61.assessed level of material misstatement risk 重大错报风险的评估水平
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M 62.simall business 小规模企业
|GnTRahV. SQ>i:D; 63.accounting system
会计系统
_HUbE / P'Rw/co 64.test of control 控制测试
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`3[ '}_r/l]K 65.walk-through test 穿行测试
B'}?cG] O]u'7nO{{ 66.communication 沟通
h+[6i{ OjUPvR2 0 67.flow chart 流程图
[%.v;+L jn2=)KBa_ 68.reperformance of internal control 重新执行
D`LBv,n P"vrYom 69.audit evidence
审计证据
n[ B~C W" 5nS =d% 70.substantive procedures 实质性程序
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uRJ 71.assertions 认定
|H5.2P&9-5 1)(>'pY 72.esistence 存在
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kTvM,< 'h*jL@%TT 74.completeness 完整性
USBQEt YQ+hQ:4- 75.rights and obligations 权利和义务
(GSP3KKo*G zK<af 76.valuation and allocation 计价和分摊
x)::^'74 W$c@C02< 77.cutoff 截止
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9 5f-b>=02 78.accuracy 准确性
[oLV,O|s|j MYAt4cHc2 79.classification 分类
S0,\{j 4yl{:!la 80.inspection 检查
h|qJ{tUWc$ YT\@fgBt 81.supervision of counting 监盘
{D+mr[ % rJ!cma 82.observation 观察
P\jGySj 1 R5pf 83.confirmation 函证
qA)OkR'm 2c9?,Le/; 84.computation 计算
7zM:z, ks4`h>i 85.analytical procedures 分析程序
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Mcli! 86.vouch 核对
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@O $83B10OQ&L 87.trace 追查
EApKN@<" U.7fMc# 88.audit sampling 审计抽样
*DL7p8 D|;O9iks# 89.error 误差
2{OR#v~ ~^mUu`@r 90.expected error 预期误差
l:85 _E J+6zV m 91.population 总体
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%By Pwu:f 92.sampling risk 抽样风险
xA] L0h] "/W[gP[y% 93.non- sampling risk 非抽样风险
oo5=5s6 3} TktH28tK 94.sampling unit 抽样单位
*r7vDc fr@F7s5} 95.statistical sampling 统计抽样
]R__$fl`8 {Cx5m 96.tolerable error 可容忍误差
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)#=J<OpG 97.the risk of under reliance 信赖不足风险
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~6a 98.the risk of over reliance 信赖过度风险
W'lqNOX[v "W|A^@r} 99.the risk of incorrect rejection 误拒风险
\CbJU bF'rK'', 100. the risk of incorrect acceptance 误受风险
T<AT&4 ZO0 Ee1/ 101.working trial balance 试算平衡表
$XBK_ 5 ._mep\#.: 102.index and cross-referencing 索引和交叉索引
C*7/iRe L4#pMc 103.cash receipt 现金收入
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).k DY?s vvoxK 0 105.bank statement 银行对账单
vF$i"^;tJ; VtreOJ+ 106.bank reconciliation 银行存款余额调节表
xmW~R*^ $pGT1oF[E 107.balance sheet date
资产负债表日
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108.net realizable value 可变现净值
d0cL9&~qW { _rfhz 109.storeroom 仓库
=YO ]m< M `xiC 110.sale invoice 销售发票
eL!41_QI bF)G+IH 111.price list 价目表
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l 112.positive confirmation request 积极式询证函
*7BfK(9T \bA Yic 113.negative confirmation request 消极式询证函
`?Rq44= vqf$(" 114.purchase requisition 请购单
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r2Zy 115.receiving report 验收报告
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vW63j't_ rr<E#w 117.manufacturing overhead 制造费用
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_XR] C*9X;+S0J 119.inventory-taking 存货盘点
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+2tQFV; 121.stock certificate 股票
EeIDlm0o 6|TSH$w_ 122.audit report 审计报告
!_S>ER D$>_W ,*V 123.entity 被审计单位
5pO|^Gj1 }`"`VLh 124.addressee of the audit report 审计报告的收件人
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'z1Yl 125.unqualified opinion 无保留意见
8;PkuJR_] n,la<N] 126.qualified opinion 保留意见
4<s.|W` n|`3d~9$& 127.disclaimer of opinion 无法表示意见
g 7oY 1; Onmmcem 128.adverse opinion 否定意见
4s\spvJ |WS)KR ! 查看《
注会考试《审计》中的128个英文单词(一) 》
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