61.assessed level of material misstatement risk 重大错报风险的评估水平
p6EDQwlf ^\ ?O4,L 62.simall business 小规模企业
B bhfG64 a\kb^D=T 63.accounting system
会计系统
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)kJ5o1 `Yc_5&" 64.test of control 控制测试
x+? 9C '"pd 65.walk-through test 穿行测试
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66.communication 沟通
hf!|\f k'`m97B 67.flow chart 流程图
tc_f;S`k 5yh/0i5 | 68.reperformance of internal control 重新执行
MFJE6ei z;]CmR@Ki 69.audit evidence
审计证据
>1L=,M XXmE+aI 70.substantive procedures 实质性程序
1`f_P$&Z_J si1*Wt<3Bc 71.assertions 认定
?<X(]I.j |ifHSc.j< 72.esistence 存在
`U!y&Q$, W!$zXwY}( 73.occurrence 发生
k0?ZYeHC k!jNOqbb 74.completeness 完整性
t$&Qv) S6nhvU: 75.rights and obligations 权利和义务
u%|zc= ,7]k fB 76.valuation and allocation 计价和分摊
^jdL@#k00 CDMfa&;T 77.cutoff 截止
!}TMiCK ~ <0Z>qr 78.accuracy 准确性
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oe &znH!AQ0 79.classification 分类
@}F Awv^f xtV[p4U 80.inspection 检查
$*MCUnl Ar9nBJ` 81.supervision of counting 监盘
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1A$EY 82.observation 观察
hi{%pi&!T ! U0z" 83.confirmation 函证
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g& 3EFD%9n 84.computation 计算
)9"oL!2h U SOKDDm 85.analytical procedures 分析程序
|fsm8t<~8 ={(j`VSUX0 86.vouch 核对
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l1wz 87.trace 追查
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dFW=9ru+MQ _v5t<_^N 89.error 误差
>X}{BDMb. Os),;W0w4 90.expected error 预期误差
;|ub!z9GG JV"NZvjN7d 91.population 总体
4z4v\IpB M.%shrJ/ 92.sampling risk 抽样风险
>mu)/kl _"f :` 93.non- sampling risk 非抽样风险
<dR,' y%B X]~ 94.sampling unit 抽样单位
g#^|oYuH6 7|YrdK< 95.statistical sampling 统计抽样
0LVE@qEL VC&c)X 96.tolerable error 可容忍误差
\^532 FIw6 t\y-T$\\ 97.the risk of under reliance 信赖不足风险
S)\8|ym6! R"xp%:li 98.the risk of over reliance 信赖过度风险
J%v5d*$. Ueyw;Y 99.the risk of incorrect rejection 误拒风险
=V $j6 =G>(~+EA 100. the risk of incorrect acceptance 误受风险
)q^ Bj$ `7Ug/R< 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
>q( 5ir q^Tis>*u6 103.cash receipt 现金收入
KsdG(.I+ek QXQ 104.cash disbursement 现金支出
D[Iqn uDG+SdyN@ 105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表
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资产负债表日
#s"B-sWE V/y=6wUiSl 108.net realizable value 可变现净值
T0|H9>M uEd,rEB> 109.storeroom 仓库
}B)jq`a?|\ } p'8w\C$ 110.sale invoice 销售发票
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Eb@MfL lizTRVBE 112.positive confirmation request 积极式询证函
n(&*kfk 1j3=o }m 113.negative confirmation request 消极式询证函
ki4f*Ej tV`&-H 114.purchase requisition 请购单
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j ,IjdO(?TC 115.receiving report 验收报告
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116.gross margin 毛利
KOSyh<& \Hum }0[ 117.manufacturing overhead 制造费用
<-)9>c:k q|{tQJfYg 118.material requisition 领料单
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1F0Nw 2LhE]O(_" 119.inventory-taking 存货盘点
Kym:J \}9B 37>MJ 120.bond certificate 债券
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122.audit report 审计报告
{Gkn_h-^ \X opU" 123.entity 被审计单位
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rk|a'& 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
N7B}O*; g.&\6^)8p 126.qualified opinion 保留意见
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N&M\( :eLLDp< 127.disclaimer of opinion 无法表示意见
%0(>!SY MZi8Fo' 128.adverse opinion 否定意见
]Hj`2\KD.d fW[.r== Kf 查看《
注会考试《审计》中的128个英文单词(一) 》
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