61.assessed level of material misstatement risk 重大错报风险的评估水平
Z\y@rp\l $CVbc% 62.simall business 小规模企业
g9;}?h s!2pOH!u 63.accounting system
会计系统
eRa1eRgP &k?Mt#J 64.test of control 控制测试
iCIu]6 S0~F$mP' 65.walk-through test 穿行测试
e}e\*BL tsZrn 66.communication 沟通
SA|f1R2uS fO.gfHI 67.flow chart 流程图
$N=A, S .Tdl'y:.. 68.reperformance of internal control 重新执行
Oav^BhUO *"Ipu"G5? 69.audit evidence
审计证据
S3Tww]q c)M_&?J!5 70.substantive procedures 实质性程序
Tc`LY/%Od oM$EQd`7 71.assertions 认定
uM0z%z5b 928szUo: 72.esistence 存在
EpCUL@+ d7u"Z5t 73.occurrence 发生
mD)_quz.sk $_l@k= 74.completeness 完整性
1HBch]J ?(!$vqS`f( 75.rights and obligations 权利和义务
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Csn: 76.valuation and allocation 计价和分摊
N.u)Mbe Xt /muV 77.cutoff 截止
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Bh\w 79.classification 分类
2HMlh.R(C jpaY:fcF 80.inspection 检查
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p: 81.supervision of counting 监盘
rsvZi1N4w$ /H,!7!6>? 82.observation 观察
I, .`w/I+ >\$qF 83.confirmation 函证
r 06}@ 7 aIZ@5w"7 84.computation 计算
v/Z}|dT" ^C@uP9g 85.analytical procedures 分析程序
*KFsO1j 2[Q*?N 86.vouch 核对
uyxU>yHV<g 'e\m6~u\hm 87.trace 追查
rGRxofi. lbgnO s, 88.audit sampling 审计抽样
M:nXn7)+ 7^Jszd:c08 89.error 误差
?Gj$$IAe ]{nFB3vtB 90.expected error 预期误差
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Y 91.population 总体
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' =2)5_/9au 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
5}~*,_J2Z T2}I,{U 94.sampling unit 抽样单位
_ts0@Z_: 7|T5N[3?l, 95.statistical sampling 统计抽样
C%"h1zWE: n@5pS3qZ 96.tolerable error 可容忍误差
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C~ 0d:t$2~C 97.the risk of under reliance 信赖不足风险
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6cH 98.the risk of over reliance 信赖过度风险
()(@Qcc l`gRw4/$ 99.the risk of incorrect rejection 误拒风险
X`:(-3T jY:(Tv3~ 100. the risk of incorrect acceptance 误受风险
c$?qN&X_K g;\zD_":l 101.working trial balance 试算平衡表
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Tc&b 102.index and cross-referencing 索引和交叉索引
A86#7 0[T!}F^%e 103.cash receipt 现金收入
}%y_LcL f&ZxG,]Hi 104.cash disbursement 现金支出
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AT+|}B! /zuU 106.bank reconciliation 银行存款余额调节表
gUL`)t\} * rd0BvQ9TK 107.balance sheet date
资产负债表日
Q2^}NQO= 1b;Aru~l 108.net realizable value 可变现净值
68Wm=j.m Rr4r[g# 109.storeroom 仓库
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"5 110.sale invoice 销售发票
%9-).k 8_Y{7;<ey 111.price list 价目表
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q+ 112.positive confirmation request 积极式询证函
mmTc.xh Puily9# 113.negative confirmation request 消极式询证函
[ #A!B#` Nh]eZ3O 114.purchase requisition 请购单
*J8j_-i,R }/(fe`7: 115.receiving report 验收报告
bW3e*O$V 0}PW?t76 116.gross margin 毛利
l0tMdsz x~j% 117.manufacturing overhead 制造费用
@ L% 3} 9j:?s;B 118.material requisition 领料单
8Th|' <|hvH 119.inventory-taking 存货盘点
eO(VSjo'` UG&/0{j5XV 120.bond certificate 债券
#2_phm' ' "~|L>F%G 121.stock certificate 股票
+S^Uw'L$=T T"in 122.audit report 审计报告
e]uk}#4 2B=yT8 123.entity 被审计单位
%Ni)^ 46Nl];g1` 124.addressee of the audit report 审计报告的收件人
7AV !v` < I8hy$+6 125.unqualified opinion 无保留意见
f@[q# }6 Z7K;~* 126.qualified opinion 保留意见
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VH }4#%0x`w 127.disclaimer of opinion 无法表示意见
asj^K|.z P9G c)$6{p 128.adverse opinion 否定意见
d01bt$8> $khWu>b 查看《
注会考试《审计》中的128个英文单词(一) 》
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