61.assessed level of material misstatement risk 重大错报风险的评估水平
L^1NY3=$ Amtq"<h9a 62.simall business 小规模企业
9)l$ aBa 0CHH)Bku 63.accounting system
会计系统
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.F/[K 3(>B Ke 64.test of control 控制测试
jk;j2YNPw =>m<GvQz 65.walk-through test 穿行测试
\;,_S+Fz8 mVj9 ,q0 66.communication 沟通
9Gvd&U '+@=ILj> 67.flow chart 流程图
wo3d#= D(~U6SR 68.reperformance of internal control 重新执行
xB@ T|EP bTI|F]^! 69.audit evidence
审计证据
?e%ZOI dn&s* 70.substantive procedures 实质性程序
{y)=eX9 FnwJ+GTu 71.assertions 认定
Pd8![Z3 S;Fi?M 72.esistence 存在
l5~os> n'"/KS+_ 73.occurrence 发生
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N 74.completeness 完整性
v_yw@ %U/(|wodd 75.rights and obligations 权利和义务
49eD1h3'X[ 9[#pIPxNK 76.valuation and allocation 计价和分摊
aEB_#1 ;xy"\S] 77.cutoff 截止
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'm 78.accuracy 准确性
kj Jn2c:y }H53~@WP> 79.classification 分类
)L? P}$+ G0Iw-vf 80.inspection 检查
wH*-(*N" d z|or9& 81.supervision of counting 监盘
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hd 82.observation 观察
X;$+,&M" e+EQ]<M 83.confirmation 函证
)+#` CIv H8=N@l 84.computation 计算
xR~hwj GblA9F7 85.analytical procedures 分析程序
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F 86.vouch 核对
I{|O "8 *VCXihgo 87.trace 追查
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88.audit sampling 审计抽样
XPc^Tq #mxPw 89.error 误差
cZ,b?I"Q% 8]c2r%J 90.expected error 预期误差
4Z3su^XR 1C+13LE$U 91.population 总体
rSY!vkLE\ l$KA)xbI 92.sampling risk 抽样风险
m!!/Za w7L{_aom 93.non- sampling risk 非抽样风险
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HZE#Ab*L 94.sampling unit 抽样单位
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$1?i) qZdQD 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
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."A3( 97.the risk of under reliance 信赖不足风险
As&Sq-NWf ,>a&"V^k 98.the risk of over reliance 信赖过度风险
[(i ]h`&&B qt 99.the risk of incorrect rejection 误拒风险
LENq_@$ _;S-x 100. the risk of incorrect acceptance 误受风险
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>Er|Jxy 101.working trial balance 试算平衡表
;?Tbnn Wn !/b>sN} 102.index and cross-referencing 索引和交叉索引
Y(ykng >b}o~F^J 103.cash receipt 现金收入
XT%nbh&y n&4N[Qlv, 104.cash disbursement 现金支出
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nTOdAE g/d<Zfq<{ 105.bank statement 银行对账单
a=_g*OK}D KfEx"94 106.bank reconciliation 银行存款余额调节表
Y1\ }5k{> Evq IcZ 107.balance sheet date
资产负债表日
Pbn*_/H %A/
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9R4Y\8P 109.storeroom 仓库
?=msH=N<l >h9IM$2 110.sale invoice 销售发票
q[_VuA]& KZY}%il!` 111.price list 价目表
[85spub&} $99n&t$Y 112.positive confirmation request 积极式询证函
u@)U"FZ R%WCH?B<} 113.negative confirmation request 消极式询证函
G$"h&Xy1c n38p !oS 114.purchase requisition 请购单
ub0.J#j@ sE<V5`Z= 115.receiving report 验收报告
7aRi5 O:R*rJ 116.gross margin 毛利
Et_bH%0 Lg+Ac5y}` 117.manufacturing overhead 制造费用
1-uxC^u?|# 76Cl\rV 118.material requisition 领料单
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XL& 119.inventory-taking 存货盘点
*;slV3 >2)OiQ`zg 120.bond certificate 债券
7nTeP(M% Xl{P8L 121.stock certificate 股票
2wg5#i W\,s:6iqz 122.audit report 审计报告
1=c\Rr9] &{hL&BLr 123.entity 被审计单位
mDABH@R {4}yKjW%z 124.addressee of the audit report 审计报告的收件人
6'5 7
SM#]H-3 125.unqualified opinion 无保留意见
t|\%VC {6|G@""O 126.qualified opinion 保留意见
%XDc,AR[ 8W(*~}ydYY 127.disclaimer of opinion 无法表示意见
~H_/zK6e 2WL|wwA 128.adverse opinion 否定意见
/9*B)m" N)| yu1S 查看《
注会考试《审计》中的128个英文单词(一) 》
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