61.assessed level of material misstatement risk 重大错报风险的评估水平
rP>iPDf B?'`\q)UL 62.simall business 小规模企业
$J>GCY 1@6dHFA`o 63.accounting system
会计系统
NDEltG( $-[V)]h 64.test of control 控制测试
NOLw119K Ci0: -IS 65.walk-through test 穿行测试
o?$kcI4 jFY6}WY)}7 66.communication 沟通
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67.flow chart 流程图
\Y&* sfQ w?)v#]<- 68.reperformance of internal control 重新执行
kNP.0 17AJT 69.audit evidence
审计证据
ifTMoC% =p,+a/* 70.substantive procedures 实质性程序
yBqv'Y ZqT?7 |i 71.assertions 认定
M9'Qs m ~G|un}g= 72.esistence 存在
wDswK "T 6FNs4|(d 73.occurrence 发生
7^7Rk ,e{( r0 74.completeness 完整性
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@T 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
>Y=HP&A< g^ZsV:D 77.cutoff 截止
):OGhWq ngJi;9X8*t 78.accuracy 准确性
yQ5&S]Xk$$ Rp$t;=SMD 79.classification 分类
y`O !,kW 8 #fzL7 80.inspection 检查
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81.supervision of counting 监盘
>Pne@w!* 7Gb1[3 82.observation 观察
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/D@/AU1u to{/@^ D 83.confirmation 函证
,_;+H*H>" 'zCJK~x`x 84.computation 计算
q}gj.@Q" CA%p^ 4Q 85.analytical procedures 分析程序
ReE-I/n8f RU&,z3LEb 86.vouch 核对
;/+VHZP; w:xLg.Eq6 87.trace 追查
pwo5Ij,~q zy\p, 88.audit sampling 审计抽样
i(R&Q;{E^ #eSVFD5ZU 89.error 误差
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.BN~9w lg` Qi& 91.population 总体
c4QegN /N6sH!w 92.sampling risk 抽样风险
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]"bkB+I 93.non- sampling risk 非抽样风险
]-h$CJSY _=W ^#z 94.sampling unit 抽样单位
M`IiK+IoU Sh'>5z2 95.statistical sampling 统计抽样
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?D 96.tolerable error 可容忍误差
{TT@Mkz_QC '@enl]J 97.the risk of under reliance 信赖不足风险
8tq6.%\ Z#7T!/28 98.the risk of over reliance 信赖过度风险
xbJ@ z{ SN2X{Q|* 99.the risk of incorrect rejection 误拒风险
*zoAD|0N :&D>?{b0 100. the risk of incorrect acceptance 误受风险
Uw R,U#d 2>~{.4PI 101.working trial balance 试算平衡表
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=EU ;\(Wz5Ok&J 102.index and cross-referencing 索引和交叉索引
0CXh|AU jP'.a. ^o$ 103.cash receipt 现金收入
1Xy{&Ut\ :NB|r 104.cash disbursement 现金支出
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3cQ<0 105.bank statement 银行对账单
Mf0!-bu *o]Q<S>lH 106.bank reconciliation 银行存款余额调节表
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资产负债表日
x`N_tWZ GE4d=;5 108.net realizable value 可变现净值
(ov=D7>t0 d{_tOj$ 109.storeroom 仓库
nLK%5C 0{|ib ! 110.sale invoice 销售发票
V0hC[Ilr zt/p'khP3 111.price list 价目表
@ yJ/!9?^ RFF&-M] 112.positive confirmation request 积极式询证函
;{b 1' ow :}NI 113.negative confirmation request 消极式询证函
I"awvUP]a[ (WT0j 114.purchase requisition 请购单
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a> :UjHP}s 115.receiving report 验收报告
$<^4G 4-^LC<}k 116.gross margin 毛利
}\5^$[p P;jl!o$ 117.manufacturing overhead 制造费用
)W^Wqa8mG| 3UeG>5R 118.material requisition 领料单
R03V+t= 77/&M^0 119.inventory-taking 存货盘点
`5}XmSJ?5 q4_&C&7 120.bond certificate 债券
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U$&O 121.stock certificate 股票
dP0!?J Y @W3fKF9*R 122.audit report 审计报告
;6aTt2BQ #W<D~C[I _ 123.entity 被审计单位
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B 0xL,o< 124.addressee of the audit report 审计报告的收件人
S3nA}1R rtcY(5Q 125.unqualified opinion 无保留意见
.v[8ie N*JWd 126.qualified opinion 保留意见
Zab5"JR \~ O6S`, 127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
U+sAEN_e k GRz`fO 查看《
注会考试《审计》中的128个英文单词(一) 》
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