61.assessed level of material misstatement risk 重大错报风险的评估水平
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NDNJ: ,>0* @2 62.simall business 小规模企业
_0]S69lp AK*LyR? 63.accounting system
会计系统
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P I^bc 64.test of control 控制测试
NnDxq%l% 8TLgNQP 65.walk-through test 穿行测试
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I 66.communication 沟通
3TY5 ;6 |yQZt/*SOZ 67.flow chart 流程图
w~"KA6^ X[&Wkr8x ' 68.reperformance of internal control 重新执行
,^w?6?,&l} _/6!yyl 69.audit evidence
审计证据
C9n?@D;S *KV0%)}sbL 70.substantive procedures 实质性程序
LWz&YF#T- -bT)]gA2 71.assertions 认定
h?BFvbAt ^Eb.:}!D6 72.esistence 存在
Y&d00 ]|zp0d=&o 73.occurrence 发生
|Lf"6^@yh $JJrSwR<h 74.completeness 完整性
pgI^4h PT=2@kH 75.rights and obligations 权利和义务
6@{(;~r bF"G[pD 76.valuation and allocation 计价和分摊
5q;GIw^L (Pf+0,2 77.cutoff 截止
v9w'!C)b 7VqM$I 78.accuracy 准确性
TMlP*d# -0$55pa/@: 79.classification 分类
}z _ gQxbi1!;9 80.inspection 检查
U(Nu% K1r#8Q!t 81.supervision of counting 监盘
Xm%D><CC8" %C~1^9uq 82.observation 观察
KxYwJ !`g~F\l 83.confirmation 函证
544X1Ww2 j9?}j#@ 84.computation 计算
x(etb<!jd _aFl_\3> 85.analytical procedures 分析程序
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o.(pb@+ u frW\X 86.vouch 核对
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Kwefs;<E? 87.trace 追查
Hfwq/Is M=FxB;v 88.audit sampling 审计抽样
&x[E;P*Fg ,SynnE68 89.error 误差
8+a4>8[M @kpv{`Y 90.expected error 预期误差
- }7e:!. iop2L51eJ 91.population 总体
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+BVym~*^ 92.sampling risk 抽样风险
I/d&G#:~ 3 Nreqq 93.non- sampling risk 非抽样风险
ZHU5SXu ,&jhlZ i 94.sampling unit 抽样单位
lE;Ewg \m7-rV6r 95.statistical sampling 统计抽样
{sihus#Q UDL!43K 96.tolerable error 可容忍误差
!c}O5TI|# '(f&P=[b 97.the risk of under reliance 信赖不足风险
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_$` 98.the risk of over reliance 信赖过度风险
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M=1n QF2J )PG6gZYW 100. the risk of incorrect acceptance 误受风险
?EJD?,} C8[&S&<_< 101.working trial balance 试算平衡表
L\)ZC ,sA[)wP { 102.index and cross-referencing 索引和交叉索引
$ACvV"b p2n0Z\2 103.cash receipt 现金收入
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4wID]bKM 104.cash disbursement 现金支出
8P^ITL z% T*#/^%HSG 105.bank statement 银行对账单
Bg&i63XL$$ }Mf!-g 106.bank reconciliation 银行存款余额调节表
-~v|Rt UUzYbuS>&l 107.balance sheet date
资产负债表日
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Mxp)uG/ 108.net realizable value 可变现净值
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109.storeroom 仓库
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pw cxA ^:3 110.sale invoice 销售发票
(d(hR0HKE "OQ^U_ 111.price list 价目表
w8kOVN2b lV1G<qP 112.positive confirmation request 积极式询证函
o_@4Sl8 MS\>DW 113.negative confirmation request 消极式询证函
a=DcZ_M v}1QH 114.purchase requisition 请购单
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4 .2%zC & ; 117.manufacturing overhead 制造费用
~-EOjX(X'E <\NY<QIwFw 118.material requisition 领料单
J4Nln {DU`[:SQZg 119.inventory-taking 存货盘点
.WPV dwV4U /LO-HnJ 120.bond certificate 债券
1#.>a$> 1+9W+$=h2 121.stock certificate 股票
0BIy>wy: Pa~)"u8 122.audit report 审计报告
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P"W2(d kPVO?uO 124.addressee of the audit report 审计报告的收件人
/lo2y?CS* Z?%zgqTXb 125.unqualified opinion 无保留意见
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tNP{jq 127.disclaimer of opinion 无法表示意见
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c,Mq' 128.adverse opinion 否定意见
~xD={9BL 95YL]3V 查看《
注会考试《审计》中的128个英文单词(一) 》
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