61.assessed level of material misstatement risk 重大错报风险的评估水平
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/ 62.simall business 小规模企业
F/BR#J1 O#ZZ PJ" 63.accounting system
会计系统
X>=`l)ZR U< G 2tn( 64.test of control 控制测试
$Y6\m` g assOd 65.walk-through test 穿行测试
v;e8W9M [ ,Go*r 66.communication 沟通
O7VEyQqf5 .>F4s_6l 67.flow chart 流程图
O1\Hx8^ NT*r7_e 68.reperformance of internal control 重新执行
z``wqK s2G9}i{ 69.audit evidence
审计证据
4\&Y;upy+ aqI"4v]~b 70.substantive procedures 实质性程序
c#}K,joeU $xZ ~bE9 71.assertions 认定
*"8Ls0! Ha-]U:Vcx 72.esistence 存在
A)sYde( r)'vn[A 73.occurrence 发生
;C$+8%P4 g) oOravV 74.completeness 完整性
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(0}pi4 \6SjJ]o> 75.rights and obligations 权利和义务
Yw3'9m^ X%5eZ"1{x 76.valuation and allocation 计价和分摊
@!f4>iUy WqNXE)' 77.cutoff 截止
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h(I^ 78.accuracy 准确性
+n;nvf}( lJu^Bcrv 79.classification 分类
43AzNXWF8 hvw9i7# 80.inspection 检查
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vNGE]+QX c("|xe 82.observation 观察
El<*) Yao}Xo9} 83.confirmation 函证
wL?Up>fr ja_8n["z 84.computation 计算
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Ki%hh 85.analytical procedures 分析程序
$gBQ5Wd 1z-.e$&z 86.vouch 核对
xGwImF$r mgjJNzclL 87.trace 追查
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L_*p 88.audit sampling 审计抽样
JkAM:,^( Wgls+<l8 89.error 误差
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R8g[ Q[j| 2U 90.expected error 预期误差
z5fE<=<X_W pD$4nH4KST 91.population 总体
qLDj\%~( ={:a
N) 92.sampling risk 抽样风险
nTqU~'d' /e '3\,2_ 93.non- sampling risk 非抽样风险
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V/w[mI 94.sampling unit 抽样单位
%PYl 2nB99L{6 95.statistical sampling 统计抽样
Q*smH-Sw /sKL|]i= 96.tolerable error 可容忍误差
a+^`+p/5 &$~fz":1! 97.the risk of under reliance 信赖不足风险
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&`y 98.the risk of over reliance 信赖过度风险
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!wy _3a 99.the risk of incorrect rejection 误拒风险
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+9 EU?qLj': 100. the risk of incorrect acceptance 误受风险
YP2VSK2Q 6 Xvpk1 101.working trial balance 试算平衡表
Uk?G1]$mL dDa V2:4E 102.index and cross-referencing 索引和交叉索引
.{1$;K @ h&<"jCjL 103.cash receipt 现金收入
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{*cW J6Z[c*W 104.cash disbursement 现金支出
;t&q|}x" ;>J!$B?, 105.bank statement 银行对账单
(u,)v_Oo]a ?,vLRq. 106.bank reconciliation 银行存款余额调节表
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'$tCAS 107.balance sheet date
资产负债表日
@Po5AK3cy Ma^jy. 108.net realizable value 可变现净值
+K4XMf <>] DcA 109.storeroom 仓库
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DxGiU ;p(h!4E 110.sale invoice 销售发票
B5lwQp] E=s h^Q(A 111.price list 价目表
,-pE/3|( :;k?/KU7 112.positive confirmation request 积极式询证函
\<LCp;- K 2@|`Ugjptl 113.negative confirmation request 消极式询证函
uC'-: t# zwfft 114.purchase requisition 请购单
1V%tev9a =L!&Z 115.receiving report 验收报告
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dj(D\. 116.gross margin 毛利
Q"QRF5Ue \((iR>^| 117.manufacturing overhead 制造费用
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d_/x LE\*33k_ 118.material requisition 领料单
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S,&LH-ps 119.inventory-taking 存货盘点
E)v~kC}7. &`^(dO9 120.bond certificate 债券
5GsmBf$RUb q7B5#kb 121.stock certificate 股票
7)rQf{q7 xIM,0xM2 122.audit report 审计报告
t>bzo6cj iQG!-.aX 123.entity 被审计单位
_}l(i1o,/ +b|F_ 124.addressee of the audit report 审计报告的收件人
-KiPqE%&G &[ })FI 125.unqualified opinion 无保留意见
S<mZs; >F$9&s& 126.qualified opinion 保留意见
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*_Ln [OC(~b 127.disclaimer of opinion 无法表示意见
(m/:B=K PR{ubMn 128.adverse opinion 否定意见
<5zR-UA> eR!#1ar 查看《
注会考试《审计》中的128个英文单词(一) 》
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