61.assessed level of material misstatement risk 重大错报风险的评估水平
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W< {SJsA)9:# 62.simall business 小规模企业
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lR2~G 63.accounting system
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KnJx{8@z 3htq[Ren 64.test of control 控制测试
G=|70pxU eRs&iK2y 65.walk-through test 穿行测试
?eV_ACpZ8 -(9O6)Rs$ 66.communication 沟通
ePEe?o4; lm$;:Roj* 67.flow chart 流程图
Q.A \U>AgV 1[ SA15h 68.reperformance of internal control 重新执行
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I 69.audit evidence
审计证据
cvfUyp;P w>[T&0-N 70.substantive procedures 实质性程序
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89Z#|#uM5 71.assertions 认定
q>-R3HB r+S;B[Vd 72.esistence 存在
`*aBRwvK~ ;1`!wG-DD 73.occurrence 发生
PNpu*#Z` J4>;[\%m 74.completeness 完整性
d)tiO2W s?c JV` 75.rights and obligations 权利和义务
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I`a; b+{r!D}~ 76.valuation and allocation 计价和分摊
N*_"8LIfi_ Pu;yEh 77.cutoff 截止
<bUXC@3W 8KMvAc 78.accuracy 准确性
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jEP^ 79.classification 分类
s8vKKvs`9 : @6mFTV 80.inspection 检查
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81.supervision of counting 监盘
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[ ){P^P!s$ 82.observation 观察
m#\[m<F 3vW4<:Lgy 83.confirmation 函证
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=6\LIbO d1]i,C~Y 85.analytical procedures 分析程序
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!B!eOY 86.vouch 核对
vHcqEV|P/n 8(lR!!=q 87.trace 追查
1e}8LH7 {C")#m-0 88.audit sampling 审计抽样
z9DcnAs %tm p 89.error 误差
66\jV6eH7L +,5-qm)Gh> 90.expected error 预期误差
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91.population 总体
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V.=lGhi _<*Hv*Zm 93.non- sampling risk 非抽样风险
P@0Y./Ds y1pu R7 94.sampling unit 抽样单位
QyGnDomQ E[g*O5 95.statistical sampling 统计抽样
FTf<c0 PsnGXcj 96.tolerable error 可容忍误差
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3r ;Ii1B{W 97.the risk of under reliance 信赖不足风险
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X vmX"+sHz$] 98.the risk of over reliance 信赖过度风险
I#rubAl ",Cr,;] 99.the risk of incorrect rejection 误拒风险
F0lOlS l"+Jc1\ X 100. the risk of incorrect acceptance 误受风险
\6!W05[ Q R 94^4I 101.working trial balance 试算平衡表
>m6&bfy\q *rh,"Zo 102.index and cross-referencing 索引和交叉索引
p/GVTf 6'-As=iw 103.cash receipt 现金收入
+-$Ko fnM =O$M_1lp 104.cash disbursement 现金支出
)>a B $E!J:Y= 105.bank statement 银行对账单
O XP\R s1j{x&OSq 106.bank reconciliation 银行存款余额调节表
.qv'6G `3_lI~=eH 107.balance sheet date
资产负债表日
jp2Q9Z B&?sF" Y 108.net realizable value 可变现净值
(eWPis[ Af(WV>' 109.storeroom 仓库
>QkP7Kb 98XVa\|tl 110.sale invoice 销售发票
Vu8,(A7D%O X[yNFW}S2W 111.price list 价目表
vX|UgK?2^ ~@W*r5/ 112.positive confirmation request 积极式询证函
Zyf P;& S.*~C0" 113.negative confirmation request 消极式询证函
G&f8n x.mrCJn) 114.purchase requisition 请购单
RP4Ku9hk d^E [|w; 115.receiving report 验收报告
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X{XdJD dtt ~ Bd 116.gross margin 毛利
%3r:s`{ zCaT tb|@ 117.manufacturing overhead 制造费用
<@v]H@E 07v!Zj 118.material requisition 领料单
KvFMs\o6p }2 8= 119.inventory-taking 存货盘点
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121.stock certificate 股票
AnBJ(h l! bv^ 122.audit report 审计报告
yY).mxRN t<iEj"5 123.entity 被审计单位
tz NlJ~E B=f,QU 124.addressee of the audit report 审计报告的收件人
/# NYi,<{X nAJdr*`a,5 125.unqualified opinion 无保留意见
w*9br SK 1 T<+d5[C 126.qualified opinion 保留意见
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LfP 127.disclaimer of opinion 无法表示意见
>R,'5:Rw Y$K!7Kq 128.adverse opinion 否定意见
G"5D< ] YIhm$A"z0" 查看《
注会考试《审计》中的128个英文单词(一) 》
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