61.assessed level of material misstatement risk 重大错报风险的评估水平
r~BQy' 7>e~i, 62.simall business 小规模企业
QW"6] >c'_xa?^G 63.accounting system
会计系统
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j)5~ 64.test of control 控制测试
u=UM^C! 2|_Jup 65.walk-through test 穿行测试
|LGNoP}SA G cLp" 66.communication 沟通
R?e7#HsJ b<H6D} 67.flow chart 流程图
0?*I_[Y Q; /!oA_ 68.reperformance of internal control 重新执行
{XUfxNDf '9F{.] 69.audit evidence
审计证据
=)UiI3xHk i:Ct6[ 70.substantive procedures 实质性程序
9+;f1nV QvQf@o 71.assertions 认定
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72.esistence 存在
4lKbw4[a .j4ziRa- 73.occurrence 发生
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4@-IM })u}PQ 74.completeness 完整性
U;A5-|C 9P>S[= 75.rights and obligations 权利和义务
KUqS(u t 6IaRD 76.valuation and allocation 计价和分摊
D/6@bcCSY (7#lN 77.cutoff 截止
?g*T3S" WBIB'2:m 78.accuracy 准确性
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jN[6JY1 $5AtI$TV_! 80.inspection 检查
x$b[m20 .A[.?7g 81.supervision of counting 监盘
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82.observation 观察
*A9{H>Vq KX}dn:;(3 83.confirmation 函证
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Wn#JYp >2{HH\ 85.analytical procedures 分析程序
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A{~}6jw 86.vouch 核对
kb\v}gfiD/ bh"v{V`=0 87.trace 追查
m@2xC,@ ;{7lc9uRj 88.audit sampling 审计抽样
10a*7 L P87Fg 89.error 误差
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M6<Vxn 90.expected error 预期误差
`i^1U O R[-:-8 91.population 总体
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[ fw};.M 92.sampling risk 抽样风险
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P6# 0J-ux"kfI 93.non- sampling risk 非抽样风险
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rANf&y 94.sampling unit 抽样单位
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]pyoi }4MG114j 95.statistical sampling 统计抽样
_1%^ibn rAdcMFW 96.tolerable error 可容忍误差
k<hO9;#qpL _[tBLGXD 97.the risk of under reliance 信赖不足风险
Vta;ibdeqW p6\9HG 98.the risk of over reliance 信赖过度风险
.Vjpkt:H HliY 99.the risk of incorrect rejection 误拒风险
mpAh'f4$* Wf w9cxGkf 100. the risk of incorrect acceptance 误受风险
!K)|e4$ 6FFv+{2^@ 101.working trial balance 试算平衡表
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eBc 102.index and cross-referencing 索引和交叉索引
2`eu3vA bFXCaD!{G 103.cash receipt 现金收入
UzwIV{ dju{&wo~4 104.cash disbursement 现金支出
qz2d'OhmtH $&C%C\(>D 105.bank statement 银行对账单
V-u\TiL ~WLsqP5Y~a 106.bank reconciliation 银行存款余额调节表
NFPkK?+ J>v>6OC6i 107.balance sheet date
资产负债表日
5Ozj&Zq ^i7a2<
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u%'22q$ g8yZc}4 109.storeroom 仓库
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bE~iz3b9 :9qB{rLi} 110.sale invoice 销售发票
qm_E/B (<-0UR]%q; 111.price list 价目表
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`K/ai{4 PrxXL/6 112.positive confirmation request 积极式询证函
G;+0V0K AkC\CdmA 113.negative confirmation request 消极式询证函
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F}"4ej .YbD.{]D 115.receiving report 验收报告
8t; nU;E* AU2Nmf?]% 116.gross margin 毛利
k0|InP7 JH9CN 117.manufacturing overhead 制造费用
,)8Hl[y lPP7w`[PA 118.material requisition 领料单
7 c7SU^hD 07&S^ X^/ 119.inventory-taking 存货盘点
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W=+ag<@ 120.bond certificate 债券
@ZZ Lh= WX9BS$}0 121.stock certificate 股票
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8v ps[rYy 122.audit report 审计报告
|ESe=G 7="V7 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
B{<6&bQ $TiAJ}: 125.unqualified opinion 无保留意见
c$TBHK;c ,0O!w>u_]J 126.qualified opinion 保留意见
E.brQx#} Z~<V>b 127.disclaimer of opinion 无法表示意见
/);6 j,x ?e*vvu33! 128.adverse opinion 否定意见
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f7V} 查看《
注会考试《审计》中的128个英文单词(一) 》
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