61.assessed level of material misstatement risk 重大错报风险的评估水平
!}y1CA rK1-Mu 62.simall business 小规模企业
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q-nER< 63.accounting system
会计系统
o#>a 5 B8T\s)fxnX 64.test of control 控制测试
XphE loL L@RIZu>ZW+ 65.walk-through test 穿行测试
m@jge)O&D whye)w 66.communication 沟通
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67.flow chart 流程图
-/ +#5.`1 w(U:U-MNe 68.reperformance of internal control 重新执行
PU1,DU gbDX7r- 69.audit evidence
审计证据
)I`if(fG X32C}4-B 70.substantive procedures 实质性程序
~`qEWvPn 1l5JP|x 71.assertions 认定
VfSj E.| 1!1!PA9u 72.esistence 存在
]kD"&&HV /7D<'MF 73.occurrence 发生
Ooc\1lX d(-EcY>? 74.completeness 完整性
m^V5*JIh :ofBzTNwZ 75.rights and obligations 权利和义务
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*27*>W1 76.valuation and allocation 计价和分摊
o.m:3!RW &xXEnV 77.cutoff 截止
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, =2Cj,[$ 78.accuracy 准确性
u5B:^.:p k7@t{Cu0D& 79.classification 分类
jZteooJG| (UL4+ta 80.inspection 检查
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XJ1=m u JY)4T 82.observation 观察
%eg+F c9wfsapJ 83.confirmation 函证
.ubE2X[ ][ T/pqSmVpM 84.computation 计算
k^\pU\J i#/]KsSp 85.analytical procedures 分析程序
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:e<7d8E5n{ 86.vouch 核对
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ea'&xs#GK 87.trace 追查
JH8}Ru%Z ]QVNn?PA8 88.audit sampling 审计抽样
3djC;*,9, 424(3-/v; 89.error 误差
*.#oxcll b2,!g }I 90.expected error 预期误差
gw36Ec<M \$sjrqKnu 91.population 总体
rG}\Zjn{ Hnk:K9u.B: 92.sampling risk 抽样风险
zCv"]% !-<p,z 93.non- sampling risk 非抽样风险
^r6!l. En{`@JsM 94.sampling unit 抽样单位
5Xn.CBd] !|ak^GE:(% 95.statistical sampling 统计抽样
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+;4p V#REjsf,t- 96.tolerable error 可容忍误差
9h&R]yz; YNwp/Y 97.the risk of under reliance 信赖不足风险
ryB}b1`D b~=0[Rv 98.the risk of over reliance 信赖过度风险
u .f= te VTy9_~q 99.the risk of incorrect rejection 误拒风险
^9Qy/Er' [AMAa]^ 100. the risk of incorrect acceptance 误受风险
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~5FW[_ LUB${0BrA 102.index and cross-referencing 索引和交叉索引
,XDRO./+T CI353-` 103.cash receipt 现金收入
*(C(tPhC L:XC 104.cash disbursement 现金支出
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sL?Y @)o^uU T 105.bank statement 银行对账单
'5&s=M_ OC-gA}FZ-} 106.bank reconciliation 银行存款余额调节表
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}Ad_#q {|I;YDA 107.balance sheet date
资产负债表日
q`-;AG|xF !*RqCS, 108.net realizable value 可变现净值
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|E%# lOtDqb& 110.sale invoice 销售发票
|{CfWSB7~@ 89r DyRJ; 111.price list 价目表
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M (sh)TBb5 112.positive confirmation request 积极式询证函
w!fE;H8w6 ZYC<Wb)I 113.negative confirmation request 消极式询证函
RzWXKBI\E] Na:w]r:y 114.purchase requisition 请购单
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cRs 115.receiving report 验收报告
#Y$hNQQ$F iof-7{+3_ 116.gross margin 毛利
B)0i:"q hEp(A8g)bQ 117.manufacturing overhead 制造费用
=3L;Z[^9 ax (c# 118.material requisition 领料单
ZpnxecJUJ Y'8?.a]' 119.inventory-taking 存货盘点
8P|D13- Q 3f,hw5R 120.bond certificate 债券
\--8lH -K ZjF 4v 121.stock certificate 股票
0N$v"uX@ 9Gnc9_]I;W 122.audit report 审计报告
zzX_q(:S PpAu!2lt9 123.entity 被审计单位
,%M$0poKM 4rLL[?? 124.addressee of the audit report 审计报告的收件人
v_DedVhe (jAg_$6 125.unqualified opinion 无保留意见
MB]<Dyj, NA ~Vg8 126.qualified opinion 保留意见
g\&g N ]GW]dM 127.disclaimer of opinion 无法表示意见
/w}u3|L$ _sTROd)Vh 128.adverse opinion 否定意见
bcE._9@@ sM `DL 查看《
注会考试《审计》中的128个英文单词(一) 》
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