61.assessed level of material misstatement risk 重大错报风险的评估水平
fbvL7*
( 3M`M 62.simall business 小规模企业
Lb-OsKU #%2rP'He 63.accounting system
会计系统
UDFDJ
m$ $wa{~' 64.test of control 控制测试
E&w
7GZNt `(;m?<% 65.walk-through test 穿行测试
|-ALklXr Y|qTyE% 66.communication 沟通
RP|`HkP-2 MN>b7O \.? 67.flow chart 流程图
= svN#q5s ~8+ Zs
68.reperformance of internal control 重新执行
y.k~Y0 8Fh)eha9f 69.audit evidence
审计证据
1I6px$^E\ q
i;1L
Kc 70.substantive procedures 实质性程序
ej
d(R+ _f,C[C[e& 71.assertions 认定
h#*dI`>l- fO
rH$? 72.esistence 存在
^\% (,KNo \@zHON( 73.occurrence 发生
h
fTY. 6MW{,N 74.completeness 完整性
gQuw1 kD%( _K5 75.rights and obligations 权利和义务
l'qg8 gD?l-RT> 76.valuation and allocation 计价和分摊
$PPi5f}HD \)[j_^ 77.cutoff 截止
Or+U@vAnk Fm 2AEs\ 78.accuracy 准确性
,0 sm +\A,&;!SR 79.classification 分类
:Yl-w-oe V!=,0zy~Z 80.inspection 检查
q;CiV ]6`% 81.supervision of counting 监盘
WH} y"W T -2t.Xs 82.observation 观察
6
gE7e|+ RqrdAkg 83.confirmation 函证
am'7uy!ka~ _{KG
4+5\X 84.computation 计算
GxxW&y LL!
Dx%JZ 85.analytical procedures 分析程序
Lq^)R cq]6XK-W 86.vouch 核对
y%T_pTcU <'*LRd$1 87.trace 追查
o.!Dq7R KpGhQdR# 88.audit sampling 审计抽样
niyV8
v u#.2w)
!D 89.error 误差
oc`H}Wvn h]gp ^?= 90.expected error 预期误差
S\=Nn7" ?a5! H*, 91.population 总体
CdQ!GS<'y R 9\*#c 92.sampling risk 抽样风险
+0Y&`{#Z 5;EvNu 93.non- sampling risk 非抽样风险
L4HI0Mx
bn5 Su=] 94.sampling unit 抽样单位
:I#V. 5]0<9a 95.statistical sampling 统计抽样
Lf&kv7Wj :o3N;*o>)0 96.tolerable error 可容忍误差
8ib:FF(= u K0>zxqY 97.the risk of under reliance 信赖不足风险
o+'6`g'8 {wKB;?fUvk 98.the risk of over reliance 信赖过度风险
7.oM
J 02^ rV*re 99.the risk of incorrect rejection 误拒风险
S9.o/mr ?@86P|19 100. the risk of incorrect acceptance 误受风险
4Nsp<Kn> XL^GZ 101.working trial balance 试算平衡表
{IjR^J=k !Uo4,g6r+ 102.index and cross-referencing 索引和交叉索引
|BXg/gW
|6-nbj 103.cash receipt 现金收入
~xFkU# <hyKu
104.cash disbursement 现金支出
GbI/4<)l} gbA_DZ 105.bank statement 银行对账单
%N._w!N<5n 'g\4O3&_ 106.bank reconciliation 银行存款余额调节表
*.[.
{qG( hZb_P\1X 107.balance sheet date
资产负债表日
PJ#,2=n~ jP.dDYc 108.net realizable value 可变现净值
XiWmV ? :ws<-Qy 109.storeroom 仓库
[a(#1 Vurqt_nb 110.sale invoice 销售发票
"AqB$^S9t tH4B:Bgj! 111.price list 价目表
Lg hfM"g QT}tvm@PMq 112.positive confirmation request 积极式询证函
HzsdHH(J x8|J-8A( 113.negative confirmation request 消极式询证函
y~V(aih}D xE}>,O|'q 114.purchase requisition 请购单
c71y'hnT !4!~Lk=
115.receiving report 验收报告
6y<EgYzdE HzJz+ x: 116.gross margin 毛利
MdF2Gk-9 0jfuBj5! 117.manufacturing overhead 制造费用
6S#Cl>v l[J8!u2Xp 118.material requisition 领料单
l]SX@zTb |s_GlJV. 119.inventory-taking 存货盘点
9gIrt 6 =_^X3z0 120.bond certificate 债券
e3\T)x&= !)$Zp\Sg 121.stock certificate 股票
X
Ww804ir i
XN1I
122.audit report 审计报告
Hn:Crl y# j8gdlIx 123.entity 被审计单位
iy"*5<;*DD '+
?X 124.addressee of the audit report 审计报告的收件人
mE[y SrV 2g<Xtt7+o 125.unqualified opinion 无保留意见
cwL_tq dRMx[7jVA 126.qualified opinion 保留意见
.+qpk*V\ *zLMpL_ 127.disclaimer of opinion 无法表示意见
)/P}?`I KPki}'GO 128.adverse opinion 否定意见
-\MG}5?! ;{6~Bq9 查看《
注会考试《审计》中的128个英文单词(一) 》
*1"+%Z^