61.assessed level of material misstatement risk 重大错报风险的评估水平
T3{qn$t8 ;z7iUke0% 62.simall business 小规模企业
vexQP}N0 ]Ikj Z= 63.accounting system
会计系统
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ZA ii"F 64.test of control 控制测试
L+QEFQ:r5 XH2g:$ 65.walk-through test 穿行测试
TO)wjF_ ?z60b=f8 66.communication 沟通
5,qfr!hN, z{^XU"yB 67.flow chart 流程图
QTK{JZf .x1EdfHed/ 68.reperformance of internal control 重新执行
s\Cl3 :h3
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审计证据
te'<xfG '89D62\89 70.substantive procedures 实质性程序
x<=+RYz#^: Yb x4 Up@ 71.assertions 认定
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p 72.esistence 存在
`pN]Ykt B69 NL 73.occurrence 发生
c:~o e T.W/S0#j3 74.completeness 完整性
L1"X`Pz[} e v?Hz8Q;( 75.rights and obligations 权利和义务
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RQ" 'J<KL#og 76.valuation and allocation 计价和分摊
<<&:BK *RM#F!A 77.cutoff 截止
K=Fcy#,f })bTQj7 78.accuracy 准确性
k2*^W&Z @eT!v{o 79.classification 分类
'(u [ /tP"r}l 80.inspection 检查
z6FG^ O*yc8fUI 81.supervision of counting 监盘
WFN5&7$ W ?~S\^4] 82.observation 观察
<6n(a)L1 7,jh44(\= 83.confirmation 函证
(g~&$&pa ^O[qCX 84.computation 计算
wTIOCj +\.gd L) 85.analytical procedures 分析程序
w>VM-- 2J|Yc^b6 86.vouch 核对
rmR7^Ycv/ +69sG9BA 87.trace 追查
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z31 88.audit sampling 审计抽样
Dw6Q2Gnv Ql\{^s+ 89.error 误差
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4- N9:xtrJ]_J 90.expected error 预期误差
'ei9* 4y ZZFa<AK4 91.population 总体
0=(5C\w2 cD2}EqZ 9 92.sampling risk 抽样风险
]eP&r?B (h|l$OL/ 93.non- sampling risk 非抽样风险
,n~H]66n YJXh|@LT 94.sampling unit 抽样单位
+~02j1Jx o& $Fc8bH 95.statistical sampling 统计抽样
1c+[S]7rY H-0A&oG 96.tolerable error 可容忍误差
L&'2 9)T;.O 97.the risk of under reliance 信赖不足风险
J0lTp / Kv!CL9^LX7 98.the risk of over reliance 信赖过度风险
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RJvi 99.the risk of incorrect rejection 误拒风险
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i >,A:zbs& 100. the risk of incorrect acceptance 误受风险
f#/v^Ql* <q%buyQna 101.working trial balance 试算平衡表
0D:J d6\ :%)l*[ 102.index and cross-referencing 索引和交叉索引
=R?NOWrDY Y-@K@Zu]? 103.cash receipt 现金收入
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fvoQ P tX&Dum $ 104.cash disbursement 现金支出
US0)^TKrj Qy5\qW' 105.bank statement 银行对账单
JTQ$p*2] ~%k<N/B 106.bank reconciliation 银行存款余额调节表
|AuN5|obI E,u@,= j 107.balance sheet date
资产负债表日
avykg( ]6W#P7 108.net realizable value 可变现净值
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A#!3< 109.storeroom 仓库
y7ijT='8 :_i1)4[! 110.sale invoice 销售发票
X9#Od9cNaC kiZA$:V8 111.price list 价目表
w,;CrW T2t * pyi; 112.positive confirmation request 积极式询证函
2zh?]if %#yCp2 113.negative confirmation request 消极式询证函
6#K1LY5 } uRh`qnL 114.purchase requisition 请购单
/Rb`^n# \ :1M
M 115.receiving report 验收报告
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\!hW-+]W 116.gross margin 毛利
3 =KfNz_ yfnqu4Cn 117.manufacturing overhead 制造费用
'|G_C%,B E@7";&\-8 118.material requisition 领料单
smF#'"{ A+69_?B
TH 119.inventory-taking 存货盘点
Gyk>5Q}} nUz2~z 120.bond certificate 债券
12~zS T8JM4F 121.stock certificate 股票
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Xlj ,Si\ky7L 122.audit report 审计报告
<}pqj3 L8Z[Ly+_ 123.entity 被审计单位
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L"&0 4~53%=+ 124.addressee of the audit report 审计报告的收件人
!t3)j>h: xO`w|k 125.unqualified opinion 无保留意见
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<wN )Mx[;IwE 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
U{q6_z|c f\!*%xS; 128.adverse opinion 否定意见
E<1^i;F J/pW*G-U| 查看《
注会考试《审计》中的128个英文单词(一) 》
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