61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
jf 8w7T vuW-}fY; 63.accounting system
会计系统
6qf-Y!D5 `xGT_0&ck 64.test of control 控制测试
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e+B" Yu;9&b 65.walk-through test 穿行测试
_^-D _y ]6q*)q:` 66.communication 沟通
1[px`%DR~ IG&B2* 67.flow chart 流程图
Zg2]GJP "H@Fe 68.reperformance of internal control 重新执行
xjE7DCmA K,]woNxaw 69.audit evidence
审计证据
d&?F#$> 7| !x6IV25 70.substantive procedures 实质性程序
yE<,Z%J[n 0yKhp:^ 71.assertions 认定
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?z 72.esistence 存在
nqrDT1b** \UhGGg% 73.occurrence 发生
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t0T t 74.completeness 完整性
IE|,~M2 -GFwFkWm 75.rights and obligations 权利和义务
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3K 76.valuation and allocation 计价和分摊
|Cu1uwy *0lt$F$~b 77.cutoff 截止
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tm3B2 +<z7ds{Z 78.accuracy 准确性
o;E(Kj KjC[q 79.classification 分类
w gmWo8 0:jsV|5B8 80.inspection 检查
50COL66:7 /8:gVXZi 81.supervision of counting 监盘
":nI_~q (&k')ff9K 82.observation 观察
6R L~iD;X =1eV 83.confirmation 函证
\;iG{}( 80 dSQ"y 84.computation 计算
OW?uZ<z x4@MO|C 85.analytical procedures 分析程序
ta@ISRK % /~os2R 86.vouch 核对
e5QOB/e& =Z^un&' 87.trace 追查
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makaI0M vs*>onCf 89.error 误差
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7 t`h_+p%> 90.expected error 预期误差
Ct-rD79l ^kc>m$HY 91.population 总体
/nwxuy RzMA\r;# 92.sampling risk 抽样风险
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~q< ux%&lff 93.non- sampling risk 非抽样风险
bOi};/f CZF^Wxk 94.sampling unit 抽样单位
bN]\K/ u}^a^B$ 95.statistical sampling 统计抽样
KsZ@kTs /5&3WG&<u 96.tolerable error 可容忍误差
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}As.o} 97.the risk of under reliance 信赖不足风险
Q S5dP 6\%r6_.d 98.the risk of over reliance 信赖过度风险
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} 101.working trial balance 试算平衡表
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# LZgwIMd 102.index and cross-referencing 索引和交叉索引
'#;,oX~5 'm 103.cash receipt 现金收入
<\B],M1=s= x8\E~6`, 104.cash disbursement 现金支出
:(5]Z^ .CIbpV?T 105.bank statement 银行对账单
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"JW/BD 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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xq\ 108.net realizable value 可变现净值
c#]'#+aH U>e3_td3, 109.storeroom 仓库
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i{Y=!r5r 110.sale invoice 销售发票
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.6lY*LI 111.price list 价目表
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112.positive confirmation request 积极式询证函
Dme(Knly /\IAr,w[ 113.negative confirmation request 消极式询证函
DDqC}l_ eO|^Lu]+ 114.purchase requisition 请购单
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115.receiving report 验收报告
gb!@OZ c @&nx;K6h 116.gross margin 毛利
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dC P#vv+]/ 118.material requisition 领料单
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rw}5nv orcZyYU 120.bond certificate 债券
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?~]1Gd 0-;DN:> 122.audit report 审计报告
mVc'%cPaw <3],C)Zwc 123.entity 被审计单位
#Tgz,e9 X:xC>4]gG' 124.addressee of the audit report 审计报告的收件人
9TbS>o YW4bm 125.unqualified opinion 无保留意见
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J o2 T/IJP 126.qualified opinion 保留意见
<{-(\>f!9 b]tA2~e 127.disclaimer of opinion 无法表示意见
e"v[)b++Y qH{8n` 128.adverse opinion 否定意见
aPY>fy^8D >[E|p6jgT 查看《
注会考试《审计》中的128个英文单词(一) 》
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