61.assessed level of material misstatement risk 重大错报风险的评估水平
@eN,m {b hU5_ dV 62.simall business 小规模企业
[yDOvQ[ 88A,ll%
63.accounting system
会计系统
[g$IN/o% a]0hB: 64.test of control 控制测试
F)=*Ga X ="]q|Z 65.walk-through test 穿行测试
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6e;p] r/RX|M 66.communication 沟通
C$`^(?iO/ F&D,y-CQ 67.flow chart 流程图
LCok4N$o (iY2d_FQ[ 68.reperformance of internal control 重新执行
(xMq(g (4FZK7Fm 69.audit evidence
审计证据
K,@} 'N TZa LB}4 70.substantive procedures 实质性程序
LBnlaH. !+n'0{ 71.assertions 认定
]N6UY nSq$,tk( 72.esistence 存在
z]1g;j :qtg `zM/4 73.occurrence 发生
|uM(A~? @4P_Yfn 74.completeness 完整性
-5,+gakSk ez[$;> 75.rights and obligations 权利和义务
L.%zs Q*R9OF 76.valuation and allocation 计价和分摊
,A>cL#Oe @g1T??h 77.cutoff 截止
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k1 5)p! }hWs 78.accuracy 准确性
SQDc%I>b { &pBy 79.classification 分类
L:Me 3SI%>CO} 80.inspection 检查
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vW{1 81.supervision of counting 监盘
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+"PME1 {1'M76T 83.confirmation 函证
tCQf ` /B5rWJ2AS 84.computation 计算
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|A 85.analytical procedures 分析程序
Ss'Dto35Q 9oVprd>%@ 86.vouch 核对
7lG,.W| k(_^Lq f- 87.trace 追查
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~?BI 88.audit sampling 审计抽样
W(PNw2 CA,2&v" 89.error 误差
zO 6Sl[) 6tup^Rlo;$ 90.expected error 预期误差
8!7`F.BX ^6 \@$ 91.population 总体
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t7X-L B 92.sampling risk 抽样风险
v8K4u) T,v5cc:nO 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
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Ad` T$tO[QR/ 95.statistical sampling 统计抽样
M3H^s_ h~k+!\ 96.tolerable error 可容忍误差
HvW6=d(# u(4o#m 97.the risk of under reliance 信赖不足风险
DC*6=m_ Z%7X" w 98.the risk of over reliance 信赖过度风险
me@EKspX ?wMS[Kj 99.the risk of incorrect rejection 误拒风险
1yjP`N USbFUHdDc 100. the risk of incorrect acceptance 误受风险
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e' PAv<J<d 101.working trial balance 试算平衡表
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~e 103.cash receipt 现金收入
}*56DX VPOp#;"% 104.cash disbursement 现金支出
5} 1qo7; rqhRrG{L|& 105.bank statement 银行对账单
;ZR^9%+y9 N-}|!pqb 106.bank reconciliation 银行存款余额调节表
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资产负债表日
dt(Lp_&v 2yndna- 108.net realizable value 可变现净值
P'oY+# fnudy%oo 109.storeroom 仓库
[P%'p-Hg_ XI;F=r}' 110.sale invoice 销售发票
fl<j]{*v pNc4o@- 111.price list 价目表
Q@.%^1Mp n$3w=9EX* 112.positive confirmation request 积极式询证函
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~{!,ZnO* A|BN>?.t 114.purchase requisition 请购单
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92 Y,d|b V*FH 115.receiving report 验收报告
"oT]_WHqo 10$:^ 116.gross margin 毛利
wbh^ZMQ ;;n=(cM|z 117.manufacturing overhead 制造费用
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)f$l bk4G+wGw 120.bond certificate 债券
eEg>EI_U qgsw8O& 121.stock certificate 股票
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ZAxv q%wF=<W 122.audit report 审计报告
@1)C3(=A _O"C`]] 123.entity 被审计单位
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;($ 3,d8 30L/-+r1 126.qualified opinion 保留意见
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q@iZo,Yk LQ4F/[1} 128.adverse opinion 否定意见
t:qPW<wc $q$\ 查看《
注会考试《审计》中的128个英文单词(一) 》
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