61.assessed level of material misstatement risk 重大错报风险的评估水平
.AF\[IQ ayN[y 62.simall business 小规模企业
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63.accounting system
会计系统
LfvRH?<W g c<Y?a- 64.test of control 控制测试
j(c;r> O81'i2MJ9 65.walk-through test 穿行测试
<JW%h :\t ]oKHS$W9 66.communication 沟通
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( 67.flow chart 流程图
bc2S?u{ (Y"./BDY 68.reperformance of internal control 重新执行
d[p?B-7% NH'QMjL) 69.audit evidence
审计证据
d\tA1&k71 UxnZA5Lk* 70.substantive procedures 实质性程序
i~m;Ah,# ] B>.} 71.assertions 认定
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D mF+ 72.esistence 存在
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f 73.occurrence 发生
}50s\H._C Z|d+1i 74.completeness 完整性
=3GgfU5k d;).| .}P 75.rights and obligations 权利和义务
'.I0n 161IWos 76.valuation and allocation 计价和分摊
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jXn,W]~ 77.cutoff 截止
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U<"k- 78.accuracy 准确性
(^~~&/U_U$ 6<YAoo 79.classification 分类
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o? .nei9Y* 80.inspection 检查
H)X&5E <{z-<D; 81.supervision of counting 监盘
<Q_E3lQy/ 5W09>C>OC 82.observation 观察
?4_ME3$t <qBM+m$|) 83.confirmation 函证
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7 VD+v\X_ 84.computation 计算
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M3 85.analytical procedures 分析程序
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Caq 86.vouch 核对
s=<65 N <M6~ 87.trace 追查
)vGxF}I3 5GURfG3{ 88.audit sampling 审计抽样
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K, ` 89.error 误差
@/='BVb'T q( %)^C 90.expected error 预期误差
C-^8;xd <_SdW 5BF< 91.population 总体
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0gPH Xj<xen( 92.sampling risk 抽样风险
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n. s6Il3Kf 93.non- sampling risk 非抽样风险
}|],UXk{xB vJ>o9:(6 94.sampling unit 抽样单位
$?DEO[p. ]ts^h~BZ$ 95.statistical sampling 统计抽样
`KieN/d% >oapw5~5 96.tolerable error 可容忍误差
qU ,{jD$ NZ%v{? 97.the risk of under reliance 信赖不足风险
~bgM*4GW jPs{Mr< 98.the risk of over reliance 信赖过度风险
u&e?3qKX( m:cWnG 99.the risk of incorrect rejection 误拒风险
C-&s$5MzGb i4)]lWnd 100. the risk of incorrect acceptance 误受风险
_TbvQY hcR^? 101.working trial balance 试算平衡表
LKg9{0Y: Z OqD.=O( 102.index and cross-referencing 索引和交叉索引
HE+D]7^ 88l{M[B2 103.cash receipt 现金收入
Sd\oL*lN -`PLewvX 104.cash disbursement 现金支出
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o{[o= {#z[iiB 105.bank statement 银行对账单
k>:\4uI|<\ ,v#3A7"yW 106.bank reconciliation 银行存款余额调节表
vg5fMH9ZZ CW,|l0i 107.balance sheet date
资产负债表日
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7oc 108.net realizable value 可变现净值
S~^]ib0 $v=(`= 109.storeroom 仓库
C-/+n5J VgS2_TU 110.sale invoice 销售发票
xo{z4W SGpe \P ]k 111.price list 价目表
[2ri=lf, fbkAu 112.positive confirmation request 积极式询证函
jV#1d8qm h3Nbgxa. 113.negative confirmation request 消极式询证函
ONLhQJCb >P-'C^:V= 114.purchase requisition 请购单
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9+~1# | o}yA{<" 116.gross margin 毛利
\(U|& G'Uq595'- 117.manufacturing overhead 制造费用
u\)q.` ZpZoOdjslV 118.material requisition 领料单
4hW:c0 '<AE%i, 119.inventory-taking 存货盘点
LWV^'B_X- y 48zsm{ 120.bond certificate 债券
+B4 i,]lCx GQ*or>R1 121.stock certificate 股票
`8;\}6:"1 ^j<2s"S 122.audit report 审计报告
%/R[cj8 l;h5Y<A%? 123.entity 被审计单位
)Zrn?KM [V0%=q+ R 124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见
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Rm'( 5E2T*EXSh 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
%%lJyLq'Vk ~ _ko$(;A 128.adverse opinion 否定意见
cZAf?,>u cq8JpSB( 查看《
注会考试《审计》中的128个英文单词(一) 》
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