61.assessed level of material misstatement risk 重大错报风险的评估水平
bbnAmZ )xU70:X 62.simall business 小规模企业
(1R, zKZ6Qjd8! 63.accounting system
会计系统
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E quR':=S5f 64.test of control 控制测试
pn)5neX{ ;J<kG@ 65.walk-through test 穿行测试
ax$0J|}7 #t\Oq9}^ 66.communication 沟通
+VfJ:[q Q"\[ICu!, 67.flow chart 流程图
]yyfE7{q =+u$ZZ0+]o 68.reperformance of internal control 重新执行
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(G 9r!%PjNvE 69.audit evidence
审计证据
a)xN(xp## DF#Ob( 1 70.substantive procedures 实质性程序
Q8O38uZ '#XP:nqFkK 71.assertions 认定
|tmD`ndO WZZD 72.esistence 存在
='f>p+*c% rv^j&X+EH 73.occurrence 发生
+IU]=qS r$+9grm< 74.completeness 完整性
5D'8 l@7 V9+7A 75.rights and obligations 权利和义务
SFuzH)+VO =,sMOJc> 76.valuation and allocation 计价和分摊
2'++G[z _A(J^;? 77.cutoff 截止
\Ew2@dF{O tTY (I1 78.accuracy 准确性
lA{Sr0fTP 6(wpf^br2 79.classification 分类
UO</4WJ U*zjEY:A 80.inspection 检查
r"xo 9&| <yeG0`}t 81.supervision of counting 监盘
Lz4iLLP 4Vt YR 82.observation 观察
WL>"hkx H>VuUH| 83.confirmation 函证
gB?#T @o8\`G 84.computation 计算
d6_ CsqV ;i1H {hB 85.analytical procedures 分析程序
hD;[}8qN{ K2!KMhvQ 86.vouch 核对
{BgGG@e R#gip 87.trace 追查
G|.>p<q cU+/I>V 88.audit sampling 审计抽样
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89.error 误差
8K{
TRPy a(bgPkPP 90.expected error 预期误差
@>JO &,od =6/0=a[ 91.population 总体
IGVNX2 55fV\3F|R 92.sampling risk 抽样风险
*V>Iv/( .0nL;o 93.non- sampling risk 非抽样风险
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hXq8B 94.sampling unit 抽样单位
\9!W^i[+ C";F's) 95.statistical sampling 统计抽样
MAhcwmZNy Wl}d6ZTm 96.tolerable error 可容忍误差
@2]_jW wR1M_&-s 97.the risk of under reliance 信赖不足风险
[|e7oNT(Q ^b'|`R+~} 98.the risk of over reliance 信赖过度风险
10{ZW@!7 uEH&]M>d_ 99.the risk of incorrect rejection 误拒风险
On#RYy^} <1>\?$)D 100. the risk of incorrect acceptance 误受风险
&ciU`//` AW1691Q 101.working trial balance 试算平衡表
//Ck1cI#h q@H?ohIH 102.index and cross-referencing 索引和交叉索引
l$z\8]x |lrLTI^a 103.cash receipt 现金收入
{!@Pho) Q L+bU~N,+A 104.cash disbursement 现金支出
r1)Og x)h5W+$ 105.bank statement 银行对账单
\XD&0inv +-1t]`9k4 106.bank reconciliation 银行存款余额调节表
/X{:~*.z 5Jlz$]f 107.balance sheet date
资产负债表日
Y&'Bl$` Oe5=2~4O 108.net realizable value 可变现净值
H"6Sj-<= q3#07o_dV 109.storeroom 仓库
XzIhFX6 "JT R5;`w 110.sale invoice 销售发票
T]Pp\6ff F_$eu-y 111.price list 价目表
0ZlF#PJA y".uu+hL` 112.positive confirmation request 积极式询证函
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9K-=2hvv 113.negative confirmation request 消极式询证函
a`|&rggN c%n[
v3] 114.purchase requisition 请购单
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$lx] be}^}w= 115.receiving report 验收报告
18jI6$DY e?rp$kq7 116.gross margin 毛利
$
fR[zBxA m_wBRan 117.manufacturing overhead 制造费用
n(\5Z& /:iO:g1 118.material requisition 领料单
;9MsV.n epqX2`!V 119.inventory-taking 存货盘点
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Srjl RoFy2A=_ 120.bond certificate 债券
+ffs{g{ n.Iu|,?q 121.stock certificate 股票
bX23F? WLqwntzk 122.audit report 审计报告
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123.entity 被审计单位
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^ Y5M>&}N 124.addressee of the audit report 审计报告的收件人
Y;JV9{j f^\qDvPur 125.unqualified opinion 无保留意见
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R78' `uo'w:Q 126.qualified opinion 保留意见
3C{3"bP q|xJ)[AO 127.disclaimer of opinion 无法表示意见
v0&E!4q*' :f<3`x' 128.adverse opinion 否定意见
rP Wn lJU[9)Q_ 查看《
注会考试《审计》中的128个英文单词(一) 》
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