61.assessed level of material misstatement risk 重大错报风险的评估水平
@U_CnhPQq <Z%=lwtX 62.simall business 小规模企业
h+W$\T) f}bq 63.accounting system
会计系统
(mIjG)4t DquLr+s~ 64.test of control 控制测试
&4:R(]| `q36`Wn 65.walk-through test 穿行测试
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'D 66.communication 沟通
MZV$YD^S Og 1-LP|X 67.flow chart 流程图
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5_;-Qw 68.reperformance of internal control 重新执行
NT+.E[J6 1Vu#:6% 69.audit evidence
审计证据
01'>[h#_n /JS_gr@DK 70.substantive procedures 实质性程序
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1M+ *a Z1 4 71.assertions 认定
I>;{BYPV xh2r?K@k> 72.esistence 存在
HEVjK$ \\R}3 >Wc 73.occurrence 发生
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9D 74.completeness 完整性
:IZAdlz[@ tKV, 75.rights and obligations 权利和义务
jfMkN v.|#^A?Qx 76.valuation and allocation 计价和分摊
EnWv9I< p3A9<g 77.cutoff 截止
[OCjYC` x@OBGKV 78.accuracy 准确性
:(A&8<}-6 E:K4k < 79.classification 分类
X]=eC6M}:V z,aMbgt 80.inspection 检查
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-# !'N@ZZ 81.supervision of counting 监盘
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oo6 >Hnm.?-AWl 82.observation 观察
E<jajYj #NFB=oJI 83.confirmation 函证
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Ew 84.computation 计算
~LS</_N [h'u@%N|/ 85.analytical procedures 分析程序
fB+h( 2N~ i M !`4 86.vouch 核对
-zFJ)!/? tpGT~Y( 87.trace 追查
7Y8~")f f]i"tqoI 88.audit sampling 审计抽样
e6taQz@} BaQyn 6B 89.error 误差
\x-2qlZ "%Ok3Rvv 90.expected error 预期误差
`^[k8Z( M[`[+5v 91.population 总体
or*{P=m+R jc"sPr v5 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
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Mss/2T <mFDC?j 94.sampling unit 抽样单位
x#`p.sfVo PgA<pfEHE 95.statistical sampling 统计抽样
+ALrHFG M*0^<e~]F 96.tolerable error 可容忍误差
bh@Ct nO &{? M} 2I 97.the risk of under reliance 信赖不足风险
;8^k=8 4z(~)#'^ 98.the risk of over reliance 信赖过度风险
]`)5 Qe4 p9)YRLOh. 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
*F1TZ_GS f5*qlQJFz\ 101.working trial balance 试算平衡表
l6bY!I> NfClR HpVc 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
ESB^"|9 R0qZxoo 104.cash disbursement 现金支出
G[ U5R?/ a=}1`Q 105.bank statement 银行对账单
HTYyX(ya n$C-^3c 106.bank reconciliation 银行存款余额调节表
]R""L<K%HF |yk/iO( 107.balance sheet date
资产负债表日
.T3N"}7[ rNk'W, FU 108.net realizable value 可变现净值
r<ww%2HTS TBt5Nqks- 109.storeroom 仓库
-rU_bnm p? L%' 110.sale invoice 销售发票
[e` |< t}k:wzZ@ 111.price list 价目表
B<I(t"s d'96$e o~ 112.positive confirmation request 积极式询证函
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Ph 113.negative confirmation request 消极式询证函
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skl3/! 114.purchase requisition 请购单
q7lC}'2fu O4X03fUx 115.receiving report 验收报告
<KX9>e D=^&?@k< 116.gross margin 毛利
jVnTpa!A J+t51B(a 117.manufacturing overhead 制造费用
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118.material requisition 领料单
u~OlJ1V /C8 }5) 119.inventory-taking 存货盘点
MJiVFfYW 6#Z]yk+p 120.bond certificate 债券
B}TY+@ }@HgF M" 121.stock certificate 股票
\H .Cmm^I dI\_I] 122.audit report 审计报告
Z5v_- +K bdWdvd: 123.entity 被审计单位
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n}vA` 124.addressee of the audit report 审计报告的收件人
$\ZWQct N*36rR$^ 125.unqualified opinion 无保留意见
lO cFF0' 7R6B}B?/ 126.qualified opinion 保留意见
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E "=4( 127.disclaimer of opinion 无法表示意见
SY5}Bu# cRs.@U\{R\ 128.adverse opinion 否定意见
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!aW 查看《
注会考试《审计》中的128个英文单词(一) 》
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