61.assessed level of material misstatement risk 重大错报风险的评估水平
U~c;W@T -w0>4JDs 62.simall business 小规模企业
`h]f( .OUE'5e p 63.accounting system
会计系统
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H( m+rk 64.test of control 控制测试
${2fr&Tp u{d` 65.walk-through test 穿行测试
%P6!vx:&^b +Enff0 =+ 66.communication 沟通
&g {_.n, B)NB6dCp 67.flow chart 流程图
jg/<"/E fL:Fn"Nv 68.reperformance of internal control 重新执行
Ku'U^=bVm: 2geC3v% 0o 69.audit evidence
审计证据
' qVa/GJ !X_~|5. 70.substantive procedures 实质性程序
k"c_x*f e8v=n@0 71.assertions 认定
H|O}Dsj 1\kehCt 72.esistence 存在
m$g^On Puh&F< B 73.occurrence 发生
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3TW? 74.completeness 完整性
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r W `7ZJB$7D|* 75.rights and obligations 权利和义务
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lV Z;s-t\C 76.valuation and allocation 计价和分摊
bq]a8tSB 2N]s}/l 77.cutoff 截止
:Aw VeX@ !}7m^ 78.accuracy 准确性
s9>!^MzBK kRPg^Fw"Vw 79.classification 分类
+Eg# 8/q _Ohq'ZgXm 80.inspection 检查
7 >(ygu G.T1rUh= 81.supervision of counting 监盘
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"!n` U4JN,`p{ 82.observation 观察
t"fD"Xpj q4oZJ -` 83.confirmation 函证
VCO/s9AL 8EA?'~" 84.computation 计算
\9^@,kfP b.&YUg[# 85.analytical procedures 分析程序
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yW 3h_08 W{d/m;<@N 87.trace 追查
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J)o%83// 88.audit sampling 审计抽样
J;dFmZOk =UY@,*q:c 89.error 误差
,d#4Ib I5]zOKlVR 90.expected error 预期误差
rv:O|wZ K#@FKv|(" 91.population 总体
rf@81Ds *VB*/^6A 92.sampling risk 抽样风险
9`AQsZ2 tP-c>|cz 93.non- sampling risk 非抽样风险
/_\4(vvf Tx_LH"8 94.sampling unit 抽样单位
RU=%yk-gM |1o]d$3m 95.statistical sampling 统计抽样
3Daq5(fLP ojri~erJE? 96.tolerable error 可容忍误差
.anL}OA_q `Ec+i 97.the risk of under reliance 信赖不足风险
rH,N.H#] Qsa2iw{ 98.the risk of over reliance 信赖过度风险
z~qQ@u| {;U:0BPI3 99.the risk of incorrect rejection 误拒风险
U' Cp3> uvL|T48 100. the risk of incorrect acceptance 误受风险
*O~D lf x{E[qH_1Fm 101.working trial balance 试算平衡表
mD!imq%= 5|Qr"c$p 102.index and cross-referencing 索引和交叉索引
J7ln6 Y }O/Nn0, 103.cash receipt 现金收入
V]2Q92 {+;8dtZ)x 104.cash disbursement 现金支出
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r?e4 105.bank statement 银行对账单
/Q-!><riD sp%7iNs 106.bank reconciliation 银行存款余额调节表
!wgj$5Rw. (c"!0v 107.balance sheet date
资产负债表日
y4') !e 4.8,&{w<m 108.net realizable value 可变现净值
Rjf| LPC7Bdjz 109.storeroom 仓库
lk80)sTZ r"+
WUU 110.sale invoice 销售发票
'py
k zv41Yv!x} 111.price list 价目表
(&S v$L@ kQ + 112.positive confirmation request 积极式询证函
-}%zus5 deNU[ 113.negative confirmation request 消极式询证函
,Gfnf%H\8> eMs`t)rQ 114.purchase requisition 请购单
bWqGypq4 f5N~
K> 115.receiving report 验收报告
2.6,c$2tB q~qig,$Y 116.gross margin 毛利
~'ovJ46tx ^JTfRZ:a 117.manufacturing overhead 制造费用
.+y#7-#6 {PU[MHZF 118.material requisition 领料单
SV.*Z|"^N QwhPN'U 119.inventory-taking 存货盘点
fqcyCu7Ep 1||e!W 120.bond certificate 债券
t/3veDh@ !`SR$dnE 121.stock certificate 股票
"-a>Uj")% Z1Ms~tch 122.audit report 审计报告
!MbRI ^C(AMT 123.entity 被审计单位
VAq:q8(K dgO2fI 124.addressee of the audit report 审计报告的收件人
!%Ak15o KT3[{lr 125.unqualified opinion 无保留意见
(nBsf1l rJAY7/u 126.qualified opinion 保留意见
+G?3j ,a\ .N%$I6w 127.disclaimer of opinion 无法表示意见
62W3W1: W 4o%hH 128.adverse opinion 否定意见
4EOu)#
@FQ@*XD 查看《
注会考试《审计》中的128个英文单词(一) 》
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