61.assessed level of material misstatement risk 重大错报风险的评估水平
D#9m\o_ dK$XNi13.5 62.simall business 小规模企业
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ihK_ R^8o^z['6u 63.accounting system
会计系统
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_I\+Q L81ZbNU?$ 64.test of control 控制测试
6fE7W>la sg^zH8,3 65.walk-through test 穿行测试
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y;m| "=HA Y 67.flow chart 流程图
<VMGTBVQ 1SQ3-WUs 68.reperformance of internal control 重新执行
1sy[@Q2b nSDMOyj+ 69.audit evidence
审计证据
H`XUJh VD;01"#' 70.substantive procedures 实质性程序
ozyX$tp (U DnsF 71.assertions 认定
Y Vt% 0 rK8lBy:< 72.esistence 存在
nmee 'oEw x /(^7#u, 73.occurrence 发生
Y,qI@n< j7Yu>cr 74.completeness 完整性
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IZ '0;l]/i. 75.rights and obligations 权利和义务
)rIwqUgp6\ /cUO$m o 76.valuation and allocation 计价和分摊
6$hQ35 C!O0xhs 77.cutoff 截止
_O)>$.^6 :I] Mps< 78.accuracy 准确性
dohA0 u4cnE" 79.classification 分类
dM.f]-g wA ,6bj 80.inspection 检查
RT4x\&q Uk[b|<U-`d 81.supervision of counting 监盘
SBu"3ym M/B_#yK 82.observation 观察
-u+vJ6EY djl*H 83.confirmation 函证
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Fdw {S]}.7`l9( 84.computation 计算
@(w@e\Bq +%z>H"J. 85.analytical procedures 分析程序
kM l+yli3c tn\yI!a 86.vouch 核对
/obfw^ oi7@s0@ 87.trace 追查
fivw~z|[@ P-_6wfg,;> 88.audit sampling 审计抽样
V;VHv=9`o 98c(< 89.error 误差
PA{PD.4Du r.=K~A 90.expected error 预期误差
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GRIti9GD FW;?s+Uyx 92.sampling risk 抽样风险
#b}Z`u?@ ,$L4dF3 93.non- sampling risk 非抽样风险
s*KhF'fN kOrZv,qFG[ 94.sampling unit 抽样单位
wYXQlxd y un"Gozmt5 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
+zN-!5x HXC ;Np 97.the risk of under reliance 信赖不足风险
|*eZD-f .[KrlfI 98.the risk of over reliance 信赖过度风险
se2!N:|R!G tmYz R%i 99.the risk of incorrect rejection 误拒风险
&ee~p&S,> ij`w} V 100. the risk of incorrect acceptance 误受风险
dm0R[[ 7 u(.e8~s8 101.working trial balance 试算平衡表
,5p(T_V/ %g$o/A$ 102.index and cross-referencing 索引和交叉索引
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nsC3 104.cash disbursement 现金支出
U[-o> W# i v38p%Zm 105.bank statement 银行对账单
qH>d ;%9 |kU 106.bank reconciliation 银行存款余额调节表
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107.balance sheet date
资产负债表日
1~_{$5[X? VQt0 4? 108.net realizable value 可变现净值
X=&ET)8-Y ^98~U\ar 109.storeroom 仓库
/& {A!.; K#d`Hyx 110.sale invoice 销售发票
;?iW%:_, DU'`ewLL7 111.price list 价目表
9G5rcYi e{K 215 112.positive confirmation request 积极式询证函
+.[ <% `5.'_3 113.negative confirmation request 消极式询证函
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I-*S&SiXjI 114.purchase requisition 请购单
83\pZ1>)_ &)ChQZA 115.receiving report 验收报告
~rKrpb]ow hd<c&7|G' 116.gross margin 毛利
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W?\. Qbn"=n2 117.manufacturing overhead 制造费用
;bib/ DV-d(@`K 118.material requisition 领料单
<{cQM$# \ :sUL! 119.inventory-taking 存货盘点
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(m/G(wg osAd1<EIC 121.stock certificate 股票
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122.audit report 审计报告
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E,U+o $ h(_57O: 124.addressee of the audit report 审计报告的收件人
d.d/< 24*XL, 125.unqualified opinion 无保留意见
WiR(;m<g ]Ie 0S~ 126.qualified opinion 保留意见
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*fS"ym@ K`zdc`/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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