61.assessed level of material misstatement risk 重大错报风险的评估水平
/I1n${{
5 7+}WU 4 62.simall business 小规模企业
; yE.R[I Ihr[44# 63.accounting system
会计系统
wnK6jMjkSf "FhC"}N 64.test of control 控制测试
%W$b2N{l -T i<H9OV 65.walk-through test 穿行测试
{\NBNg(Vo }Y|M+0 66.communication 沟通
^^*L;b>I e@;'# t 67.flow chart 流程图
BlZB8KI~ _~{J."q 68.reperformance of internal control 重新执行
/OB) \{- 8SLE*c^8 69.audit evidence
审计证据
~l?c.CSd k@s<*C 70.substantive procedures 实质性程序
:Ny[?jtc +?ZP3vgGA 71.assertions 认定
vM]5IHqeE NFtA2EMLu[ 72.esistence 存在
q*,HN(&l? 7cWeB5e?O 73.occurrence 发生
\IYv9ScAx )m+O.`x 74.completeness 完整性
.Y^3G7On PC+Soh* 75.rights and obligations 权利和义务
KKb7dZbt< nk_X_y 76.valuation and allocation 计价和分摊
r..f$FF)\ PhV/WjCZ 77.cutoff 截止
#G?#ot2o BNA1"@9q 78.accuracy 准确性
(3Xs Q9h=1G\K 79.classification 分类
v@ qDR|?^ \,n
X/f 80.inspection 检查
RRYcg{g J %B/(v` 81.supervision of counting 监盘
>?)_, KL P*>?/I`G 82.observation 观察
r#_0_I1[ lj8ficANo 83.confirmation 函证
$c
uBd g:xg ~H2 84.computation 计算
R.l!KIq VAjl?\}6
85.analytical procedures 分析程序
M
#0v# {o 0S4Y3bac& 86.vouch 核对
ahZ@4v hR:i! 87.trace 追查
8''1H<f $bF+J8%D 88.audit sampling 审计抽样
jk_yrbLc \o3s&{+y, 89.error 误差
Mae2L2vc q[W@.[2y) 90.expected error 预期误差
hVT>HER Wd(|w8J{a 91.population 总体
\L$]2"/v- |; mET
92.sampling risk 抽样风险
3D5adI<aq" xaB#GdD 93.non- sampling risk 非抽样风险
7bE`P[ sh0x<_ 94.sampling unit 抽样单位
O'^AbO=, EbVC4uY 95.statistical sampling 统计抽样
Er8F_,M+ 9-&@Y 96.tolerable error 可容忍误差
W> Pcj EI +XX5;;IC 97.the risk of under reliance 信赖不足风险
y?3u6q++ vl}}h%BC 98.the risk of over reliance 信赖过度风险
_Gb7n5p bO6cv{>x 99.the risk of incorrect rejection 误拒风险
"Wk K1u n!~QC 100. the risk of incorrect acceptance 误受风险
hBcklI |a /cw" 101.working trial balance 试算平衡表
Uvi@HB HJ 1|G5
W: 102.index and cross-referencing 索引和交叉索引
CN-4FI)1D9 P@n
rcgM. 103.cash receipt 现金收入
A,4}
$-7 ]d%Ou]609 104.cash disbursement 现金支出
GMLx$?=j qX6zk0I a 105.bank statement 银行对账单
?vF8 y;Jh DAtAc(05) 106.bank reconciliation 银行存款余额调节表
f4dHOH /Jc^XWf 107.balance sheet date
资产负债表日
Po\+zZjo c$u#U~~ 108.net realizable value 可变现净值
}095U(@ =KnHa.% 109.storeroom 仓库
Zw/??Tq b /z)8k4 110.sale invoice 销售发票
AGVipI # XC390t 111.price list 价目表
6 {3q l: #a8i($k{e 112.positive confirmation request 积极式询证函
^;\6j
u2 ;t@^Z_z,CR 113.negative confirmation request 消极式询证函
*_Pkb.3R G"vEtNoV 114.purchase requisition 请购单
eR3MU]zF '=(yh{W 115.receiving report 验收报告
?iaO6HD OQyZ' 116.gross margin 毛利
k9\n='OI Nk F2'Z{$+ 117.manufacturing overhead 制造费用
N$ 2Iz Dl}va 118.material requisition 领料单
j{/wG:: 5hAs/i9_ 119.inventory-taking 存货盘点
y
] $-:^ g^\>hjNX
120.bond certificate 债券
Ye>+ ~%: TE} 121.stock certificate 股票
|
l?*' = [ID#PUle 122.audit report 审计报告
8Y;>3zth7 |B),N f|a 123.entity 被审计单位
K5+ONA<c +gb"}
cN 124.addressee of the audit report 审计报告的收件人
)f%Q7 2&F H8 125.unqualified opinion 无保留意见
OnE~0+ #Z_f/@b 126.qualified opinion 保留意见
p!K]c D EixAmG 127.disclaimer of opinion 无法表示意见
GsE
=5A8 !/e8x;_ 128.adverse opinion 否定意见
k~$}&O ]jP0Z# 查看《
注会考试《审计》中的128个英文单词(一) 》
twPD'X!r