61.assessed level of material misstatement risk 重大错报风险的评估水平
36Wuc@<H b2p<!? 62.simall business 小规模企业
kQVl8KS bmT J 63.accounting system
会计系统
WxO*{`T! A=h`Z^8\B 64.test of control 控制测试
m\@Q/_v z:<(b 65.walk-through test 穿行测试
YWq[)F@0G ' P-K}Y 66.communication 沟通
}zLe;1Tx |S>nfL{TQe 67.flow chart 流程图
to:hMd1T ~xvQ?c?- 68.reperformance of internal control 重新执行
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审计证据
ZTt%7K"L gfr``z=>O 70.substantive procedures 实质性程序
@X\nY</E#M a-%^!pN\M 71.assertions 认定
O5k's }[i35f[w 72.esistence 存在
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e}}8i *q8W;WaL 73.occurrence 发生
WWE?U-o /I6?t=?< 74.completeness 完整性
Oa@X! \ )]qFI"B7 75.rights and obligations 权利和义务
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N ]/d2*# 76.valuation and allocation 计价和分摊
L{gFk{@W G]&:">&R 77.cutoff 截止
GSpS8wWD } (!Ml2 78.accuracy 准确性
Ud{-H_m+ 1N#TL"lMS 79.classification 分类
1/1P;8F@G NPS=?5p> 80.inspection 检查
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DmgOru% 81.supervision of counting 监盘
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QAb[M\G 82.observation 观察
(iWNvVGS "Ny_RF 83.confirmation 函证
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H WtlIrdc 84.computation 计算
53(m9YLk jq =-Y 85.analytical procedures 分析程序
eMh:T@SN &6}vvgz 86.vouch 核对
u $sX6 %LVk%kz 87.trace 追查
6xBP72L;%" y8<,> 88.audit sampling 审计抽样
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[j`'.fj 89.error 误差
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w"l8M0$m 90.expected error 预期误差
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/H3,v8J@ 91.population 总体
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R:"g 92.sampling risk 抽样风险
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&K, h+$_:](PC 93.non- sampling risk 非抽样风险
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q_oYI3 94.sampling unit 抽样单位
0kCUz ".w*_1G7U 95.statistical sampling 统计抽样
crhck'?0 "&2D6 96.tolerable error 可容忍误差
k)4|% txL5'mK 97.the risk of under reliance 信赖不足风险
zBjqYqZ<+ X2Lhb{ZHE 98.the risk of over reliance 信赖过度风险
L;z-,U$;%R t*D[Q$v 99.the risk of incorrect rejection 误拒风险
C ch1"j<k$ O-&n5 100. the risk of incorrect acceptance 误受风险
<o]tW4\(R q_ 5xsTlTR 101.working trial balance 试算平衡表
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Uz& j+c)% 102.index and cross-referencing 索引和交叉索引
%b!p{p ,cm2uY 103.cash receipt 现金收入
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w/~dy 104.cash disbursement 现金支出
o oS4F1ta 6,c,i;J_ 105.bank statement 银行对账单
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5 "0/OpT7h7 106.bank reconciliation 银行存款余额调节表
FS@SC`~( m&$H?yXW> 107.balance sheet date
资产负债表日
iT|+<h ]X-ZRmB` 108.net realizable value 可变现净值
IO6i 3PJ 109.storeroom 仓库
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|s M!I:$DZt 110.sale invoice 销售发票
}`h}h<B( lv\2vRYw- 111.price list 价目表
|]I?^:I \]r{73C 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
Cu`ZgKLQ I&cb5j]C 114.purchase requisition 请购单
c/hml4 z.jGVF4 115.receiving report 验收报告
F*NIs:3; @L~y%# 116.gross margin 毛利
t>25IJG 6?KsH;L9 117.manufacturing overhead 制造费用
CId`6W !W3Le$aL 118.material requisition 领料单
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@*_K#3 119.inventory-taking 存货盘点
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^9C 120.bond certificate 债券
v:vA=R2 ,:v}gS?Uq 121.stock certificate 股票
k?";$C}# ^<E,aCy 122.audit report 审计报告
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(7!W '@:;oe@] 123.entity 被审计单位
qM9GW`CKA A2vOI8 124.addressee of the audit report 审计报告的收件人
{bNnhW*qOu i\<l&W 125.unqualified opinion 无保留意见
|FcG$[ %r>vZ/>a 126.qualified opinion 保留意见
PuOo^pFhH G!Uq#l> 127.disclaimer of opinion 无法表示意见
`QkzWy~V3 QUe.vb^O 128.adverse opinion 否定意见
+V'Z%;/ R]r~TJ o 查看《
注会考试《审计》中的128个英文单词(一) 》
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