61.assessed level of material misstatement risk 重大错报风险的评估水平
3L-$+j~u K#Xl)h}y7 62.simall business 小规模企业
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G cfPp>EK 63.accounting system
会计系统
y7,t"XV b'I@TLE') 64.test of control 控制测试
~R\ $Z pgW^hj\ 65.walk-through test 穿行测试
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66.communication 沟通
Nxt`5kSx= G^Y^)pc] 67.flow chart 流程图
A@;{#.O e0]#vqdO 68.reperformance of internal control 重新执行
l3+G ]C&< T+PERz( 69.audit evidence
审计证据
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\TO, 70.substantive procedures 实质性程序
mz<X$2]? oN)I3wO$ 71.assertions 认定
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72.esistence 存在
#=72/[ $KBW{ 73.occurrence 发生
11Uu5e!. ]z2x`P^oI 74.completeness 完整性
P`S'F_IN :UX8^+bfZ 75.rights and obligations 权利和义务
I+`>e*:@W *\_>=sS x; 76.valuation and allocation 计价和分摊
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? bN|1%[7 78.accuracy 准确性
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1 79.classification 分类
.J=QWfqt -0I&dG- 80.inspection 检查
YDZB$?&a ;2[OI 81.supervision of counting 监盘
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3HNm`b8G4m a/3yn9`sQ 83.confirmation 函证
EztuVe :;IZ|hU 84.computation 计算
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85.analytical procedures 分析程序
%$bhg&} Q(R-8" 86.vouch 核对
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m9=Me 87.trace 追查
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Rr&m s2F[v:|Wq 88.audit sampling 审计抽样
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| "`mG_qHI[ 89.error 误差
,s6lB0 Ir(U7D 90.expected error 预期误差
i[wnG ) 'j?H>'t{ 91.population 总体
f3s4aARP ma/<#l^} 92.sampling risk 抽样风险
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e`+ej-o, '}OAl 94.sampling unit 抽样单位
"Y"`'U=v -Vs;4-B{9 95.statistical sampling 统计抽样
b?2 \j} VMS3Q)Ul 96.tolerable error 可容忍误差
32pPeYxB!- ]ki) (Bb 97.the risk of under reliance 信赖不足风险
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t9P[ 7\H_9o0$ 98.the risk of over reliance 信赖过度风险
7#*`7 K'P! ? :A%$T 99.the risk of incorrect rejection 误拒风险
]vw%J ^7:a <-gGm=R_ $ 100. the risk of incorrect acceptance 误受风险
sp_19u |o^mg9 101.working trial balance 试算平衡表
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3v71 +(`.pa z@ 102.index and cross-referencing 索引和交叉索引
@y6^/' MM&qLAa"f 103.cash receipt 现金收入
Mp^G7JY, .3SP#mI 104.cash disbursement 现金支出
mi@uX@ # =AF;3 105.bank statement 银行对账单
*ozXilO rKTc6h:) 106.bank reconciliation 银行存款余额调节表
0Ag2zx !,sQB_09C 107.balance sheet date
资产负债表日
[(vV45(E &KV$x3 108.net realizable value 可变现净值
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p( 109.storeroom 仓库
+S1h~@c:B zs'Jgm.v 110.sale invoice 销售发票
<W^>:!?w oHF,k 111.price list 价目表
d_&~^*> &Gm3 112.positive confirmation request 积极式询证函
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H #8%~ u+"N 113.negative confirmation request 消极式询证函
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7Bd R$"> 114.purchase requisition 请购单
6kONuG7Yv !nQoz^_`P 115.receiving report 验收报告
M{=p0?X (m')dSZ 116.gross margin 毛利
<AHdz/N 6rlM\k@! 117.manufacturing overhead 制造费用
LX(`@-<DH yATXN>]l 118.material requisition 领料单
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yJ(ITJE_Z !$Arc^7r 120.bond certificate 债券
T+:GYab/ /g!X[rn7Q 121.stock certificate 股票
("=B,%F_ yQFZRDV~ 122.audit report 审计报告
g&/r =U o%h[o9i 123.entity 被审计单位
qIO)<5\[%d {!pYQ|# 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
OjK+`D_C p(yHB([8 126.qualified opinion 保留意见
Qs 'dwc ^>s{o5H& 127.disclaimer of opinion 无法表示意见
vs*@)'n0 } 3IoN. 128.adverse opinion 否定意见
[t]q#+Zs UFj/Y; 查看《
注会考试《审计》中的128个英文单词(一) 》
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