61.assessed level of material misstatement risk 重大错报风险的评估水平
@E&X&F% ;n:H6cp 62.simall business 小规模企业
,=XS%g}l4 _zVbqRHlw 63.accounting system
会计系统
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64.test of control 控制测试
]ci|$@V 0*]<RM 65.walk-through test 穿行测试
.q|xMS}4 t&p:vXF2 66.communication 沟通
f6/\JVi)- j3V"d 3) 67.flow chart 流程图
6i?kkULBS 0X}w[^f 68.reperformance of internal control 重新执行
W+-f ` 4F 6ju6w 69.audit evidence
审计证据
`qYc#_ELv +@<^i?ale 70.substantive procedures 实质性程序
G%W03c e-T9HM&%P 71.assertions 认定
,rvZW}= XQJV.SVS 72.esistence 存在
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M\$<g 73.occurrence 发生
B=nx8s ./5MsHfbxt 74.completeness 完整性
vp9E}ga _#\5]D~"" 75.rights and obligations 权利和义务
@)M.u3{\ ;*85'WcS 76.valuation and allocation 计价和分摊
O.m.]%URW J3!k*"P 77.cutoff 截止
07HX5 Hd a}+_Yo(Q 78.accuracy 准确性
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scX.[ 79.classification 分类
T J"{nB B1AF4}~5 80.inspection 检查
WY ^K7U E'6z7m. 81.supervision of counting 监盘
0^tJX1L rO2PbF3 82.observation 观察
&`9bGO 4 9+}OIX 83.confirmation 函证
uma9yIk vA $BBXX 84.computation 计算
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v\ 85.analytical procedures 分析程序
{Ac3/UM/ s9)8{z 86.vouch 核对
)7 BNzj"~ ;kcFQed\w 87.trace 追查
HoQ(1e$G- @%okaj#IO 88.audit sampling 审计抽样
A UO0 Z{>Y':\?< 89.error 误差
B\~3p4S r;s3(@[,@ 90.expected error 预期误差
aG&kl O>m P24 91.population 总体
Szob_IEq, 6-E4)0\ 92.sampling risk 抽样风险
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]D 93.non- sampling risk 非抽样风险
<GU(/S!} =dJEcC_J 94.sampling unit 抽样单位
'Y/V9;`)s /:];2P6#X 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
]4pC\0c 9hi(P*%q 97.the risk of under reliance 信赖不足风险
CpJXLc3_d5 DL/*t.)"et 98.the risk of over reliance 信赖过度风险
B=qRZA!DQ? LHGK!zI 99.the risk of incorrect rejection 误拒风险
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D"><S<C\C (inwKRH 101.working trial balance 试算平衡表
hB1 iSm oZ>]8vw 102.index and cross-referencing 索引和交叉索引
AHg4kG Pn){xfqDl 103.cash receipt 现金收入
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oHGf | 6j.(l4} 105.bank statement 银行对账单
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r2 106.bank reconciliation 银行存款余额调节表
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,}$x'8v 107.balance sheet date
资产负债表日
p~VW3u] Q? |M BTo 108.net realizable value 可变现净值
>@\?\!Go I;PO$T 109.storeroom 仓库
vG=$UUh@~ P=hf/jOv9 110.sale invoice 销售发票
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04LVa|Y@U -"b3q 112.positive confirmation request 积极式询证函
x6mq['_ Qpu2RfP 113.negative confirmation request 消极式询证函
"U~@o4u; ]uXsl0'`V 114.purchase requisition 请购单
o%s}jBo} (B4A$t 115.receiving report 验收报告
J;9QDrl` bao5^t} 116.gross margin 毛利
gG?*Fi V)?g4M3} 117.manufacturing overhead 制造费用
~ZIRCTQ" Q/SC7R&"t 118.material requisition 领料单
!q1^X% a x@l~*6!K 119.inventory-taking 存货盘点
i2c<q0u sX?7`n1U 120.bond certificate 债券
vWga>IGM 4B,A+{3yL 121.stock certificate 股票
{N`<e>A]{ t|,Ex 7 122.audit report 审计报告
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NJ7 =C}<0<"iF 123.entity 被审计单位
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h2*&>Mc )4C6+63OD& 125.unqualified opinion 无保留意见
y6yseR! CzbNG^+ 126.qualified opinion 保留意见
C\h<02 nlnJJM&J$ 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
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^PbM 查看《
注会考试《审计》中的128个英文单词(一) 》
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