61.assessed level of material misstatement risk 重大错报风险的评估水平
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QI; 62.simall business 小规模企业
J6s]vV q" R]X 0D. 63.accounting system
会计系统
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>/,QX 64.test of control 控制测试
e1-tpD:J MBg[hu% 65.walk-through test 穿行测试
_xv3UzD 8lpAe0p(Z 66.communication 沟通
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67.flow chart 流程图
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{V 68.reperformance of internal control 重新执行
a)ry}E =f =${.*,o 69.audit evidence
审计证据
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$0(bz K2M=)B 70.substantive procedures 实质性程序
At:8+S<?A c$ZVvu 71.assertions 认定
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#"lW,V 72.esistence 存在
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&G~] 73.occurrence 发生
}?9&xVh?\ 2.z-&lFBZ 74.completeness 完整性
=|agW.l =p'+kS+ 75.rights and obligations 权利和义务
vO1; ; CfU|]< 76.valuation and allocation 计价和分摊
pc*)^S RA[j=RxK 77.cutoff 截止
swF{}S" 0h@FHw2d 78.accuracy 准确性
ac l<dY6 5&n{QE?Um 79.classification 分类
}aRib{L "9s_[e 80.inspection 检查
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Wp 81.supervision of counting 监盘
geR+v+B, u)0I$Tc" 82.observation 观察
7_i8'(`` \A[l(aB 83.confirmation 函证
TsTc3 ?+d`_/IB 84.computation 计算
d5m-f/ Zl5'%b$& 85.analytical procedures 分析程序
]X>yZec *XTd9E^tXq 86.vouch 核对
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>i3T( 87.trace 追查
&|>~7( >u$8Z 88.audit sampling 审计抽样
!y_{mE?V( B`}um;T#~, 89.error 误差
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C27:tyV )]1hN;Nz 91.population 总体
y>a?<*Y+e ]P?<2, 92.sampling risk 抽样风险
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at!Tt9 93.non- sampling risk 非抽样风险
T^}UE< OT{"C"%5t 94.sampling unit 抽样单位
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h~Q 8?+|4:#=*J 95.statistical sampling 统计抽样
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.6h 96.tolerable error 可容忍误差
]b4IO4T LCHMh6 97.the risk of under reliance 信赖不足风险
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.J 98.the risk of over reliance 信赖过度风险
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<q*3L5 )dT@0Ys% 99.the risk of incorrect rejection 误拒风险
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^h<]b 100. the risk of incorrect acceptance 误受风险
L80(9Y^xn ,'X"(tpu@ 101.working trial balance 试算平衡表
n"(!v7YNp ShB]U5b:k 102.index and cross-referencing 索引和交叉索引
s6bsVAO> jo`ZuN{ 103.cash receipt 现金收入
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zEG 105.bank statement 银行对账单
5f-b>=02 [oLV,O|s|j 106.bank reconciliation 银行存款余额调节表
4_R|3L .Nn11F< d 107.balance sheet date
资产负债表日
4yl{:!la h|qJ{tUWc$ 108.net realizable value 可变现净值
XIW0Z C ]\78(_o.zz 109.storeroom 仓库
#4^d#Gj I~GF%$-G 110.sale invoice 销售发票
" 9Gn/-V> 7>E.0DP 111.price list 价目表
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112.positive confirmation request 积极式询证函
cl4E6\?z V0nQmsP1U 113.negative confirmation request 消极式询证函
jJ,_-ui /at7H! 114.purchase requisition 请购单
A6&*VD *pKTJP 115.receiving report 验收报告
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A=w`[< 4-(kk0]`z 117.manufacturing overhead 制造费用
4DA34m( f9D e!"*& 118.material requisition 领料单
)kD/ 8 y~SVD@ 119.inventory-taking 存货盘点
t[^$F, Zj`WRH4 120.bond certificate 债券
F!omkN lPTx] =G 121.stock certificate 股票
.w2 ID U ZM #O 122.audit report 审计报告
'%Ng lC[J M;(,0d k 123.entity 被审计单位
',+yD9 @ ;a:H-iC 124.addressee of the audit report 审计报告的收件人
H];B?G';C FfoOJzf~o 125.unqualified opinion 无保留意见
+a1x; OmYVJt_ 126.qualified opinion 保留意见
M([#Py9h MY&Jdmga 127.disclaimer of opinion 无法表示意见
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+\ 128.adverse opinion 否定意见
zZ5:)YiW- tXD$HeBB? 查看《
注会考试《审计》中的128个英文单词(一) 》
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