61.assessed level of material misstatement risk 重大错报风险的评估水平
t'eqk#rq ,=:K&5mCv 62.simall business 小规模企业
"|SMRc };/QK* 63.accounting system
会计系统
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VV@ =3e7n2N) 64.test of control 控制测试
-@W9+Zf5 rFRcK>X\L 65.walk-through test 穿行测试
M!UTqf7XL {"y/;x/ 66.communication 沟通
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,s Mt[yY|Ec| 67.flow chart 流程图
/{i~CGc;" oL<#9)+2* 68.reperformance of internal control 重新执行
@I_cwUO ZZw`8 E 69.audit evidence
审计证据
4T@:_G2b u6qK4*eAD 70.substantive procedures 实质性程序
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.1.@ 4CNrIF@ 71.assertions 认定
LW %AZkAx YG "Ta|@5 72.esistence 存在
$~/2!T_ NB-dlv1 73.occurrence 发生
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LK^|JE u 74.completeness 完整性
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*LT~:Gs# 75.rights and obligations 权利和义务
$^Fl*:6 _Cmmx`ln 76.valuation and allocation 计价和分摊
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6 LD$5KaOW 77.cutoff 截止
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tv70d' K`4rUEf}V" 78.accuracy 准确性
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79.classification 分类
{!"UBALxc 44]s`QyG 80.inspection 检查
L.Y3/H_ `+7F H 81.supervision of counting 监盘
a:kAo0@":j [GwAm>k 82.observation 观察
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MqyjTY::Xg ke4E1T-1n 84.computation 计算
o2/:e 6x+ujUBkK 85.analytical procedures 分析程序
{15j'Qwm pwFp<O" 86.vouch 核对
>p_W(u@ z$ dbp\tWaW 87.trace 追查
-'rdN i =%Y1] F 88.audit sampling 审计抽样
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W5*ldXXk =|t-0'RsN 90.expected error 预期误差
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-<W?it?D 91.population 总体
JGs:RD' ^Hd[+vAvR 92.sampling risk 抽样风险
LGP"S5V @HT\Y%E 93.non- sampling risk 非抽样风险
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^NX`<& 94.sampling unit 抽样单位
r`H}f#.KR 222 Y?3>@D 95.statistical sampling 统计抽样
GkGiQf4hh I!x.bp~V! 96.tolerable error 可容忍误差
x/|W;8g4 tKbxC>w 97.the risk of under reliance 信赖不足风险
i8iT}^ {)YbksrJ{ 98.the risk of over reliance 信赖过度风险
J_Lmy7~xbD Gh;\"Qx 99.the risk of incorrect rejection 误拒风险
g4K+AK u]^s2v 100. the risk of incorrect acceptance 误受风险
0PzSp ] lqDCK&g$E# 101.working trial balance 试算平衡表
1w,_D.1' TdhfX {nk 102.index and cross-referencing 索引和交叉索引
S%SYvA 3efOgP=L 103.cash receipt 现金收入
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104.cash disbursement 现金支出
M/3;-g L.n@;* 105.bank statement 银行对账单
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: Y}~sTuWU 106.bank reconciliation 银行存款余额调节表
bnxp[Qk|5 m=l>8 107.balance sheet date
资产负债表日
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X_WSwm 108.net realizable value 可变现净值
) CGQ} .N(R~_ 109.storeroom 仓库
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+{o 110.sale invoice 销售发票
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5TDd 111.price list 价目表
Dri6\/0 :;$MUOps 112.positive confirmation request 积极式询证函
B'Yx/c&n &RR;'wLoQT 113.negative confirmation request 消极式询证函
FFT)m^4p. cVi_#9u" 114.purchase requisition 请购单
fu7x,b0p YPK@BmAdE 115.receiving report 验收报告
0h-NT\m ,Ag {-& 116.gross margin 毛利
9z,sn#-t oj 8r* 117.manufacturing overhead 制造费用
" ityx? Y3~Uz#`SU 118.material requisition 领料单
GT6; I7 g=:o 'W$@ 119.inventory-taking 存货盘点
SSe;&Jk2d V&zeC/xSq 120.bond certificate 债券
8mX!mYO3c rO87V!Cj 121.stock certificate 股票
=dXHQU&Q [* xdILj 122.audit report 审计报告
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g[cnaS|? Z%~}*F}7X 124.addressee of the audit report 审计报告的收件人
`zoHgn7B9q !t% 1G. 125.unqualified opinion 无保留意见
^-%'ItVO Df"PNUwA" 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
{$S"Sj %!` %21 128.adverse opinion 否定意见
f2.=1)u. f]*;O+8$LN 查看《
注会考试《审计》中的128个英文单词(一) 》
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