61.assessed level of material misstatement risk 重大错报风险的评估水平
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1UOT\8U 62.simall business 小规模企业
7cDU2l LW6ZAETyL 63.accounting system
会计系统
2F{hg% DTRJ/@t 64.test of control 控制测试
Vv.r8IGYm M9\#Aq&\i 65.walk-through test 穿行测试
LkruL_E> "p&Y^] 66.communication 沟通
0oZsb\ 82{ Vc 67.flow chart 流程图
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9 yOU(2"8p 68.reperformance of internal control 重新执行
~/pzxo$ 4S"\~>< 69.audit evidence
审计证据
z;f2*F |~`as(@Ih 70.substantive procedures 实质性程序
a]17qMl 3981ie 71.assertions 认定
PX:'/{V \uqjs+ 72.esistence 存在
!%+2Yifna jdZ~z#`(!: 73.occurrence 发生
b
\KL;H/ GG064zPq7 74.completeness 完整性
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@LV+ 75.rights and obligations 权利和义务
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s6l >2$5eI 76.valuation and allocation 计价和分摊
QZp6YSz.4 K;?,FlH 77.cutoff 截止
\6n!3FLl {^mNJ 78.accuracy 准确性
5,qj7HZF ,[S+T.Cu 79.classification 分类
l&4,v 'FlJpA} 80.inspection 检查
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KH)D08 81.supervision of counting 监盘
sQ6}\ >^q7c8]~g 82.observation 观察
Q$& sTM fx=Awba 83.confirmation 函证
;{i'#rn{ _\Q^x)w6 84.computation 计算
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8^ {2/LRPT 85.analytical procedures 分析程序
hT$~ygQ M` q?Fk 86.vouch 核对
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`p;eIt 87.trace 追查
s+Fi @lg, 8h3=b[ 88.audit sampling 审计抽样
]2# Qy<[7 89.error 误差
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qFt ?88[|;b3 90.expected error 预期误差
rg0ma \!( 91.population 总体
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raaY}} 92.sampling risk 抽样风险
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R@$(1Z h\plQ[T 94.sampling unit 抽样单位
]k9)G* X;<BzA!H 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
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Y\:W 97.the risk of under reliance 信赖不足风险
hN['7:bQ wi9DhVvc 0 98.the risk of over reliance 信赖过度风险
*f,DhT/P f;/QJ 99.the risk of incorrect rejection 误拒风险
h;=6VgXZ d,8mY/S>w 100. the risk of incorrect acceptance 误受风险
? uYu`Ojzr SyAvKd`g 101.working trial balance 试算平衡表
763+uFx^ +?p.?I 102.index and cross-referencing 索引和交叉索引
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21Ch 103.cash receipt 现金收入
!61Pl/uQ {Fzs@,|W. 104.cash disbursement 现金支出
jV(6>BAI_ aM7uBx\8 5 105.bank statement 银行对账单
hp{OL< 2M gM [w1^lj 106.bank reconciliation 银行存款余额调节表
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d=yr'? 107.balance sheet date
资产负债表日
.uNQBBNv P"<U6zM\sP 108.net realizable value 可变现净值
5 H#W[^s" `"qP 109.storeroom 仓库
w8g,a]p e</$ s 110.sale invoice 销售发票
O?<&+(uMTT ?$e9<lsQq) 111.price list 价目表
iCHt1VV] -s9P8W 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
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88c<:fK ICAH G7 , 115.receiving report 验收报告
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' +za8=`2o 116.gross margin 毛利
0\2\*I}? : Sq?a0!S 117.manufacturing overhead 制造费用
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xQw7 :18wQ WD'#5]#Y 119.inventory-taking 存货盘点
rp5(pV7* z&V+#Ws/ 120.bond certificate 债券
PvGDTYcKp ?BhMjsy. 121.stock certificate 股票
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EC|'l +:3* 124.addressee of the audit report 审计报告的收件人
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xv8gC:6 125.unqualified opinion 无保留意见
2>*%q%81 ;(}V"i7Hu 126.qualified opinion 保留意见
:_Eqf8T JoSJH35=: 127.disclaimer of opinion 无法表示意见
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p">EHWc}D 128.adverse opinion 否定意见
pHoEa7: w,Ee>cV]a 查看《
注会考试《审计》中的128个英文单词(一) 》
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