61.assessed level of material misstatement risk 重大错报风险的评估水平
0 } &/n>F oUN\tOiS+ 62.simall business 小规模企业
VMJaL}J] lP]Y^Gz 63.accounting system
会计系统
ybFxz Y[R>?w 64.test of control 控制测试
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W2#8:i vp!F6ZwO 65.walk-through test 穿行测试
Tl[*(|/C w3>11bE 66.communication 沟通
@0t[7Nv-1 L'aB/5_% 67.flow chart 流程图
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)38 68.reperformance of internal control 重新执行
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审计证据
r`EjD}2d g:y4C6b 70.substantive procedures 实质性程序
U\j g X Y[}A4` 71.assertions 认定
:p]e4|R \>lA2^Ef 72.esistence 存在
U2W Hs3 >ZG$8y 'j 73.occurrence 发生
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| 74.completeness 完整性
xypgG;`\ kAPSVTH$v 75.rights and obligations 权利和义务
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uSQ#Y^V_ 76.valuation and allocation 计价和分摊
."B{U_P& Qb/:E}h]$ 77.cutoff 截止
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E(BQv X~"p]V_ 78.accuracy 准确性
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eXK3W2XF e:'56?| 80.inspection 检查
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rU v3M$UiN,: 81.supervision of counting 监盘
5.&)hmpg 6<fG;: 82.observation 观察
HZWt>f 'plUs<A 83.confirmation 函证
`<>QKpAn ug ;Xoh5w 84.computation 计算
gSw<C+ Tjrb.+cua 85.analytical procedures 分析程序
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?(d1;/0v> 86.vouch 核对
Fc \]* @,k5T51m 87.trace 追查
3Xd:LDZ{ >jIn&s!} 88.audit sampling 审计抽样
W9tZX5V1 sHk>ek]2I 89.error 误差
-40X3 Z10}xqi!X 90.expected error 预期误差
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0' 0^o/cSF 91.population 总体
<YU4RZ sr&W+4T 92.sampling risk 抽样风险
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w@cW`PlF 93.non- sampling risk 非抽样风险
{b4`\I@< -mRgB"8 94.sampling unit 抽样单位
$>O~7Nfst7 }a~hd*-# 95.statistical sampling 统计抽样
SiX<tj#HH\ r=Lgh#9S 96.tolerable error 可容忍误差
breF,d$ ]T]{VB 97.the risk of under reliance 信赖不足风险
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-r(lZ 98.the risk of over reliance 信赖过度风险
\2a;z<( ~:T@SrVI 99.the risk of incorrect rejection 误拒风险
?%Nh4+3N> D0 p*Sg 100. the risk of incorrect acceptance 误受风险
vZTXvdF c6 mS 101.working trial balance 试算平衡表
AK&>3D TK\3mrEI 102.index and cross-referencing 索引和交叉索引
|> ]@w\] EC,`t*< 103.cash receipt 现金收入
5{V"!M+< 0,ryy,2 104.cash disbursement 现金支出
Gg9MAK\ C9 YFB>GQ; 105.bank statement 银行对账单
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t 106.bank reconciliation 银行存款余额调节表
JJ?rVq1g #c@&mus 107.balance sheet date
资产负债表日
HBE[q# 1a{3k#} 108.net realizable value 可变现净值
(wZ!OLY%} ~>=.^ 109.storeroom 仓库
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gi2~ %Y 110.sale invoice 销售发票
LPt9+sauf1 ?cRF;!o" 111.price list 价目表
BK%B[f*[OA $]E+E.P 112.positive confirmation request 积极式询证函
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^ 113.negative confirmation request 消极式询证函
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<y|3 r4*H96l 114.purchase requisition 请购单
[d[w/@ 8N'hG, 115.receiving report 验收报告
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s^7t 116.gross margin 毛利
G'/GDN^j tpcB}HUv 117.manufacturing overhead 制造费用
{HEWU<5 8~C}0H 118.material requisition 领料单
^w1+b;) l6HtZ( 119.inventory-taking 存货盘点
E! NtD).=S nA,=g'7S 120.bond certificate 债券
&]n }fq uKk#V6t# 121.stock certificate 股票
n~yKq"^ ?(=|!`IoO 122.audit report 审计报告
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wCLniCt 123.entity 被审计单位
K.}jOm x7zc3%T's 124.addressee of the audit report 审计报告的收件人
:V+rC]0 wz:e\ ! 125.unqualified opinion 无保留意见
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Nn>e 126.qualified opinion 保留意见
m6e(Xk,) ^vd$j-kjTP 127.disclaimer of opinion 无法表示意见
U%:%. Bys "H(3pl. 128.adverse opinion 否定意见
:[n~(~7? G^)]FwTs 查看《
注会考试《审计》中的128个英文单词(一) 》
*b) (-#w3