61.assessed level of material misstatement risk 重大错报风险的评估水平
{ VM^K1 JH2-' 62.simall business 小规模企业
$|!3ks x @9rc,by 63.accounting system
会计系统
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!F< 64.test of control 控制测试
rJ6N'vw> 7}&vEc@w& 65.walk-through test 穿行测试
=XSupM[T fP( n 3Q 66.communication 沟通
Eh9{n,5- }C=+Tn 67.flow chart 流程图
~Hx>yn94e 3|URlz 68.reperformance of internal control 重新执行
]yFO~4Nu NVf_#p"h 69.audit evidence
审计证据
Ogh, k$7Kz" 70.substantive procedures 实质性程序
4a.8n!sys "%rU1/@# 71.assertions 认定
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/1h 72.esistence 存在
HMKogGTTo S[&yO-=p6 73.occurrence 发生
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x 74.completeness 完整性
_.W;hf` !(j<Y0xo: 75.rights and obligations 权利和义务
b0N7[M1Xl 2jxh7\zE 76.valuation and allocation 计价和分摊
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_[ qUQP.4Z9 5 77.cutoff 截止
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SmAF+d 78.accuracy 准确性
h4~VzCR4x\ 2kFP;7FO 79.classification 分类
NV2$ >D 5~i}!n 80.inspection 检查
&?9~e>.OS IfCa6g<&( 81.supervision of counting 监盘
;T>. =u5( zaBe 82.observation 观察
"haJwV6- |1+mHp 83.confirmation 函证
r!p:73L8 StLbX?d 6 84.computation 计算
x^ Y sXzu pE G!j ~ 85.analytical procedures 分析程序
CG!9{&F ^8g<>,$ 86.vouch 核对
Xh*NuHH OI^qX;#Kd 87.trace 追查
'W p~8}i@ t8 ~isuiK 88.audit sampling 审计抽样
hx}X=7w R w!_j! 89.error 误差
)gxZ &n6 l+^4y_ 90.expected error 预期误差
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`[T0X 91.population 总体
>ZnnGX6$( ?T>)7Y) 92.sampling risk 抽样风险
x 4`RKv2m |u^~Z-. 93.non- sampling risk 非抽样风险
zm=|#f 'RIx}vPf 94.sampling unit 抽样单位
*7yrm&@nG *V@t]d$=# 95.statistical sampling 统计抽样
B[7Fq[.mh 4{ED~w| 96.tolerable error 可容忍误差
0gJ{fcI %VO>6iVn 97.the risk of under reliance 信赖不足风险
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g ?#/~BZR! 98.the risk of over reliance 信赖过度风险
eOUEhpE 6oq/\D$6~ 99.the risk of incorrect rejection 误拒风险
=5 $BR<' pT<I!,~ 100. the risk of incorrect acceptance 误受风险
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236a\: 101.working trial balance 试算平衡表
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+ g Ev1gzHd!i 102.index and cross-referencing 索引和交叉索引
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Nc OC Wyp 103.cash receipt 现金收入
[}?E,1Q3 )3)fq:[ 104.cash disbursement 现金支出
3q0S}<h al +}^^]J$Nh 105.bank statement 银行对账单
,TQ;DxB}=E o65I(` 106.bank reconciliation 银行存款余额调节表
IMHt#M` qE{L42 107.balance sheet date
资产负债表日
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/-4 108.net realizable value 可变现净值
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:{_r C&RZdh,$ 109.storeroom 仓库
G,,f' > \&^U9=uq 110.sale invoice 销售发票
+Al*MusS |:Lk lpdYe 111.price list 价目表
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112.positive confirmation request 积极式询证函
V_jGL<X| 7$Pf 113.negative confirmation request 消极式询证函
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Re}= 114.purchase requisition 请购单
ZtX\E+mC 8l>YpS*S^ 115.receiving report 验收报告
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dG}*M25 :<,tGYg/! 117.manufacturing overhead 制造费用
qDjH^f 92 1s'" 118.material requisition 领料单
"VA'W/yv! a!;CY1> 119.inventory-taking 存货盘点
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h(a9 120.bond certificate 债券
+Q+!# :-cqC|Y 121.stock certificate 股票
=+"-8tz8FV >*]B4Q 122.audit report 审计报告
&IkHP/ MG3xX; 123.entity 被审计单位
VaTA|=[; g\@zQ^O? 124.addressee of the audit report 审计报告的收件人
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/ fILD~ 125.unqualified opinion 无保留意见
1N +ju"2R Ob|v$C 126.qualified opinion 保留意见
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I@!2c:} 127.disclaimer of opinion 无法表示意见
ab*O7v {N@tJ,Fh{ 128.adverse opinion 否定意见
P8GGN %`]fZr A]# 查看《
注会考试《审计》中的128个英文单词(一) 》
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