61.assessed level of material misstatement risk 重大错报风险的评估水平
.__X[Mzth3 WF *2^iWJ 62.simall business 小规模企业
N[aK#o, (.%:Q0i1 63.accounting system
会计系统
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~(C pgU54Ef 64.test of control 控制测试
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582u6^ %tUJ >qYU 65.walk-through test 穿行测试
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66.communication 沟通
rm3~] V%e'H>EC 67.flow chart 流程图
_Mq@58q' qh F/iUE 68.reperformance of internal control 重新执行
2',t@< U mtm BL2? 69.audit evidence
审计证据
.t"s>jq 1 JkQ4'$: 70.substantive procedures 实质性程序
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Dh$6 71.assertions 认定
:8Q6=K87 qx0J}6+NlU 72.esistence 存在
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n #ye++.7WK 73.occurrence 发生
Z?"Pkc.Ei Uy_`=JZ 74.completeness 完整性
A"_;.e` _e ~EQ[, 75.rights and obligations 权利和义务
_6=6 b!hD 8.Y6r 76.valuation and allocation 计价和分摊
=\:YNP/ J&8l1{gd 77.cutoff 截止
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pN*>A^ 78.accuracy 准确性
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5f}63as ,p$1n; 80.inspection 检查
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} oh& PQ{ 81.supervision of counting 监盘
dBobVT' .]v8W51Y 82.observation 观察
$ZQP f UnW,|n8 83.confirmation 函证
o5Pq>Y2T L2Gm0 v 84.computation 计算
h"wXmAf4% Fo;xA 85.analytical procedures 分析程序
3TtnLay.k (U$ F) 7 86.vouch 核对
X*%KR4` /JR*X!&" 87.trace 追查
gtCd#t'(V !Otyu6& 88.audit sampling 审计抽样
$stJ+uh )5&w 89.error 误差
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!^MqK F5+f?B~?R? 90.expected error 预期误差
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93o}vy-> 91.population 总体
_4.`$n/Z #MOEY|6 92.sampling risk 抽样风险
(MNbABZQ /A<L 93.non- sampling risk 非抽样风险
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"o 94.sampling unit 抽样单位
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@Cw<wrem 95.statistical sampling 统计抽样
p1G!-\l AbLOq@lrK 96.tolerable error 可容忍误差
dk{yx(Ty uv9cOd 97.the risk of under reliance 信赖不足风险
&*MwKr<y Ej6vGC., 98.the risk of over reliance 信赖过度风险
mQJRq??P wCn W]<+ 99.the risk of incorrect rejection 误拒风险
zy+|)^E +s1mm c 100. the risk of incorrect acceptance 误受风险
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5 101.working trial balance 试算平衡表
Bv!j.$0d{ g-Z>1V 102.index and cross-referencing 索引和交叉索引
`){*JPl Os?~U/ 103.cash receipt 现金收入
ho fZpM ]hL 1qS 104.cash disbursement 现金支出
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+s5 105.bank statement 银行对账单
<P}{0Y~@*W [<f\+g2ct 106.bank reconciliation 银行存款余额调节表
1 ,[T;pdDd "E8-76n 107.balance sheet date
资产负债表日
<\2,7K{{+; K~v"%sG{` 108.net realizable value 可变现净值
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109.storeroom 仓库
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w|: wdl6dLu 110.sale invoice 销售发票
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MCL5a@BX) 111.price list 价目表
V0ulIKck f }eZX 112.positive confirmation request 积极式询证函
c%Kv"Z%f a|TP 2m 113.negative confirmation request 消极式询证函
RK"dPr &xrm;pO 114.purchase requisition 请购单
rK}*Uwut i&{8a3B 115.receiving report 验收报告
4vp,izNW Dr, {V6^ 116.gross margin 毛利
^<[oKi;> Hz%#&E 117.manufacturing overhead 制造费用
F}2U8O J3y5R1?EP 118.material requisition 领料单
jJ|u!a X: @nROL^7 119.inventory-taking 存货盘点
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IkL|bV3E0 5pE[}@-c9 121.stock certificate 股票
T~=NY,n "2N3L8?k 122.audit report 审计报告
H@,jNIh~h Y@_ i32,r 123.entity 被审计单位
76mQ$ze mY#[D;mUe 124.addressee of the audit report 审计报告的收件人
}oj$w?Ex V5qvH"^ 125.unqualified opinion 无保留意见
iV(B0z !$qNugLg 126.qualified opinion 保留意见
<yE(p L7%Dc2{^( 127.disclaimer of opinion 无法表示意见
qW$IpuK s)]i0+! 128.adverse opinion 否定意见
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%<4(UwI t 0nGZ%` 查看《
注会考试《审计》中的128个英文单词(一) 》
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