61.assessed level of material misstatement risk 重大错报风险的评估水平
OVUs]uK O/Y\ps3r 62.simall business 小规模企业
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会计系统
=qp}p'BYe 5&<d2EG6l' 64.test of control 控制测试
\7t5U7v8U E +Ujpd 65.walk-through test 穿行测试
G=C5T( vNz;#Je 66.communication 沟通
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T|P1t. 67.flow chart 流程图
"s>fV9YyZ T1(j l) 68.reperformance of internal control 重新执行
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审计证据
^$=tcoQG #5y9L 70.substantive procedures 实质性程序
T,WKoB rmPne8D=c( 71.assertions 认定
i!Dh&XT >lraYMc<rZ 72.esistence 存在
% QPWw~}: -v;n"Zy1 73.occurrence 发生
Gpdv]SON{ [;?"R-V"z 74.completeness 完整性
Bn~\HW\Lh 7`blGzP_ 75.rights and obligations 权利和义务
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^{wi~? 76.valuation and allocation 计价和分摊
Jt2,LL:G W&+y(Z-t 77.cutoff 截止
1KTabj/C &gGs) $f[ 78.accuracy 准确性
(VYR!(17 U#;51_ 79.classification 分类
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(px*R~} 80.inspection 检查
_{6,.TN 01LZE,. 81.supervision of counting 监盘
i1qS ns p-5Pas 82.observation 观察
FOCoiocPi x7"z(rKl 83.confirmation 函证
`*e4m ${hyNt 84.computation 计算
[1z{T(dh ]urK$ 85.analytical procedures 分析程序
ycgfZ 3K Ro'jM0(KE 86.vouch 核对
mi7sBA9L8 Mn]}s:v 87.trace 追查
r0F_; 5oz>1 88.audit sampling 审计抽样
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bnijM/73 89.error 误差
2BHKS-J* =m`l%V[ 90.expected error 预期误差
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;"1/#CY773 )fNGB]% 92.sampling risk 抽样风险
MWBXs75I p1Q/g Il 93.non- sampling risk 非抽样风险
sf Dg/ a / ^w"' ' 94.sampling unit 抽样单位
Dba+z-3Nzy -NAmu97V} 95.statistical sampling 统计抽样
Q> kiVvc qh%i5Mu 96.tolerable error 可容忍误差
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cX2$kIs; 97.the risk of under reliance 信赖不足风险
xb%/sz(4 z4CJn[m9 98.the risk of over reliance 信赖过度风险
ucw`;<d8 ('=Z}~ 99.the risk of incorrect rejection 误拒风险
XmP;L(wa 1{^CfamF 100. the risk of incorrect acceptance 误受风险
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-k $( S*GF$S 101.working trial balance 试算平衡表
'r~8 ]de\i=?| 102.index and cross-referencing 索引和交叉索引
SGt5~Txj R0{Qy*YQ` 103.cash receipt 现金收入
A*hZv|$0 UL&} s_ 104.cash disbursement 现金支出
'?5S"?? )&>L !,z 105.bank statement 银行对账单
X1Qr_o-BR Ddb-@YD&+0 106.bank reconciliation 银行存款余额调节表
*\D}eBd| 47KNT7C 107.balance sheet date
资产负债表日
)`^ /(YG CA/ -Gb 108.net realizable value 可变现净值
>E,Q DE%fF,Hk3 109.storeroom 仓库
6.[)`iF+# ^CUSlnB\( 110.sale invoice 销售发票
)Bo]=ZTJ^ n,CD 111.price list 价目表
.@@an;C [P{a_( 112.positive confirmation request 积极式询证函
"CMucK Y~}5axSPH 113.negative confirmation request 消极式询证函
Apmw6cc })PO7: 114.purchase requisition 请购单
:<H8'4> T<P0T< 115.receiving report 验收报告
5Dd:r{{ Q :5jexz."M 116.gross margin 毛利
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okstY4f' <6/= y1QC) 118.material requisition 领料单
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afx' W!91tzs: 120.bond certificate 债券
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AZ{+`z 121.stock certificate 股票
J1X~vQAe 9Sz7\W0 122.audit report 审计报告
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5rloK" vQgq]mA? 124.addressee of the audit report 审计报告的收件人
q(H ip<6p QD$Gw-U-l= 125.unqualified opinion 无保留意见
-9d%+O~v6~ Z/g]o# 126.qualified opinion 保留意见
g5Hr7Km {~'H 127.disclaimer of opinion 无法表示意见
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clw dxCPV6 XI 128.adverse opinion 否定意见
|cgui Ys3uPs 查看《
注会考试《审计》中的128个英文单词(一) 》
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