61.assessed level of material misstatement risk 重大错报风险的评估水平
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+pU\;x }>vf(9sF` 63.accounting system
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)/FB73! ]_NN,m>z 64.test of control 控制测试
ND[u$N+5x" t59"[kQ 65.walk-through test 穿行测试
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|ubDudzp 66.communication 沟通
"@!z+x[8 $ "[1yQ<p 67.flow chart 流程图
}5gAxR, 8[LwG& 68.reperformance of internal control 重新执行
bX#IE[Yp} LjUBV_J 69.audit evidence
审计证据
1Sox@Ko dj*%^cI 70.substantive procedures 实质性程序
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y'?|#%D SdhdXVZ 72.esistence 存在
hNB;29r~ }K,:aN,44\ 73.occurrence 发生
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p xQ4D| & 74.completeness 完整性
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Ju$= Tn 75.rights and obligations 权利和义务
^.Cfa <>GWSW 76.valuation and allocation 计价和分摊
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wU\xo`C 77.cutoff 截止
}OO(uC2 4kGA`XhS* 78.accuracy 准确性
d;&'uiS 5VIpA 79.classification 分类
DX.u"&Mm 2UY0:ye 80.inspection 检查
\Ku=a{Ne C5QPt 81.supervision of counting 监盘
L%`~`3%n- v 1Yf:c 82.observation 观察
3#R~>c2 SeAokz> 83.confirmation 函证
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a9z|ef 84.computation 计算
5;{d*L )t={+^Xe 85.analytical procedures 分析程序
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[0CoQ5:d?& %Qc#v$;+J 87.trace 追查
/6}4<~~4TA |33pf7o 88.audit sampling 审计抽样
/b,+YyWi% N8(xz-6 89.error 误差
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90.expected error 预期误差
#(3w6l2 FT73P0!8. 91.population 总体
`),7*gn*) fV*x2g7w 92.sampling risk 抽样风险
r/=v;4.W &'V_80vA 93.non- sampling risk 非抽样风险
I=l() ET= I z~#G6]M 94.sampling unit 抽样单位
e8gJ }8Fj tu6oa[s 95.statistical sampling 统计抽样
=Z_\8qc v=nq P{ 96.tolerable error 可容忍误差
6NJ"ty9Bp .6SdSB^M 97.the risk of under reliance 信赖不足风险
4]nU%`Z1w 6FG h=~{3, 98.the risk of over reliance 信赖过度风险
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100. the risk of incorrect acceptance 误受风险
VaQ>g*(I ,@%1q)S?A 101.working trial balance 试算平衡表
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,e( |,u :s+AIo6 103.cash receipt 现金收入
3 1KMn ('Wo#3b$ 104.cash disbursement 现金支出
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|=< [&t3xC, 105.bank statement 银行对账单
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资产负债表日
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'?t]iRCeI7 6@g2v^ % 109.storeroom 仓库
9=@j]g| ]Gow 110.sale invoice 销售发票
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111.price list 价目表
~!meO;|W 6:>4}WOP 112.positive confirmation request 积极式询证函
6[wej$u >`n0{:.1za 113.negative confirmation request 消极式询证函
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[Av87!kJ!X n9gj{]% 115.receiving report 验收报告
mA(K`"Bfh dr^pzM!N 116.gross margin 毛利
w;0NtV| RO'MFU<g 117.manufacturing overhead 制造费用
J6Hw05%0= +N"A5U 118.material requisition 领料单
rOyK==8/Fg `j0T[Pi 119.inventory-taking 存货盘点
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?(Dkh${@ `j(\9j ok 121.stock certificate 股票
mj[PKEdkB .oH0yNFX 122.audit report 审计报告
Im{50%Y E:4`x_~qQ 123.entity 被审计单位
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9@./=5N~3 124.addressee of the audit report 审计报告的收件人
tq}sXt $Eg|Qc-1 125.unqualified opinion 无保留意见
&BqRyUM$F Ul^/Dh 126.qualified opinion 保留意见
qC SJ=T; j;<Yje&Wz 127.disclaimer of opinion 无法表示意见
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9( ul/= 1]1? 128.adverse opinion 否定意见
"u Xl gZ%B9i: 查看《
注会考试《审计》中的128个英文单词(一) 》
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