61.assessed level of material misstatement risk 重大错报风险的评估水平
:+rUBYWx JkQ\)^5v 62.simall business 小规模企业
7~1IO|4t ~9\zWRh 63.accounting system
会计系统
89~ =eY XYEv&-M`?w 64.test of control 控制测试
TDt Amk n_u1&a' 65.walk-through test 穿行测试
o0It82?RN ve6w<3D@ 66.communication 沟通
hk>;pU( )|bC^{kH!l 67.flow chart 流程图
XORk!m| 5nlMrK 68.reperformance of internal control 重新执行
uz30_aH q,>?QBct* 69.audit evidence
审计证据
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JY h8e757z 70.substantive procedures 实质性程序
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ej[+y- \e3`/D 71.assertions 认定
x_#-tB h"+ `13 72.esistence 存在
xiblPF_n3 eqAW+Ptx 73.occurrence 发生
_-TA{21) {eS|j= 74.completeness 完整性
e8=YGx^o` 790-)\:CY 75.rights and obligations 权利和义务
5ETip'<KT6 'x"08v$ 76.valuation and allocation 计价和分摊
"&.S&=FlI 6uPcXd:8ZR 77.cutoff 截止
5Por "&% SQ*k =4*r 78.accuracy 准确性
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f Z4hrn:: 80.inspection 检查
/4\wn?f _PFnh)o 81.supervision of counting 监盘
-_C#wtC SMH<'F7i 82.observation 观察
Z6p5*+ ~@ jY[_ 83.confirmation 函证
uw(NG.4 :#k &\f-Y 84.computation 计算
.iMN,+qP 'B5^P 85.analytical procedures 分析程序
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gKz(= 86.vouch 核对
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|IUGz U6E\AvbRn 87.trace 追查
d[p;T\?" 1NQbl+w#I 88.audit sampling 审计抽样
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HB+|WW t> 89.error 误差
YOr:sb zmj"fN{\ 90.expected error 预期误差
@Jm7^;9/ osARA3\Xt 91.population 总体
mE`kjmX{ E j>Iaq" 92.sampling risk 抽样风险
hpTDxh'?$C goat<\a 93.non- sampling risk 非抽样风险
k>x&Ip8p [/s&K{+c 94.sampling unit 抽样单位
wNFz*|n xx{!3 F 95.statistical sampling 统计抽样
2{-ZD ,(u7 HK\~Qnq 96.tolerable error 可容忍误差
~qe%Yq /~*_x=p: 97.the risk of under reliance 信赖不足风险
\^I>Q_LU KL$bqgc(p3 98.the risk of over reliance 信赖过度风险
2(5ebe[ z#BR5jF 99.the risk of incorrect rejection 误拒风险
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VU,b> xGTP;NT_H 100. the risk of incorrect acceptance 误受风险
T91moRv 3(C\.oRc 101.working trial balance 试算平衡表
W>-Et7&2 -*5Rnx|Y{ 102.index and cross-referencing 索引和交叉索引
"&Po,AWa `Al;vVMRO 103.cash receipt 现金收入
Y0?5w0{ `u>4\sv 104.cash disbursement 现金支出
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)8nxi 105.bank statement 银行对账单
y.KO :P?5{ )95f*wte 106.bank reconciliation 银行存款余额调节表
Y0eE-5F, V#VN%{ 107.balance sheet date
资产负债表日
Q.K,%(^;a =zQN[ 108.net realizable value 可变现净值
{o(j^@ N F)~W# 109.storeroom 仓库
#o1=:PQaC LL:_L< 110.sale invoice 销售发票
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/Q,mJ.CnSR ]_N|L|]M 112.positive confirmation request 积极式询证函
p]3?gK- oudxm[/U 113.negative confirmation request 消极式询证函
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pK0"%eA 114.purchase requisition 请购单
*z@>!8? ]U"94S U:) 115.receiving report 验收报告
Gea\,{E9xA '],J$ge 116.gross margin 毛利
>2~=)L #%DE; 117.manufacturing overhead 制造费用
s[UHe{^T T=ev[ mS 118.material requisition 领料单
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~#[ UX7t`l2R 119.inventory-taking 存货盘点
'-zD 3Z1CWzq( 120.bond certificate 债券
j]`PSl+w l\i)$=d&g 121.stock certificate 股票
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P&f7@MOV.P h$2</J" 123.entity 被审计单位
I_]^ .o1q F w?[lS 124.addressee of the audit report 审计报告的收件人
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H YPxM<Gfa8 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
z4N*b"QF hIT+gnhh 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
LGn:c; 6Yln,rC 查看《
注会考试《审计》中的128个英文单词(一) 》
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