61.assessed level of material misstatement risk 重大错报风险的评估水平
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Tr 62.simall business 小规模企业
q%$p56\?3 Pz:,de~5Qm 63.accounting system
会计系统
vZ srlHb );t+~YPS 64.test of control 控制测试
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xM/S 65.walk-through test 穿行测试
[v*q%Mi_ qsbo"29 66.communication 沟通
##xvuLy-6 <Y1Plc 67.flow chart 流程图
['pO=ho (6a<{ 68.reperformance of internal control 重新执行
A]i!131{w| V!^0E.?a 69.audit evidence
审计证据
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oS9Od8 70.substantive procedures 实质性程序
"Z,T%] )mBYW}} T 71.assertions 认定
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XRuK 72.esistence 存在
eXK3W2XF Xz)F-C27h 73.occurrence 发生
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74.completeness 完整性
{GnZ@Q:F 6<fG;: 75.rights and obligations 权利和义务
lA/-fUA ~ *"iLf@, 76.valuation and allocation 计价和分摊
WR"1d\m: ?H@<8Ra=3 77.cutoff 截止
j_<!y(W `t)9u^[<( 78.accuracy 准确性
G&1bhi52 )&>W/56/ 79.classification 分类
N AY3.e },JJ!3 80.inspection 检查
0\ (:y^X (y.N-I, 81.supervision of counting 监盘
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ibZT1-k 82.observation 观察
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ka_Fo 83.confirmation 函证
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[ 84.computation 计算
>|kD(}Axf u|Mx} 85.analytical procedures 分析程序
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I!UQdW y<Xu65 86.vouch 核对
`=#jWZ.8m t4v'X}7q] 87.trace 追查
VlA]A,P}i JOt(r}gU 88.audit sampling 审计抽样
6V JudNA XJ3sqcS 89.error 误差
`{Q'iydU =%IyR 90.expected error 预期误差
8^j~uH ]gcOMC 91.population 总体
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pxh_ C,l,fT 92.sampling risk 抽样风险
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=NC??e { (iir,Ks2C 94.sampling unit 抽样单位
([<HFc` ;]=w6'dP! 95.statistical sampling 统计抽样
@g5y_G{SP ;; +AdN5 96.tolerable error 可容忍误差
.06D_L"M ,jis@]: 97.the risk of under reliance 信赖不足风险
c5WMN.z ~i%=1&K&` 98.the risk of over reliance 信赖过度风险
6 V0Ayxg7 fuUtM_11 99.the risk of incorrect rejection 误拒风险
-9= DDoO \uPzj_kU6 100. the risk of incorrect acceptance 误受风险
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M 5qQMGN$K 102.index and cross-referencing 索引和交叉索引
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['o 2Wluc37 103.cash receipt 现金收入
YWH>tt9 H"AL@= 104.cash disbursement 现金支出
;HXk'xN ?}s;,_GH 105.bank statement 银行对账单
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b(2\i ~KS@Ulrox 106.bank reconciliation 银行存款余额调节表
2n@`Og_0 iVZ}+Ct<" 107.balance sheet date
资产负债表日
r4*H96l +X^GS^mz 108.net realizable value 可变现净值
a#r{FoU{M8 aH_c84DS 109.storeroom 仓库
x0Loid\f iG6]Pr|;e 110.sale invoice 销售发票
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ov&[ `~u=[}w 111.price list 价目表
}bS1M (y>N\xS9 112.positive confirmation request 积极式询证函
ekyCZ8iai 08nh y[ 113.negative confirmation request 消极式询证函
VR>!Ch X13+n2^8] 114.purchase requisition 请购单
X#$ oV# ?(=|!`IoO 115.receiving report 验收报告
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wCLniCt 116.gross margin 毛利
K.}jOm (rBsh6@) 117.manufacturing overhead 制造费用
;`7~Q 1 gjaTPwY 118.material requisition 领料单
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_+:Mf /=6_2t#vA 120.bond certificate 债券
_j, Tc*T *P*~CHx> 121.stock certificate 股票
2T2<I/")O 3?FY?Q[ 122.audit report 审计报告
/r~2KZE %;QK5L 123.entity 被审计单位
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Z Q;3`T7 125.unqualified opinion 无保留意见
^\gb|LEnK h8UhrD<: 126.qualified opinion 保留意见
Ro2V-6/ +j<WP 127.disclaimer of opinion 无法表示意见
G)<B7-72; S,:!H@~B 128.adverse opinion 否定意见
wd*B3 (}X5*BB& 查看《
注会考试《审计》中的128个英文单词(一) 》
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