61.assessed level of material misstatement risk 重大错报风险的评估水平
/hpY f]t n"$jG:AQJ 62.simall business 小规模企业
C2.HMgL #^#PPO 63.accounting system
会计系统
adlV!k7RG LmRy1T,act 64.test of control 控制测试
yyR0]NzYUD MO[2~`,Q! 65.walk-through test 穿行测试
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mR!1DQ.\< 66.communication 沟通
''|W9! JX<)EZ!F 67.flow chart 流程图
Upx G@b H!c@klD 68.reperformance of internal control 重新执行
1kz\IQ{ 2v :]tj 69.audit evidence
审计证据
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pD(j'[ 70.substantive procedures 实质性程序
},uF4M.K } j<)L, 71.assertions 认定
6d:zb;Iz #OZ>V3k 72.esistence 存在
S Q@y;|( 65L6:}# 73.occurrence 发生
XWnVgY s W,D4.w$@' 74.completeness 完整性
/Jta^Bj 2{D{sa 75.rights and obligations 权利和义务
ky8_UnaO z Eq GD2" 76.valuation and allocation 计价和分摊
}pDqe;a{ 88Ey12$ 77.cutoff 截止
oL-]3TY~ AJt+p&I[J 78.accuracy 准确性
ih)zG &)2i[X 79.classification 分类
Y2|#V# 4Xgg%@C 80.inspection 检查
zofa-7'Bn bw(a6qKK 81.supervision of counting 监盘
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); Y1L[;)H n 82.observation 观察
]E7F/O/. ^/uA?h:]\ 83.confirmation 函证
X1,I a Ve'ry 84.computation 计算
9FoHD !NIhx109q 85.analytical procedures 分析程序
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jj 86.vouch 核对
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$:BKzHmg $>G8_q 88.audit sampling 审计抽样
oxC[F*mD ,ly\Ka?zO 89.error 误差
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h mvfw:Nq4 5rwu!Y;7* 92.sampling risk 抽样风险
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mkMq 94.sampling unit 抽样单位
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Jl4wF 2 X.r%&!1M 95.statistical sampling 统计抽样
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qcx 8 ;}7Rjl# 96.tolerable error 可容忍误差
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<Z=c pyH:#5 97.the risk of under reliance 信赖不足风险
gRrL[z FI[A[*fi 98.the risk of over reliance 信赖过度风险
ccNd'2P xRJ\E }/7 99.the risk of incorrect rejection 误拒风险
%.vQU @2A ;>#wU' 100. the risk of incorrect acceptance 误受风险
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~F7-HaQJ 3%l*N&gsg: 102.index and cross-referencing 索引和交叉索引
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8 103.cash receipt 现金收入
(g EBOol rk&IlAE 104.cash disbursement 现金支出
O|\J}rm' p%#<D9S 105.bank statement 银行对账单
{`J)j6; RwKdxK+; 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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Ci?Ss+| |h- QP#]/ 109.storeroom 仓库
3cFf#a # ~KHVY)@P 110.sale invoice 销售发票
XJ;D=~ >go,K{cK6 111.price list 价目表
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mV` w0ht 112.positive confirmation request 积极式询证函
wr5AG<%( _XG/Pp) 113.negative confirmation request 消极式询证函
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s X59:C3c 114.purchase requisition 请购单
LISM ngQ. l9}3XI.= 115.receiving report 验收报告
[.m`+ u&`XB|~ 116.gross margin 毛利
D6%J\C13` $AfM>+GQ`n 117.manufacturing overhead 制造费用
Kw-gojZ o4j[p3$ 118.material requisition 领料单
?>hPO73{ UADFnwR[R 119.inventory-taking 存货盘点
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J]v%q," '{E@*T/<. 122.audit report 审计报告
Ai:BEPKe 61.Brp.eP 123.entity 被审计单位
QOjqQfmM; TFH \K{DM 124.addressee of the audit report 审计报告的收件人
L0*nm.1X pi /g H 125.unqualified opinion 无保留意见
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UmNa[s 126.qualified opinion 保留意见
p!>oo1& "^4_@ oo 127.disclaimer of opinion 无法表示意见
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t0o`-d( 128.adverse opinion 否定意见
V"*O=h .P;*D ws 查看《
注会考试《审计》中的128个英文单词(一) 》
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