61.assessed level of material misstatement risk 重大错报风险的评估水平
zVe,HKF/ {M=B5- 62.simall business 小规模企业
$7xfLS8Vo TNeL%s?B3 63.accounting system
会计系统
4T"L#o1 Y#-c<o}f 64.test of control 控制测试
vl}}h%BC `WxGU 65.walk-through test 穿行测试
tj8o6N# F.(e}EMyNh 66.communication 沟通
J8@+)hn Dp#27Yzc 67.flow chart 流程图
%iYro8g!, )' ,dP)b 68.reperformance of internal control 重新执行
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审计证据
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$-7 [AD%8H 70.substantive procedures 实质性程序
'Cz]p~oF e$Y7V 71.assertions 认定
?vF8 y;Jh x2l}$(7 72.esistence 存在
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pU>^ ,O^kZ}b 73.occurrence 发生
-sle7 k !^1oH** 74.completeness 完整性
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;8kKR &?y|Pn 75.rights and obligations 权利和义务
=M4wP3V/ Zw/??Tq b 76.valuation and allocation 计价和分摊
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77.cutoff 截止
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\E sv "GX<+ 78.accuracy 准确性
*l0i}"T^_ )^)|b5, 79.classification 分类
Spo[JQ%6 ~+RrL,t# 80.inspection 检查
(\%+id|/q@ %F;uW[4r 81.supervision of counting 监盘
eD^(*a>( '=(yh{W 82.observation 观察
9~iDL|0'~ C8:y+pH_U; 83.confirmation 函证
:4"b(L Nk F2'Z{$+ 84.computation 计算
;D[I/U ^*~4[?]S 85.analytical procedures 分析程序
dGR #l) 1gYvp9Ma 86.vouch 核对
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] $-:^ RT9%E/m 87.trace 追查
x_4{MD^% J+hifO 88.audit sampling 审计抽样
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BT5~MYBl |B),N f|a 90.expected error 预期误差
$')Uie<!8 5Ak>/QF9 91.population 总体
sNC~S%[ S8]YS@@D 92.sampling risk 抽样风险
uv7tbI"r %9t=Iu* 93.non- sampling risk 非抽样风险
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%-NG eN8 $[(FCS 95.statistical sampling 统计抽样
qKuHd~M{ 1 mi sPJO&QD 96.tolerable error 可容忍误差
M;@/697G Mgu=cm) 97.the risk of under reliance 信赖不足风险
*eUxarI 3HX-lg`0 98.the risk of over reliance 信赖过度风险
7)Bizlf Yp9%u9tNq 99.the risk of incorrect rejection 误拒风险
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QjE ogE|8`Tq^ 100. the risk of incorrect acceptance 误受风险
88atj+N] %TQ5#{Y 101.working trial balance 试算平衡表
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P 102.index and cross-referencing 索引和交叉索引
mC`U"rlK~ _We4% 103.cash receipt 现金收入
BH?fFe&J:` OV $|!n 104.cash disbursement 现金支出
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a[V4EX1E 105.bank statement 银行对账单
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0p790 :}fIu?hCA 106.bank reconciliation 银行存款余额调节表
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B>T 107.balance sheet date
资产负债表日
aaesgF #TY[\$BHs 108.net realizable value 可变现净值
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vKKE .^?Z3iA", 109.storeroom 仓库
T9Pu V !X/O1PM| 110.sale invoice 销售发票
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n>YS N< 7 111.price list 价目表
NiH.Pv)Oa' >]l7AZ:, 112.positive confirmation request 积极式询证函
4B=@<(H 1cPjgBxv# 113.negative confirmation request 消极式询证函
Wwo`R5 se]QEd7]7 114.purchase requisition 请购单
.&c!k1kH {DGnh1 115.receiving report 验收报告
+K*_=gHF. F%e5j9X` 116.gross margin 毛利
n%:&N #jR1ti)p 117.manufacturing overhead 制造费用
Ng<oz*>U H=7Nh6v 118.material requisition 领料单
!5h@uar `}&}2k 119.inventory-taking 存货盘点
r#'E;Yx }h`ddo 120.bond certificate 债券
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Eg|C 121.stock certificate 股票
a'A'%+2 (e6KSRh2fF 122.audit report 审计报告
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123.entity 被审计单位
Z%O>|ozpq !mRDzr7 124.addressee of the audit report 审计报告的收件人
)1S"D~j- q| 7$@H^* 125.unqualified opinion 无保留意见
&IgH]?t Nc[V kJ] 126.qualified opinion 保留意见
SI@Yct]<g n!t][d/g+ 127.disclaimer of opinion 无法表示意见
RI64QD Hs6}~d 128.adverse opinion 否定意见
kv'gs+,e Cu+u'&U! 查看《
注会考试《审计》中的128个英文单词(一) 》
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