61.assessed level of material misstatement risk 重大错报风险的评估水平
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u {*|$@%y! 62.simall business 小规模企业
lce~6} "%t !+E>nr 63.accounting system
会计系统
Bq:: 5,v \AR3DDm 64.test of control 控制测试
:n?}G0y DB1Y`l 65.walk-through test 穿行测试
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j {QLqf 66.communication 沟通
hWu#}iN 4gm(gY>[ 67.flow chart 流程图
;/nR[sibN [TpW$E0H 68.reperformance of internal control 重新执行
E?f*Z{~, "Zicac@N 69.audit evidence
审计证据
K[|d7e 2TC7${^9}J 70.substantive procedures 实质性程序
HYk*;mD +%RXV~ 71.assertions 认定
@*LESN>T@t xZ"kJ'C4} 72.esistence 存在
q}R" d3C*]|gQ 73.occurrence 发生
~&IL>2-B 8>jd2'v{ 74.completeness 完整性
seH#v ?+#E&F 75.rights and obligations 权利和义务
cE=v566 ZGOI8M]@ 76.valuation and allocation 计价和分摊
]pA}h.R#- k4-C*Gx$h 77.cutoff 截止
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78.accuracy 准确性
- r82'3] U`"nX)$ 79.classification 分类
T%F8=kb-9 p>p=nL K 80.inspection 检查
f&>Q6 {*] 0?j+d8* 81.supervision of counting 监盘
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2wA2 @le23+q 82.observation 观察
hpym!G vi>V6IC4v 83.confirmation 函证
qx/GioPU {/ _.]Vh 84.computation 计算
S,v9\wN. VL<)d- 85.analytical procedures 分析程序
`}u~nu< >b/0i$8 86.vouch 核对
[H)p#x )P.|Xk:r 87.trace 追查
z|yC [Ota D058=}^HE 88.audit sampling 审计抽样
~c3CyOab o0Hh&:6!M 89.error 误差
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S$U) #,qikKjt2 90.expected error 预期误差
[w~1e)D Nr7MSFiL 91.population 总体
aX1|&erI 4S.%y7d\ 92.sampling risk 抽样风险
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s F:M3^I 93.non- sampling risk 非抽样风险
H1=R(+-s (F7!&] 8% 94.sampling unit 抽样单位
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Y:F( 95.statistical sampling 统计抽样
4aZsz,= `&>!a 96.tolerable error 可容忍误差
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IV 97.the risk of under reliance 信赖不足风险
;Z.}~d6>! R_4600 98.the risk of over reliance 信赖过度风险
hlkf|H it>FG9hVo 99.the risk of incorrect rejection 误拒风险
Jp5~iC2d ]Wv\$JXI 100. the risk of incorrect acceptance 误受风险
F/RV{} 17E _.FxqH> 101.working trial balance 试算平衡表
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wE|k/ UmQ 9_H 7 102.index and cross-referencing 索引和交叉索引
rxCuV -\>Bphu,y 103.cash receipt 现金收入
vM\8>p*U 0V srAV0 104.cash disbursement 现金支出
D[]vJ ycCEXu2F 105.bank statement 银行对账单
=`vUWONn 8<?60sj 106.bank reconciliation 银行存款余额调节表
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7H$!(F> xp>ra2A 107.balance sheet date
资产负债表日
t91v%L "vjz $. 108.net realizable value 可变现净值
jt-ayLq M*+_E8Lh 109.storeroom 仓库
0=(5C\w2 7=mU["raz` 110.sale invoice 销售发票
Y@^MU->+ 3Xf}vdgdM$ 111.price list 价目表
LfrS:g 7ktf =Y 112.positive confirmation request 积极式询证函
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1 kY4riZnm 113.negative confirmation request 消极式询证函
`N8A{8$qv ?OvtR:h C 114.purchase requisition 请购单
aeE9dV~ (?YTQ8QR 115.receiving report 验收报告
sRb)*p' $xlI"-( 116.gross margin 毛利
IM)\-O\Wd i v&:X3iB 117.manufacturing overhead 制造费用
kUn55 l -~v;'zOO 118.material requisition 领料单
d^WVWk K qeSxE`E" 119.inventory-taking 存货盘点
m/%sBw\rx SS@#$t: 120.bond certificate 债券
g5X+iV !}Cd_tj6 121.stock certificate 股票
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^0A'XCULG ,S}[48$ 123.entity 被审计单位
"F}anPY 0b~5i-zM/ 124.addressee of the audit report 审计报告的收件人
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)DfmO 125.unqualified opinion 无保留意见
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N6EH l)HF4#Bs 127.disclaimer of opinion 无法表示意见
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,3{eJ *ukugg. 128.adverse opinion 否定意见
/) MzF6 XQ%*U=)s 查看《
注会考试《审计》中的128个英文单词(一) 》
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