61.assessed level of material misstatement risk 重大错报风险的评估水平
\8m9^Z7IfK pZlt4 62.simall business 小规模企业
_ `O",Ff b9"t%R9/Q 63.accounting system
会计系统
C.":2F;-e 9S[.ESI{> 64.test of control 控制测试
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_ 5c(g7N 65.walk-through test 穿行测试
K*2s-,b * e`H>}O/ai 66.communication 沟通
7SH3k=x i$$h6P# 67.flow chart 流程图
d>W#c8X> 5Phsh 68.reperformance of internal control 重新执行
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^Y;,cLXJ 69.audit evidence
审计证据
_b>{:H&\ mMOgx 70.substantive procedures 实质性程序
27+faR =nc;~u|] 71.assertions 认定
T3<1{"& Ejr'Yzl3_ 72.esistence 存在
S)wP];]`K )=X g 73.occurrence 发生
,H,[)8 Ok@`<6v 74.completeness 完整性
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h 'J-a2oiM( 75.rights and obligations 权利和义务
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UbsxFl `-P1Y 76.valuation and allocation 计价和分摊
V|B4lGS& o _l_Yi 77.cutoff 截止
MBw;+'93qf ~x/ka43 78.accuracy 准确性
[7HBn F[%k;aJ 79.classification 分类
8#tuB8> 1n}#54 80.inspection 检查
~_"V7 L@=$0p41; 81.supervision of counting 监盘
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f=Pn,.>tIz 94dd )/a 83.confirmation 函证
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84.computation 计算
vzbGL ap# gp{C89gP 85.analytical procedures 分析程序
7B\NP`l !9YCuHj!p 86.vouch 核对
_F`JFMS yEbo`/ ]b 87.trace 追查
}2e s" &fWC-| 88.audit sampling 审计抽样
:aaX Y:< );JWrkpz 89.error 误差
trrK6(p 4ytdcb 90.expected error 预期误差
@R%qP>_ 1P1h);*Z 91.population 总体
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92.sampling risk 抽样风险
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^MW 7}~w9jK"F 93.non- sampling risk 非抽样风险
k+?gWZ\ ENr#3+m$; 94.sampling unit 抽样单位
l4r>#n\yj Z'2AsT 95.statistical sampling 统计抽样
V>Z4gZp5sc !vJ$$o6# 96.tolerable error 可容忍误差
I;E?;i )D/,QWk 97.the risk of under reliance 信赖不足风险
~+t@7A= Gds(.]_ 98.the risk of over reliance 信赖过度风险
$H)!h^7^9 %bF157X5An 99.the risk of incorrect rejection 误拒风险
$.d,>F6 B|"i`{> 100. the risk of incorrect acceptance 误受风险
%~M* <pN Nj2l>[L; 101.working trial balance 试算平衡表
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YUFRV$ 102.index and cross-referencing 索引和交叉索引
Lp(`m=;O 9{Et v w 103.cash receipt 现金收入
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-" et)n`NlcK 104.cash disbursement 现金支出
Z#Nw[>NN* P/1YN 105.bank statement 银行对账单
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gEr 106.bank reconciliation 银行存款余额调节表
h0k?(O }}]Lf 3; 107.balance sheet date
资产负债表日
T"za|Fo 2AhfQ%Y= 108.net realizable value 可变现净值
vWESu4W`L 4XER7c 109.storeroom 仓库
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12,J 110.sale invoice 销售发票
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n4#J< 111.price list 价目表
5j ]!r <W8%eRfU 112.positive confirmation request 积极式询证函
7* Y*_cH5 [fT$# '6 113.negative confirmation request 消极式询证函
Zv9JkY=+@ N1c0>{ 114.purchase requisition 请购单
gM;m{gXYK \rxjvV4fcZ 115.receiving report 验收报告
YzG?K0O% 9,_~qWw 116.gross margin 毛利
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(s .4"BN<9 117.manufacturing overhead 制造费用
IaSPwsvt' `3VI9GmQ 118.material requisition 领料单
yBs-bp"- ;K8}Yq9p9 119.inventory-taking 存货盘点
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121.stock certificate 股票
'R-\6;3E>9 ><"|>(y 122.audit report 审计报告
F::Ki4{jJ ;4b=/1M' 123.entity 被审计单位
*Us}E7/"' g.`Ntsi$wI 124.addressee of the audit report 审计报告的收件人
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xsRkO9x 125.unqualified opinion 无保留意见
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(Ytr&gh;0 Q) aZ0 Pt 127.disclaimer of opinion 无法表示意见
A. tGr(r UTu~"uCR 128.adverse opinion 否定意见
/"A=Yf PZJn/A1 查看《
注会考试《审计》中的128个英文单词(一) 》
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