61.assessed level of material misstatement risk 重大错报风险的评估水平
d6?j`~[7#- N_kMK 62.simall business 小规模企业
??-[eB. :t"^6xt 63.accounting system
会计系统
G\/zkrxmv o]J{{M'E 64.test of control 控制测试
zH?! 6@h/*WElG 65.walk-through test 穿行测试
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RVnjNy;O` o lR?n(v 67.flow chart 流程图
}WC[$Y_@ [64:4/<} 68.reperformance of internal control 重新执行
'Vzp2 [i21FX 69.audit evidence
审计证据
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jGZyd0: 70.substantive procedures 实质性程序
BM%e0n7 )#0O>F~ 71.assertions 认定
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)al]*[lY y2Q&s9$Do 73.occurrence 发生
,uSMQS-O'4 oA7tEu 74.completeness 完整性
X[-xowE- @wGPqg 75.rights and obligations 权利和义务
?hZAxR\ 4M=]wR; 76.valuation and allocation 计价和分摊
Fd%#78UEo} j"t(0m 77.cutoff 截止
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cv{ FZ{h?#2? 78.accuracy 准确性
9%o32eo,3 SXSgld2uS 79.classification 分类
i^/T MD}w Y><C 80.inspection 检查
!j8FIY'[ @+&LYy72 81.supervision of counting 监盘
7cuE7" >2y':fO 82.observation 观察
a{ L%7 G*?8MTP8![ 83.confirmation 函证
\0^Kram> 5c@,bIl * 84.computation 计算
n2"a{Ofhlf paA(C|%{ 85.analytical procedures 分析程序
poc`q5i+ Z\(q@3 C 86.vouch 核对
z 4e7PW| vz@A;t 87.trace 追查
3<e=g)F lB8-Z ow 88.audit sampling 审计抽样
lne|5{h 6gU96Z 89.error 误差
XnH05LQ y B81f 90.expected error 预期误差
`Y0%cXi3 RF?`vRZOe 91.population 总体
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B5,N7z34F H-!,yte 93.non- sampling risk 非抽样风险
9sM!`Lz{ +X\FBvP& 94.sampling unit 抽样单位
ob!P;]T xf'V{9* 95.statistical sampling 统计抽样
Ex.yU{|c =?5]()'*n 96.tolerable error 可容忍误差
h!,v/7= FBG4pb9=~ 97.the risk of under reliance 信赖不足风险
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f[.An 98.the risk of over reliance 信赖过度风险
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30@T3 99.the risk of incorrect rejection 误拒风险
!@5 9) `](e:be} 100. the risk of incorrect acceptance 误受风险
1wii8B6 9v#CE! 101.working trial balance 试算平衡表
H[T?\Lq M.JA.I@XC 102.index and cross-referencing 索引和交叉索引
a6ekG YW M+oHtX$ 103.cash receipt 现金收入
pP1|&`}ux GWGSd\z 104.cash disbursement 现金支出
"BAK !N$9 *nd! )t 105.bank statement 银行对账单
v<k?Vu T%+#xl 106.bank reconciliation 银行存款余额调节表
?C]vS_jAh v6|RJt? 107.balance sheet date
资产负债表日
}YQX~=" yER(6V'\iQ 108.net realizable value 可变现净值
NCveSP XMZ,Y7 109.storeroom 仓库
/>C^WQI^ 53_Hl]#qZ 110.sale invoice 销售发票
6'/ #+,d' l-Z4Mq6*L 111.price list 价目表
" x-j~u? DI>s-7 112.positive confirmation request 积极式询证函
29KiuP ;`&kZi60Hz 113.negative confirmation request 消极式询证函
\e;iT\=.( <YY 14p 114.purchase requisition 请购单
u_enqC3 w>gYx(8b 115.receiving report 验收报告
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vzM^$V C _Dn{ 117.manufacturing overhead 制造费用
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fB-1|i 118.material requisition 领料单
O-^Ma-} z_HdISy0 119.inventory-taking 存货盘点
HfVZ~PP CTb%(<r 120.bond certificate 债券
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p$'L7lrX 122.audit report 审计报告
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I}uZ/N 123.entity 被审计单位
s[jTP(d)8 ;uJMG 124.addressee of the audit report 审计报告的收件人
P0@,fd< R&&4y 7 125.unqualified opinion 无保留意见
*wearCPeJ TOt dUO 126.qualified opinion 保留意见
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{D! 127.disclaimer of opinion 无法表示意见
-RwE%cr \e*]Ls#jS 128.adverse opinion 否定意见
4RO}<$Nx} ?`s8 pPc4 查看《
注会考试《审计》中的128个英文单词(一) 》
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