61.assessed level of material misstatement risk 重大错报风险的评估水平
V:g XP1P KF`mOSP 62.simall business 小规模企业
g+C~}M_7 8PG&/"K 63.accounting system
会计系统
iX>)6)uJ obgO-d9l 64.test of control 控制测试
l@@qpaH Y@b|/+ 65.walk-through test 穿行测试
dmMrZ1u2 \@_?mL@= 66.communication 沟通
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H\|H]: CE !B#tJD 68.reperformance of internal control 重新执行
@ZcI]G% m`@~ZIa?>B 69.audit evidence
审计证据
C{V,=Fo^ o;pJjC] 70.substantive procedures 实质性程序
VB4ir\nF RggZ'.\ 71.assertions 认定
;#7:}>}rO pJQ_G`E 72.esistence 存在
.5#+)] l 01+TVWKX 73.occurrence 发生
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_TAo ^3Z~RK\} 74.completeness 完整性
lhF)$M :IozWPs* 75.rights and obligations 权利和义务
y*I,i*iv LO)QEUG 76.valuation and allocation 计价和分摊
;^8X(R \YH*x` 77.cutoff 截止
X@~R< Acb %)Y 78.accuracy 准确性
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8SA^u0 byIP]7Ld 79.classification 分类
D#X&gE s>ZlW:jY 80.inspection 检查
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UYd 81.supervision of counting 监盘
e~$aJO@B.R "u"?~ 82.observation 观察
2K{)8;^ 9]a!1 83.confirmation 函证
HU-#xK + Ui%}^ZZ 84.computation 计算
XC,by&nY<y I -V=Z: 85.analytical procedures 分析程序
WAb@d=H{+> <!~NG3KW[> 86.vouch 核对
WAGU|t#." [}"m4+ 87.trace 追查
Z7dV y8J 12 bztlv 88.audit sampling 审计抽样
q&: t$tSS q>VvXUyK, 89.error 误差
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90.expected error 预期误差
%r:Uff@ ;VgB! 91.population 总体
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EQ> OJ)XJL 93.non- sampling risk 非抽样风险
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MS ajD/)9S 94.sampling unit 抽样单位
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ob7hNo# @}A3ie'w 97.the risk of under reliance 信赖不足风险
Kl*/{&,P `FIS2sl/ 98.the risk of over reliance 信赖过度风险
jN sM&s, {o8K&XU#&t 99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险
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nb U?:=P (l:LG"sy\ 102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入
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Rc`zt7hbJ S(hT3MAW 105.bank statement 银行对账单
p/Lk'h~ $R/@%U)-o 106.bank reconciliation 银行存款余额调节表
C)+%9Edg :.W</o~\s 107.balance sheet date
资产负债表日
ZNY),3? %CG=mTP 108.net realizable value 可变现净值
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Q\/O5 110.sale invoice 销售发票
t3;QF k3r<']S^ 111.price list 价目表
-^= JKd&p hg}R(.1K= 112.positive confirmation request 积极式询证函
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2B=+p83< NLO&.Q]# 114.purchase requisition 请购单
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B#HF?,? S *K0OUq 116.gross margin 毛利
S+//g+e|f j+NpQ}t: 117.manufacturing overhead 制造费用
qwHP8GU 6yXMre)YV 118.material requisition 领料单
kaZ_ra;< #%SF2PB; 119.inventory-taking 存货盘点
e^Glgaf YEhPAQNj 120.bond certificate 债券
-Oc )TyI~5>; 121.stock certificate 股票
dmUa\1g# 84M*)cKR~ 122.audit report 审计报告
"!_,N@\t Ln&CB!u 123.entity 被审计单位
;q%V)4 XFWo"%}w 124.addressee of the audit report 审计报告的收件人
rJ fO/WK </)QCl' d 125.unqualified opinion 无保留意见
*|&&3&7 Cc!LJ 126.qualified opinion 保留意见
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ed4`n!3 ,ko0XQBl 128.adverse opinion 否定意见
`NARJ9M EF[I@voc 查看《
注会考试《审计》中的128个英文单词(一) 》
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