61.assessed level of material misstatement risk 重大错报风险的评估水平
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`o20I 62.simall business 小规模企业
19oyoi" ;4v`FC> 63.accounting system
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7.n\a@I/ UalwK 64.test of control 控制测试
MD,BGO?C )2Y]A^ Y 65.walk-through test 穿行测试
.6bo BuC\Bd^0 66.communication 沟通
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dtz1 "l#"c{ee{ 67.flow chart 流程图
6 vJS"+ < )RWukr+ 68.reperformance of internal control 重新执行
zd F;! Uz]=`F8 69.audit evidence
审计证据
vJx( lU`Y uo|:n"v 70.substantive procedures 实质性程序
[?2?7>D8 hW;n^\lF#e 71.assertions 认定
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] !;) {sq:vu@NC 72.esistence 存在
ZR{YpLFQ I;, n|o 73.occurrence 发生
rO/Sj<0^ wW<u)|>ye 74.completeness 完整性
X>]<rEh .&>3nu 75.rights and obligations 权利和义务
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:HFJ! 76.valuation and allocation 计价和分摊
a785xSUV TKEcbGhy 77.cutoff 截止
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78.accuracy 准确性
&{q'$oF 3 "Qg"\ 79.classification 分类
9u3P>a~b >+:cTQ|q 80.inspection 检查
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;_Dd nmuU*oL 81.supervision of counting 监盘
y4&x`|tv BcQw-<veu 82.observation 观察
p}X *HJq$ rj1%IzaXU^ 83.confirmation 函证
#9qX:*>h s]D1s%Mx 84.computation 计算
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Zhz(+ {?3i^Q=V 85.analytical procedures 分析程序
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W3 3rLc\rK 86.vouch 核对
3u;0,:X& AthR|I|8 87.trace 追查
B.gEV*@ .n?i'8 88.audit sampling 审计抽样
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9wdX#=I X|R"8cJ 90.expected error 预期误差
$)=`Iai ,wyEo>>4) 91.population 总体
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-+|>M) 92.sampling risk 抽样风险
C9>^!?> {D[z>I;D 93.non- sampling risk 非抽样风险
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W& WO^]bR 94.sampling unit 抽样单位
O8LIKD_I[ +.m:-^9 95.statistical sampling 统计抽样
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s8a 96.tolerable error 可容忍误差
IhK%.B{dZ Emk:@$3{r 97.the risk of under reliance 信赖不足风险
T~?&hZ> yv$hIU2X 98.the risk of over reliance 信赖过度风险
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m^;(#pV 99.the risk of incorrect rejection 误拒风险
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),^ ;iUO1t)^ 100. the risk of incorrect acceptance 误受风险
ykxAm\O > aCY 101.working trial balance 试算平衡表
~P*{%= a ~cfvL*~5 102.index and cross-referencing 索引和交叉索引
w3ZOCWJS xp]9Z]J1l 103.cash receipt 现金收入
~O3VX75f S*WLb/R2 104.cash disbursement 现金支出
(/i|3 P @U =~c9 105.bank statement 银行对账单
SJsbuLxR h6;zAM} 106.bank reconciliation 银行存款余额调节表
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资产负债表日
5hDPX\ }=u#,nDl>$ 108.net realizable value 可变现净值
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$3eoZ1q'U- mdcsL~R 110.sale invoice 销售发票
]qEg5:yY >U]KPL[% 111.price list 价目表
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LO38}w<k 112.positive confirmation request 积极式询证函
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`sOPr 113.negative confirmation request 消极式询证函
Z55C4F5v 1_M}Dc+J 114.purchase requisition 请购单
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-- GX*9R> 115.receiving report 验收报告
pLMaXX~4_ _93:_L 116.gross margin 毛利
"#w%sG^_ KfQR(e9n 117.manufacturing overhead 制造费用
*\`<=,H6< dl3}\o_ 118.material requisition 领料单
<%=<9~e U/h@Q\~U 119.inventory-taking 存货盘点
q&LCMnv"P 2M+*VO 120.bond certificate 债券
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yb 121.stock certificate 股票
^RYq !l$ U7-*]i k 122.audit report 审计报告
:b;`.`@KL_ 8T"kQB.Zv 123.entity 被审计单位
@\a~5CLN (N`GvB7; 124.addressee of the audit report 审计报告的收件人
7'|aEH ff00s+ 125.unqualified opinion 无保留意见
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^(W |ZOdfr4uW 126.qualified opinion 保留意见
6wZ)GLW[ a`LkP% 127.disclaimer of opinion 无法表示意见
xRqA^Ad `^h:}V 128.adverse opinion 否定意见
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~9QkU pv"s!q& 查看《
注会考试《审计》中的128个英文单词(一) 》
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