61.assessed level of material misstatement risk 重大错报风险的评估水平
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90o:s i8HTzv"J 62.simall business 小规模企业
0}dpK $. P J[`| 63.accounting system
会计系统
=[jXe }|5Pr(I 64.test of control 控制测试
4tmAzD 0% I=d 65.walk-through test 穿行测试
?=fyc1 t}tEvh 66.communication 沟通
lBGQEP3; t}/( b/VD 67.flow chart 流程图
jdJ>9O0A, OprkR 68.reperformance of internal control 重新执行
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审计证据
ijx0gh`~ YLn?.sV{[0 70.substantive procedures 实质性程序
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nwCrZW 71.assertions 认定
\v)+.m?n e6RPIg 72.esistence 存在
RhLVg~x ]~hk6kS8Q 73.occurrence 发生
I`4*+a'q& ]- QA'Lq 74.completeness 完整性
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rGM ))'<_nD 75.rights and obligations 权利和义务
*,WU?tl& _n>,!vH 76.valuation and allocation 计价和分摊
Ck7uJI<x xe&i^+i 77.cutoff 截止
G{%L B}2 0F><P?5 78.accuracy 准确性
5iydZ 'u<juFr 79.classification 分类
s#=7IH30 ,',o'2=! 80.inspection 检查
P1' al !H>R%g#28_ 81.supervision of counting 监盘
nt7.?$ _[ZO p ~ 82.observation 观察
x39<6_?G ZSd4z:/ 83.confirmation 函证
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M BQuiL 84.computation 计算
j9+w#G]hV 6 3,H{ 85.analytical procedures 分析程序
xbYi. }s<4{:cv+ 86.vouch 核对
`(/w y ?o#%Xs 87.trace 追查
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Dv{/) 88.audit sampling 审计抽样
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j< k-OPU, 89.error 误差
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Qi&J.U> a ]tVd# 90.expected error 预期误差
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FZE"7ec>m 91.population 总体
GD_hhDyD *CTlOy 92.sampling risk 抽样风险
P:]^rke~& g0ly 93.non- sampling risk 非抽样风险
7 X'u6$i i|*)I:SHU 94.sampling unit 抽样单位
gz#i.- D#JL!A%O 95.statistical sampling 统计抽样
&t:Gx<] q\p:X"j| 96.tolerable error 可容忍误差
5 -RsnF <.izVD4/Gg 97.the risk of under reliance 信赖不足风险
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e-&Q8 !.(P~j][ 98.the risk of over reliance 信赖过度风险
K':;%~I {w^+\]tC 99.the risk of incorrect rejection 误拒风险
bsA-2*Q+ s?,Ek 100. the risk of incorrect acceptance 误受风险
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yp,G 101.working trial balance 试算平衡表
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1;. "J8vjr1/ 102.index and cross-referencing 索引和交叉索引
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KRMQtgahc 103.cash receipt 现金收入
v"XGC i91L T\j{Bi5 \J 104.cash disbursement 现金支出
FOy|F-j S<@7_I 105.bank statement 银行对账单
EkNunCls ?FF4zI~ 106.bank reconciliation 银行存款余额调节表
=wOm}V8N& P?B;_W+~A. 107.balance sheet date
资产负债表日
!1 8clL qPy1;maXP 108.net realizable value 可变现净值
W~9tKT4 6'G6<8>- 109.storeroom 仓库
8sTp`}54J \Vy Z 110.sale invoice 销售发票
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sAS:-wp 111.price list 价目表
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0 N> ]<rkxgMW> 112.positive confirmation request 积极式询证函
Mh/dpb\Z m\r@@! 113.negative confirmation request 消极式询证函
D" rK( yiC^aY=- 114.purchase requisition 请购单
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9tX 4;]hK!AXS 115.receiving report 验收报告
ADP%QTdqFJ >TnTnF WX 116.gross margin 毛利
h!.^?NF ^2on.N q> 117.manufacturing overhead 制造费用
:xv!N*Le kJzoFFWo$ 118.material requisition 领料单
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W~~7C,! EwC{R` 120.bond certificate 债券
9c#+qH #_J@-f7^ 121.stock certificate 股票
MLje4 B9$jSD 122.audit report 审计报告
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LFh[ ]?+p5;{y4 123.entity 被审计单位
`YLD`(\ q6SXWT'Sa 124.addressee of the audit report 审计报告的收件人
Raxrb=7 X>(TrdK_9" 125.unqualified opinion 无保留意见
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M2l2 )d1_Wm#B 126.qualified opinion 保留意见
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$.PuK~} 127.disclaimer of opinion 无法表示意见
luuX2Mx>o 1H@>/QC 128.adverse opinion 否定意见
S=<}:#;u0 ^~@U] 查看《
注会考试《审计》中的128个英文单词(一) 》
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