.cutoff 截止
(u4'*[o\t W m&* 78.accuracy 准确性
z3c7 R=2"5Hy= 79.classification 分类
qizQt]l Te%V+l 80.inspection 检查
oj/#wF+ =O/v]B8" 81.supervision of counting 监盘
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T65"?=<EB IISdC(5 83.confirmation 函证
Ft^X[5G4L 8VtRRtl 84.computation 计算
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&5[B\yv '#C5m#v 86.vouch 核对
.}5qi;CA D*>#]0X 87.trace 追查
6zi 5#23 |- <72$j 88.audit sampling 审计抽样
0|<9eD\I= ik](k"1{ 89.error 误差
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RPC n[B[hAT 90.expected error 预期误差
LzxO=+=9!q 9}_' 91.population 总体
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H* 92.sampling risk 抽样风险
`-JVz{z W] WH4.y 93.non- sampling risk 非抽样风险
9 p,O>I AB{zkEuK 94.sampling unit 抽样单位
zwU1(?]I{ Xr:s-L 95.statistical sampling 统计抽样
xs&xcRR" dBwoAq`' 96.tolerable error 可容忍误差
uq/Fapl :`4F0 97.the risk of under reliance 信赖不足风险
ftKL#9,s( Dlpmm2 98.the risk of over reliance 信赖过度风险
yh/JHo; ^ir)z@P?V 99.the risk of incorrect rejection 误拒风险
sH>`eqY =~"X/>' 100. the risk of incorrect acceptance 误受风险
F2\&rC4v :T|9;2 101.working trial balance 试算平衡表
@lq)L ExQ\qp3 102.index and cross-referencing 索引和交叉索引
CiGXyhh C_'EO<w$ 103.cash receipt 现金收入
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8rx|7 104.cash disbursement 现金支出
"h #/b}/ )&O6d . 105.bank statement 银行对账单
[?hvx} xjSzQ|k- 106.bank reconciliation 银行存款余额调节表
V1,/qd_ 7#W]Qj 107.balance sheet date
资产负债表日
\#xq$ygg `GkCOx, 108.net realizable value 可变现净值
Aix6O=K6 97UOH 109.storeroom 仓库
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v?h }O>4XFj 110.sale invoice 销售发票
j!y9E~Zz nF_q{e7 111.price list 价目表
8{QCW{K .k-6LR 112.positive confirmation request 积极式询证函
-`DYDIr I`*5z;Q!%@ 113.negative confirmation request 消极式询证函
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y631;dU <ch}]-_ 116.gross margin 毛利
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;z SMIDW}U2S 118.material requisition 领料单
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l^}u S|c( ||Owdw|{ 122.audit report 审计报告
< K!r\^ Y.) QNTh 123.entity 被审计单位
<" nWGF4d Sir1>YEm 124.addressee of the audit report 审计报告的收件人
fv#ov+B =1dczJHV 125.unqualified opinion 无保留意见
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8d| 127.disclaimer of opinion 无法表示意见
_S7?c^:~ !.X/(R7J 128.adverse opinion 否定意见
x?V^l* B )[RIs 查看《
注会考试《审计》中的128个英文单词(一) 》
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