61.assessed level of material misstatement risk 重大错报风险的评估水平
:nXBw%0x f O(.I 62.simall business 小规模企业
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iySmNI 63.accounting system
会计系统
F%Mlid;1 +zw<iB)J 64.test of control 控制测试
km|~DkJ\a` +b{h*WWdj 65.walk-through test 穿行测试
L$ ON=$q5 hnY^Z_v! 66.communication 沟通
(ZI&'"H iu1iO;q 67.flow chart 流程图
4l3N#U0Q Icr'l$PE 68.reperformance of internal control 重新执行
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UQ. n1;V2k{uV 69.audit evidence
审计证据
<]!IC]+ 4a646jg) 70.substantive procedures 实质性程序
[Q$"+@jw GdP9Uj)n- 71.assertions 认定
.#}SK!"B dm 2_Fj 72.esistence 存在
nC*/?y*9 j1d=$'a " 73.occurrence 发生
/3c1{%B\ Jq; }q63: 74.completeness 完整性
eVlI:yqppj o1g[(zky 75.rights and obligations 权利和义务
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KzKNe( gM=~dBz 76.valuation and allocation 计价和分摊
}0!\%7-Q AzQ}}A;TSx 77.cutoff 截止
*Js<VR 4u&l@BUr 78.accuracy 准确性
nh8h?&q| +X- k)9 79.classification 分类
; 6zu! ^wHO!$ 80.inspection 检查
RoiMvrJQP 6Q>w\@lF 81.supervision of counting 监盘
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8 n/8fv~zU 82.observation 观察
[+%*s3`c# Y}[r`}={ 83.confirmation 函证
~KNxAxyVi $i2gOz 84.computation 计算
dy0!Zz b"Ulc}$/& 85.analytical procedures 分析程序
&=UzF #&/*ll) 86.vouch 核对
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GX/p6" -`gC?yff: 87.trace 追查
#"OKO6] :L?zk"0C 88.audit sampling 审计抽样
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Lu.-N V{*9fB#4L 89.error 误差
*%8us~w5/ 'nLv0.7* 90.expected error 预期误差
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K] C8jZcs#4 91.population 总体
*GDU=D} f Xq e7[ 92.sampling risk 抽样风险
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OR>JnV ULJI`I|m 93.non- sampling risk 非抽样风险
4EELaP|% 1,mf]7k$ 94.sampling unit 抽样单位
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T ,=ICSS~9l 96.tolerable error 可容忍误差
1ERz:\ C&SYmYj^c 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
wx1uduT) bw[!f4~ 99.the risk of incorrect rejection 误拒风险
aR\=p:%jGI OW.ckYt% 100. the risk of incorrect acceptance 误受风险
hb_Ia]b " c]Mz&z 101.working trial balance 试算平衡表
Zf"AqG
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yJrPb" Ff,M~zn 103.cash receipt 现金收入
(I+-wki"e bT;C8i4b\H 104.cash disbursement 现金支出
sv[)?1S oYF8:PYB 105.bank statement 银行对账单
qle\c[UM5 J3'"-,Hv 106.bank reconciliation 银行存款余额调节表
Soa.thP GM%|mFqeu 107.balance sheet date
资产负债表日
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Icyi#N _A,m@BCz 108.net realizable value 可变现净值
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!At _^hSqz >WpPYUbH 110.sale invoice 销售发票
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QIKsI0 111.price list 价目表
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\\'!<Bn2d ^fx9R5E$: 113.negative confirmation request 消极式询证函
+<iw|vr 4@bL` L) 114.purchase requisition 请购单
!~Z L "#9WF} 115.receiving report 验收报告
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116.gross margin 毛利
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c)lK{DC o~}q@]] 118.material requisition 领料单
+(<CE#bb[ J#D!J8KP7 119.inventory-taking 存货盘点
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*5&hPU D~1nh%x_ 120.bond certificate 债券
R=IeAuZR4k 3QF!fll^ 121.stock certificate 股票
"_(o% \"7 O,bj_CW x 122.audit report 审计报告
B!Qdf8We R~tv?hP 123.entity 被审计单位
}&!rIU _2TIan} 124.addressee of the audit report 审计报告的收件人
>#kzPYsp <oR Nd3d 125.unqualified opinion 无保留意见
YsTfv1~z# ^+P]_< 43 126.qualified opinion 保留意见
<}UqtDF 0 aMHIOA%Kh 127.disclaimer of opinion 无法表示意见
Ek4a
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r3KV.##u, YZoH{p9f 查看《
注会考试《审计》中的128个英文单词(一) 》
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