61.assessed level of material misstatement risk 重大错报风险的评估水平
)eFFtnu5 &0eB@8{N 62.simall business 小规模企业
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会计系统
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j'i42-Lt/p \l:g{GnoT 65.walk-through test 穿行测试
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oGVSy`ku /kA19E4 67.flow chart 流程图
U>+~.|'V9 $i@EfujY 68.reperformance of internal control 重新执行
mo,l`UL (K6`nWk2 69.audit evidence
审计证据
V0 F30rK z^/ GTY 70.substantive procedures 实质性程序
{~^)-^Wt: @."o:K 71.assertions 认定
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72.esistence 存在
~8m>DSs)D J4}\V$ysN 73.occurrence 发生
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<9v.: qZJ*J+ 75.rights and obligations 权利和义务
i+[3o@ uK:-g,; 76.valuation and allocation 计价和分摊
M91lV(Z lZM3Q58?\ 77.cutoff 截止
uvDoo6' gc@#O#K~h^ 78.accuracy 准确性
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`kM0C 79.classification 分类
:dguQ|e EO&ACG 80.inspection 检查
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!1'-'Q@f 81.supervision of counting 监盘
-+rF]|Wi uT} TSwgp 82.observation 观察
)SX6)__ K` ,d$ 83.confirmation 函证
NceB'YG| %W4aKb?BT 84.computation 计算
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85.analytical procedures 分析程序
%Sn 6*\z =b<<5N s 86.vouch 核对
"'!%}; a*':W%7 87.trace 追查
cvUut^CdK 'K3s4x($ 88.audit sampling 审计抽样
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?'^6Xh vA;F]epr! 89.error 误差
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Bxa) }utNZhJ 90.expected error 预期误差
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t\pK`DM-[ 91.population 总体
k&A7alw Yxd{&47 92.sampling risk 抽样风险
#t@x6Vt ^+as\ 93.non- sampling risk 非抽样风险
P iQkJ[ ,xYsH+ybA 94.sampling unit 抽样单位
|jk-@ Z* 8b(1ut{ 95.statistical sampling 统计抽样
V[Rrst0yo >HPvgR/#BY 96.tolerable error 可容忍误差
WY"Y)S Fi'M"^:r{ 97.the risk of under reliance 信赖不足风险
M%&A.j[ /S]:dDY9K 98.the risk of over reliance 信赖过度风险
V5O=iMP ojx'g8yO 99.the risk of incorrect rejection 误拒风险
Y=a v8Y|` 2{e dW+ 100. the risk of incorrect acceptance 误受风险
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f3{E JOrELrMx 102.index and cross-referencing 索引和交叉索引
(/U)>%n ypD<2z^ 103.cash receipt 现金收入
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#e9$! 104.cash disbursement 现金支出
vm\wO._ 5L-lpT8P 105.bank statement 银行对账单
oWp}O? 3vdu;W=Sz 106.bank reconciliation 银行存款余额调节表
_ktK+8*6` /5Zp-Pq 107.balance sheet date
资产负债表日
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N *N-;V|{ 108.net realizable value 可变现净值
VYamskK[G: )sW6iR&_i 109.storeroom 仓库
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xlvU,o 110.sale invoice 销售发票
Ot`LZ"H: c62dorDqy 111.price list 价目表
<NG/i i= &8<<!#ob 112.positive confirmation request 积极式询证函
YDQ:eebg( 6a4 'xq7 113.negative confirmation request 消极式询证函
?a5h iN0 v7i^O`{eD? 114.purchase requisition 请购单
;,1=zhKU. j G- 115.receiving report 验收报告
2+?T66 g Fe!D%p Qv 116.gross margin 毛利
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sM<6; 117.manufacturing overhead 制造费用
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e=5) 118.material requisition 领料单
I=K!)X$ 0b/ir 2 119.inventory-taking 存货盘点
'X =p7 d|' {<qF }i:V 120.bond certificate 债券
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{?E<](+0 9-0<*)"b> 122.audit report 审计报告
pzp,t(%j ;{vwBDV!' 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
Ve{n<{P gtiE hCF2W 125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见
J/2j;,8D @q K]JK 127.disclaimer of opinion 无法表示意见
>F1G!#$0 33Jd!orXU 128.adverse opinion 否定意见
UuU/c-. @@I7$* 查看《
注会考试《审计》中的128个英文单词(一) 》
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