61.assessed level of material misstatement risk 重大错报风险的评估水平
0E{$u fXO"Mr1 62.simall business 小规模企业
X8F _Mb* Fj-mo>" 63.accounting system
会计系统
%I[(`nb '^n2]< 64.test of control 控制测试
s+^YGB m?bb/o'B 65.walk-through test 穿行测试
j[9xF<I miEfxim 66.communication 沟通
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67.flow chart 流程图
`dMl5b USJ4qv+- 68.reperformance of internal control 重新执行
{WT"\Xj>B? U*1rA/"n 69.audit evidence
审计证据
QV7K~qi }yC ve 70.substantive procedures 实质性程序
.}%$l.#a j=M_> 71.assertions 认定
%TvunV7NQS SO3WOR`3 72.esistence 存在
vNHMe{,u 9kWyO:a_( 73.occurrence 发生
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KBLM2D 9^)ochY3 74.completeness 完整性
WUMx:a0! |s[m;Qm[ku 75.rights and obligations 权利和义务
tihb38gE \^w=T* 76.valuation and allocation 计价和分摊
!nC Z, q$0^U{j/ 77.cutoff 截止
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`B*rCOa L*11hyyk 79.classification 分类
k-Le)8+b }ZlJ 80.inspection 检查
45W:b/n\ rmk'{" 81.supervision of counting 监盘
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q?xwl!N 82.observation 观察
UdT~h I^ppEgYSY 83.confirmation 函证
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sFP 84.computation 计算
4cTJ$" v KSc&6UVz^ 85.analytical procedures 分析程序
to(OVg7_ ;XZ5r|V} 86.vouch 核对
'h([Y8p{ Wi'BX#xCB 87.trace 追查
M\DUx5dJ, >rB7ms/@E 88.audit sampling 审计抽样
WB"$NYB '[{M"S 89.error 误差
6oL-Atf x{&0:|bCs6 90.expected error 预期误差
/px*v<Aw1 sO~N2 91.population 总体
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92.sampling risk 抽样风险
0@.$(Aqo( kZWc(LwA 93.non- sampling risk 非抽样风险
>OBuHqC f)vD2_E 94.sampling unit 抽样单位
cs8bRXjHa -!I.:97 N 95.statistical sampling 统计抽样
#Jq@p_T" +d2+w1o^V 96.tolerable error 可容忍误差
6Bo~7gnc Fx/9T2%= 97.the risk of under reliance 信赖不足风险
]j}zN2[A O_FT@bo\ 98.the risk of over reliance 信赖过度风险
|&o1i~Y @|j`I1r.A 99.the risk of incorrect rejection 误拒风险
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n5;fp C;OU2,c,T 101.working trial balance 试算平衡表
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i('z~ 102.index and cross-referencing 索引和交叉索引
~bWqoJ;Q =9LC"eI&| 103.cash receipt 现金收入
qWy{{A+ k&n7_[]n 104.cash disbursement 现金支出
[f:>tRdH *$1*\oCtz 105.bank statement 银行对账单
VVYQIR]!yk s^AQJ{X 106.bank reconciliation 银行存款余额调节表
[t: =%&B ~g;(`g 107.balance sheet date
资产负债表日
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) Z0 a^)7&|$ E 109.storeroom 仓库
Yc"G="XP; X:j&+d2g0/ 110.sale invoice 销售发票
YEXJh!X oYup*@t 111.price list 价目表
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dWg$yH &pZ]F=.r+ 113.negative confirmation request 消极式询证函
!:c7I@ j0kEi+!TVq 114.purchase requisition 请购单
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5\S)8j `8 {>5z~OV 116.gross margin 毛利
"3Ag+>tuRW wAVO%8u 117.manufacturing overhead 制造费用
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`$#`2 s%H5Qa+Uh 118.material requisition 领料单
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1k-^LdDj 3-hu'xSU 120.bond certificate 债券
v )%EG @H]g_yw [: 121.stock certificate 股票
0 -=onX Lyt6DvAp" 122.audit report 审计报告
!r.X. C gG*O&gQY 123.entity 被审计单位
]m=* =LLC O)\xElu 124.addressee of the audit report 审计报告的收件人
e&<#8;2X F2z^7n.S 125.unqualified opinion 无保留意见
QI0ARdS 3543[W#a 126.qualified opinion 保留意见
nDMNaMYb U%t:]6d&} 127.disclaimer of opinion 无法表示意见
96}/;e]@ P]yER9' 128.adverse opinion 否定意见
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x\9U 查看《
注会考试《审计》中的128个英文单词(一) 》
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