61.assessed level of material misstatement risk 重大错报风险的评估水平
T:^.; ZY -(vHy/Hz. 62.simall business 小规模企业
P,v7twc0M 7e_4sxg'(3 63.accounting system
会计系统
]U?nYppV SN6 QX!3 64.test of control 控制测试
OC! {8MR Gu;40)gm 65.walk-through test 穿行测试
qe]D4K8`Q3 /[R=-s ; 66.communication 沟通
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j5 /s?%ft#-9o 67.flow chart 流程图
u>XXKlW: `M@ESA(e 68.reperformance of internal control 重新执行
X3:1KDVsV #MC#K{Xd 69.audit evidence
审计证据
,Ag {-& %bcf% 7 70.substantive procedures 实质性程序
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<D 71.assertions 认定
Y3~Uz#`SU GT6; I7 72.esistence 存在
gS(3 m_ $tlBI:ay1 73.occurrence 发生
u`ir(JIj] NlYuT+ 74.completeness 完整性
yg\QtWWM Z$z-Hx@% 75.rights and obligations 权利和义务
p$,7qGST lMv6QL\>' 76.valuation and allocation 计价和分摊
g *5_m(H S|tD8A 77.cutoff 截止
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xQR/Xp!h 78.accuracy 准确性
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ca]DcV 79.classification 分类
w1Bkz\95 &r,vD, 80.inspection 检查
yY]x''K r^k+D<k[7 81.supervision of counting 监盘
@!;A^<{ka ("`"?G 82.observation 观察
5;`Ot2 N8]DzE0% 83.confirmation 函证
QL0q/S1* yLRe'5#m 84.computation 计算
FQek+[ox +9/K|SB{$ 85.analytical procedures 分析程序
.7.G}z1 m%9Yo%l~ 86.vouch 核对
XT/t\\Z`U EH".ki=e 87.trace 追查
Q g/Rw4[ O%%Q./oh 88.audit sampling 审计抽样
65Z}Hf O0}uY:B 89.error 误差
&D<6Go/)_* (-ELxshd 90.expected error 预期误差
y,?=,x}o# 8kK L= 91.population 总体
NG3?OAQTw kB+$Kt<]L 92.sampling risk 抽样风险
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yLu= -axKnfj 93.non- sampling risk 非抽样风险
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s<*+=aIfu 94.sampling unit 抽样单位
\LUW?@gLa "yymnIQ3u 95.statistical sampling 统计抽样
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~*N:$C 8B ,S_0! 96.tolerable error 可容忍误差
gpq ,rOIK qFVZhBC 97.the risk of under reliance 信赖不足风险
'qV lq5. <hzHrx'o{ 98.the risk of over reliance 信赖过度风险
IlF_g` M._h=wX{} 99.the risk of incorrect rejection 误拒风险
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OR7)?r ll}_EUF| 100. the risk of incorrect acceptance 误受风险
Ew4D';&; ,`U>BBBLv 101.working trial balance 试算平衡表
FM%WMyb[ J"#6m&R_q 102.index and cross-referencing 索引和交叉索引
<j,I@% &$ }6: 103.cash receipt 现金收入
y%|E z v1u~[c=|^ 104.cash disbursement 现金支出
>'n[B -qpvVLR, 105.bank statement 银行对账单
75>%!mhM ke@OG! M / 106.bank reconciliation 银行存款余额调节表
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资产负债表日
{pQ8/Af! 4~Q<LEly 108.net realizable value 可变现净值
/@Jg [na &pY$\ 109.storeroom 仓库
krGIE}5 Sj)?! 110.sale invoice 销售发票
ZYB5s~;eB" ,1~B7Zd 111.price list 价目表
;=2JbA+"G 1/bTwzR.g 112.positive confirmation request 积极式询证函
0rX%z$D+@ ;=0-B&+v 113.negative confirmation request 消极式询证函
QlVj#Jv;~ 3]iw3M 114.purchase requisition 请购单
E*R-Dno_F uih8ZmRt 115.receiving report 验收报告
C-_u`|jQ '"q+[zwv 116.gross margin 毛利
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117.manufacturing overhead 制造费用
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)XV2 ZHwl 9n#m 118.material requisition 领料单
'oGMr=gp<& XiV*d0
6{ 119.inventory-taking 存货盘点
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}e H [M:iV 120.bond certificate 债券
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}Hs} {OQ)Np! 121.stock certificate 股票
j!L7r'AV5 U e-AF# 122.audit report 审计报告
<`q-#-V@ o7gZc/?n 123.entity 被审计单位
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G@ 124.addressee of the audit report 审计报告的收件人
sw$JY}Q8x (w_b 125.unqualified opinion 无保留意见
aA%x9\Y l"&iSq!3= 126.qualified opinion 保留意见
8eCh5*_$ $v8T%'p+ 127.disclaimer of opinion 无法表示意见
@CPkP ~hP]<$v 128.adverse opinion 否定意见
6QHUBm2 Dir# [j 查看《
注会考试《审计》中的128个英文单词(一) 》
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