61.assessed level of material misstatement risk 重大错报风险的评估水平
;>sq_4_ cz$c)It 62.simall business 小规模企业
k#BU7Exij 2~+'vi 63.accounting system
会计系统
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m79m{!q$- 64.test of control 控制测试
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K%K+h 8}]l9"q( 65.walk-through test 穿行测试
+ESX.Vel *pmoLiuB> 66.communication 沟通
bXk:~LE WReYF+Uen 67.flow chart 流程图
Q^\{Zg)p m21QN9(i% 68.reperformance of internal control 重新执行
u)wu=z8 VNr!|bp5 69.audit evidence
审计证据
4+ykE: PsacXZNs\N 70.substantive procedures 实质性程序
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tyhj 2nVuz9h 71.assertions 认定
:+kg4v&r r@\,VD6J 72.esistence 存在
,!xz*o+#@ \3,$YlG 73.occurrence 发生
/2=_B4E2 Ov F8&*A 74.completeness 完整性
9_I[o.q zS#f%{ 75.rights and obligations 权利和义务
] `b<" qQ3]E][/ 76.valuation and allocation 计价和分摊
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qPZ]2g uMljH@xBc 77.cutoff 截止
9CgXc5 ot&j HS' 78.accuracy 准确性
e<&_tx >^2ZM 79.classification 分类
WoC\a^V T<w*dX7F0K 80.inspection 检查
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_ TPV6$a < 81.supervision of counting 监盘
1mvu3}ewx )m$1al 82.observation 观察
9u-M! $ 5pN08+ 83.confirmation 函证
eUGmns |:J*>"sq 84.computation 计算
eWqVh[ VuYWb)@ 85.analytical procedures 分析程序
z/Mhu{ttL nA{ncTg1\ 86.vouch 核对
%FXI lH5 "RR./e)h 87.trace 追查
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t6! p\Y}} 88.audit sampling 审计抽样
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89.error 误差
%BT)oH} #]N&6ngJ 90.expected error 预期误差
Z`0r]V`Ys .j+2x[`l 91.population 总体
=X%R*~!#Of =B,_d0Id 92.sampling risk 抽样风险
P %U9S Y'+F0IZ+ 93.non- sampling risk 非抽样风险
"OlI-^y kOlI?wc 94.sampling unit 抽样单位
ZipK;!9by <*b]JY V@ 95.statistical sampling 统计抽样
<7sF<KD _mI:Lr#dT 96.tolerable error 可容忍误差
P"h,[{Y*> ^|a&%wxA 97.the risk of under reliance 信赖不足风险
T^-H_|/M ]ZU:%Qhu 98.the risk of over reliance 信赖过度风险
/(WX!EEsB =_H*fhXS 99.the risk of incorrect rejection 误拒风险
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up*g 100. the risk of incorrect acceptance 误受风险
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8 4,R\3`b 101.working trial balance 试算平衡表
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8L\ 102.index and cross-referencing 索引和交叉索引
*6\`A!C dKN3ZCw*gF 103.cash receipt 现金收入
k*UR#z(I jT wM<? 104.cash disbursement 现金支出
?6.KS Rp4BU"&sU 105.bank statement 银行对账单
r)Mx.`d! 8zB+%mcF 106.bank reconciliation 银行存款余额调节表
+lf@O&w .ON$vn7 107.balance sheet date
资产负债表日
MIMPJXT#. zxynEdO 108.net realizable value 可变现净值
%lqG* dRx0 &&QDEDszp 109.storeroom 仓库
v'2OHb# CH R?i1e 110.sale invoice 销售发票
Ms$7E #\!hBL
@b 111.price list 价目表
N%M>,wT 1H2u,{O 112.positive confirmation request 积极式询证函
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_b3E\ 3!L<=X 113.negative confirmation request 消极式询证函
JwG5#CFu^ :O@,Z_" 114.purchase requisition 请购单
O.40^u~ bUg 2Bm!y 115.receiving report 验收报告
%onAlf<$:^ ]qP}\+: 116.gross margin 毛利
M$-(4 0 bMK'J 117.manufacturing overhead 制造费用
p=P0$P+KM @SMy0:c: 118.material requisition 领料单
hcqmjqJ ]\b1~ki!F 119.inventory-taking 存货盘点
pa> 2JF* %w|3: 120.bond certificate 债券
snk{u/0Xm [8J}da } 121.stock certificate 股票
2*",{m :Tl6:=B 122.audit report 审计报告
KL_}:O68 `?S?)0B 123.entity 被审计单位
gt~2Br4 y7L4jO9h 124.addressee of the audit report 审计报告的收件人
u C8T!z =rtA{g$)+ 125.unqualified opinion 无保留意见
$A!h=] qFsg&< 126.qualified opinion 保留意见
3b/vyZF LyPBFo[? 127.disclaimer of opinion 无法表示意见
fyoB]{$p8 l?<z1Acd& 128.adverse opinion 否定意见
w!9W Cl]9M lL+^n~g 查看《
注会考试《审计》中的128个英文单词(一) 》
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