61.assessed level of material misstatement risk 重大错报风险的评估水平
L_!}R Xj:\B] v] 62.simall business 小规模企业
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xQrjE ~$7YEs) 63.accounting system
会计系统
ZKi?;ta= 8P2_/)| 64.test of control 控制测试
'2{60t_A KnK\X>: 65.walk-through test 穿行测试
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J 66.communication 沟通
*4l6+#W pz.fZV 67.flow chart 流程图
lW]&a"1$ msw=x0{n5 68.reperformance of internal control 重新执行
VxU{ZD~<Z" +V#dJ[,8;. 69.audit evidence
审计证据
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w4E 70.substantive procedures 实质性程序
ZPHatC jW}hLjlN 71.assertions 认定
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_~!c%_ 72.esistence 存在
\u 6/nvZ]N *bi;mQ 73.occurrence 发生
T`Xz*\}Zb YO;@Tj2)x 74.completeness 完整性
IN"6=2: rwAycW7 75.rights and obligations 权利和义务
:/;;|lGw "}uV=y 76.valuation and allocation 计价和分摊
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| 77.cutoff 截止
`V?NS,@$ M7neOQHq 78.accuracy 准确性
D]K?ntS[* OL623jQX 79.classification 分类
ul\FZT 4 z>spRl,dr 80.inspection 检查
Lx3`.F\mG _147d5 81.supervision of counting 监盘
_No<fz8 fc%C!^7 82.observation 观察
. 3xf!E* [ _&z+ 83.confirmation 函证
%v]-:5g'| :) T#.(mR 84.computation 计算
et`rPK~m vz)zl2F5sY 85.analytical procedures 分析程序
t;lK=m| 4TaHS!9 86.vouch 核对
8b+%:eJ tU>4?`)E 87.trace 追查
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x| 88.audit sampling 审计抽样
w-``kID vH]2t.\ 89.error 误差
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rn05 QQUZneIDp 90.expected error 预期误差
hj3wxH.} OF`:); 91.population 总体
V_T~5%9Fy F=$U.K~1? 92.sampling risk 抽样风险
>):>Pz%U #vT~D>zj 93.non- sampling risk 非抽样风险
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C0j`H( 94.sampling unit 抽样单位
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mB*;> 95.statistical sampling 统计抽样
X1%_a.=VF [3(lk_t 96.tolerable error 可容忍误差
'tq4-11xB P".rm0@R 97.the risk of under reliance 信赖不足风险
Oa7jLz'i E^V4O l< 98.the risk of over reliance 信赖过度风险
(APGz,^9# Y!_e,]GW 99.the risk of incorrect rejection 误拒风险
E)(Rhvij oo!JAv}~ 100. the risk of incorrect acceptance 误受风险
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W|~y@ ?,*KA Gg% 101.working trial balance 试算平衡表
r1|;V~a$~ 4NmLbM&C8 102.index and cross-referencing 索引和交叉索引
]Hrw$\Ky nnMRp7LQ- 103.cash receipt 现金收入
/@K1"/fqH stlkt>9 104.cash disbursement 现金支出
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105.bank statement 银行对账单
Bfr$&?j# o$,e#q)8 106.bank reconciliation 银行存款余额调节表
Uj>bWa` KoTQc0b! 107.balance sheet date
资产负债表日
}%k3 s;YuB#Z 108.net realizable value 可变现净值
Lz}mz-N 7cZ(g dQ/ 109.storeroom 仓库
8=j_~&* 0uf)6(f 110.sale invoice 销售发票
Wj31mV J, vEZT<Mt 111.price list 价目表
:%"$8o*0W c=~FXV! 112.positive confirmation request 积极式询证函
FFID<Lf/2 C2W&*W* 113.negative confirmation request 消极式询证函
hdx"/.s mdukl!_x 114.purchase requisition 请购单
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#IN) 115.receiving report 验收报告
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M=/+<c 116.gross margin 毛利
Y'2 |GJc2 CqbPUcK 117.manufacturing overhead 制造费用
~!TRR. ;Fm7!@u^0 118.material requisition 领料单
e'1}5Ky RJT=K{2x 119.inventory-taking 存货盘点
uOprA`3 $${9 %qPzb 120.bond certificate 债券
p>GxSE) ^jZ4tH3K 121.stock certificate 股票
&\/p5RX 84u%_4/ 122.audit report 审计报告
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D"q ^%k[YJtB=i 123.entity 被审计单位
G,JNUok UqaV9 124.addressee of the audit report 审计报告的收件人
SFx|9$hXm %oqC5O6 125.unqualified opinion 无保留意见
2/V9Or52 IJV1=/NJW 126.qualified opinion 保留意见
\t\ZyPxn $oU40HA)W] 127.disclaimer of opinion 无法表示意见
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YI nRlvW{p; 128.adverse opinion 否定意见
DZ~qk+,I e|jmOYWG 查看《
注会考试《审计》中的128个英文单词(一) 》
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