61.assessed level of material misstatement risk 重大错报风险的评估水平
Bq-}BN?pz Z(LTHAbBk| 62.simall business 小规模企业
:/"5x ~g@}A 63.accounting system
会计系统
Q^xk]~G$( 3m & 64.test of control 控制测试
gC_KT,=H; R`Hy0;X 65.walk-through test 穿行测试
*q[;-E(fZ# r{*BJi.b 66.communication 沟通
Y%}N@ ,lT b9v<Jk 67.flow chart 流程图
&Du S* Otf{)f 68.reperformance of internal control 重新执行
z"Cyjmg" 5IF$M2j 69.audit evidence
审计证据
#veV {,g 5;HCNwX 70.substantive procedures 实质性程序
cVr+Wp7K#| W u$yB! 71.assertions 认定
5/CF_v :V_UJ3xf 72.esistence 存在
xZ>j Q_} @:>gRD 73.occurrence 发生
O,NVhU7, dB:c2 74.completeness 完整性
2Je]dj4 Y zmMF 75.rights and obligations 权利和义务
q)AX*T+ [r'A8!/|[ 76.valuation and allocation 计价和分摊
~sq@^<M)s f=S2O_Ee 77.cutoff 截止
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78.accuracy 准确性
~mMTfC~9 Bx5kqHp^1 79.classification 分类
+F2X2e)g" #5{BxX&\ 80.inspection 检查
,g,Hb\_R) E\p"% 81.supervision of counting 监盘
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3y(y0 `82Dm!V 82.observation 观察
j9vK~_?; kJNwA8 7 83.confirmation 函证
l@-h.tS a(ml#-M 84.computation 计算
tvq((2 :-$8u;!M 85.analytical procedures 分析程序
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<$WS~tTz 86.vouch 核对
Ki&a"Fu3 @~UQU)-( 87.trace 追查
xH}bX- m %&q}5Y4! 88.audit sampling 审计抽样
qV/>d', 1i'y0]f 89.error 误差
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d$X: 90.expected error 预期误差
x($Djx ED>a'y$f 91.population 总体
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;h' l"jYY3N|h 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
xtLP4VL 5Z6MQ`(k 94.sampling unit 抽样单位
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Y5b8 BBv+*jj 95.statistical sampling 统计抽样
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KC9e{ 96.tolerable error 可容忍误差
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qPN9Put 97.the risk of under reliance 信赖不足风险
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z|, 98.the risk of over reliance 信赖过度风险
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C^@w %H2ios[UO 99.the risk of incorrect rejection 误拒风险
G.v(2~QFd m]vV.pwv 100. the risk of incorrect acceptance 误受风险
>}W[>WReI sf->8 101.working trial balance 试算平衡表
J_m@YkK RVLVY:h|F 102.index and cross-referencing 索引和交叉索引
'3WtpsKA L[,19;( 103.cash receipt 现金收入
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q.bG BenyA:W" 104.cash disbursement 现金支出
5,g +OY=\ ={V@Y-5T 105.bank statement 银行对账单
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E Zj'%c2U_ 106.bank reconciliation 银行存款余额调节表
2lOUNx Q$ pRL:,q\ 107.balance sheet date
资产负债表日
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29kQ jlFlhj:/I 108.net realizable value 可变现净值
u*rP8GuS z ynu0X 109.storeroom 仓库
fb>$p_s] 6Io}3}3 110.sale invoice 销售发票
uLWu. Vx J p+'"a 111.price list 价目表
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zx ?+.C@_QZQ 112.positive confirmation request 积极式询证函
&} `a"tYr s.Ai_D 113.negative confirmation request 消极式询证函
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4 k0K$OX*:e 114.purchase requisition 请购单
'?L^Fa_H tqCkqmyC 115.receiving report 验收报告
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#2'QNN +>K&zS 116.gross margin 毛利
6w,"i#E! *4}NLUVX 117.manufacturing overhead 制造费用
yb?Pyq.D vZ"gCf3#?3 118.material requisition 领料单
}^ ,D~b-nB !*NDsC9 119.inventory-taking 存货盘点
Zis,%XY =\5WYC 120.bond certificate 债券
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<{P z[v4(pO6 121.stock certificate 股票
,aC}0t 1BZ##xV*:G 122.audit report 审计报告
V<jj'dZfW H@?} !@ 123.entity 被审计单位
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[Z!N 124.addressee of the audit report 审计报告的收件人
X )tH23 )`f-qTe 125.unqualified opinion 无保留意见
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j9hfW' 126.qualified opinion 保留意见
k'#3fz\ to</ 127.disclaimer of opinion 无法表示意见
n9}BT^4 v i#t-p\Tcz 128.adverse opinion 否定意见
]Z8u0YtM) PENB5+1OK 查看《
注会考试《审计》中的128个英文单词(一) 》
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