61.assessed level of material misstatement risk 重大错报风险的评估水平
T0K*!j}O zc!q a"4yM 62.simall business 小规模企业
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y_2" 63.accounting system
会计系统
0]l9x} .<-~k@ P 64.test of control 控制测试
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AAi x {D4N=#tl 65.walk-through test 穿行测试
N~9zQ e)]DFP[n 66.communication 沟通
opqf)C S?#'Y*h 67.flow chart 流程图
ou[Wz{ RzqU`<// 68.reperformance of internal control 重新执行
]0;,M z2OXCZ*/ 69.audit evidence
审计证据
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ex)U'.^ 70.substantive procedures 实质性程序
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?} Hu$JCB-% 71.assertions 认定
zWf(zxGAz *5R91@xt 72.esistence 存在
"IJcKoB I9kBe}g3 73.occurrence 发生
PF:E{_~ qnf\K} 74.completeness 完整性
dx"9jFn [I%'\CI; 75.rights and obligations 权利和义务
?/24-n *jo1? 76.valuation and allocation 计价和分摊
anFl:= +!<{80w 77.cutoff 截止
jQ5FvuNOy fDZnC Fa 78.accuracy 准确性
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Da?$* FSS~E [(DL 79.classification 分类
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hN'OJ 80.inspection 检查
3vF-SgCV ??XtN.]7 81.supervision of counting 监盘
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)V: 82.observation 观察
mW @Z1Plxs [`=:uUf3 83.confirmation 函证
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BfGd%j LrnE6U9 85.analytical procedures 分析程序
`;#I_R_K StM)lVeF 86.vouch 核对
(JeRJ4 7'TXR[ 87.trace 追查
+ZeK,Y+Xy `pYL/[5 88.audit sampling 审计抽样
%{^kmlO &^@IAjxn 89.error 误差
N;XJMk_ H u3_AZ2-; 90.expected error 预期误差
KS(Ms*k;' O<6!?1|KP 91.population 总体
z;[Z'_B R,[+9U|4V 92.sampling risk 抽样风险
iVb#X# *(]@T@yN 93.non- sampling risk 非抽样风险
}J\KnaKo bL18G(5 94.sampling unit 抽样单位
ut;KphvSH dG'5: ,n/ 95.statistical sampling 统计抽样
^W<uc :L7 h*?/[XY 96.tolerable error 可容忍误差
sK`pV8&xq *saO~.-;4 97.the risk of under reliance 信赖不足风险
Se&%Dr3Nv %#b+ =J 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
cy4V*zwp vxx7aPjC 100. the risk of incorrect acceptance 误受风险
zj9aaZ} ~yuj;9m3 101.working trial balance 试算平衡表
'8bT9 &fWYQ'\> 102.index and cross-referencing 索引和交叉索引
vt-53fa| |&a[@(N:zf 103.cash receipt 现金收入
h; sdm/ L[9]Ez$2+ 104.cash disbursement 现金支出
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IEJp!P,E 105.bank statement 银行对账单
$2\k| @)s ce P1mO 106.bank reconciliation 银行存款余额调节表
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资产负债表日
.]W A/} bAqaf#}e 108.net realizable value 可变现净值
SvR? nN| '^Ce9r} 109.storeroom 仓库
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1C) $I-i=:}g 110.sale invoice 销售发票
d>qxaX; ="*8ja-K 111.price list 价目表
,ZLg= `[5QouPV 112.positive confirmation request 积极式询证函
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-hH#5 113.negative confirmation request 消极式询证函
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|iY<7@ 114.purchase requisition 请购单
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c{0O7 115.receiving report 验收报告
)gR !G]Y &% \`Lwh 116.gross margin 毛利
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Z}/3 dp R_2JP C 117.manufacturing overhead 制造费用
8+<vumnw @n##.th 118.material requisition 领料单
=pP0dvn z2QZ;ZjvRS 119.inventory-taking 存货盘点
*OQr:e<} 8Dq;QH} 120.bond certificate 债券
Jh'\ nDz@e 4F+n`{~ 121.stock certificate 股票
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75V?K 122.audit report 审计报告
S:En9E ~D)!zQkD 123.entity 被审计单位
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3#% 1wa zJj=v 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
JL4\% kMHupROj 126.qualified opinion 保留意见
w8Mi:;6 8@|rB3J 127.disclaimer of opinion 无法表示意见
U8z$=Wo lnFOD+y9 128.adverse opinion 否定意见
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P5 查看《
注会考试《审计》中的128个英文单词(一) 》
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