61.assessed level of material misstatement risk 重大错报风险的评估水平
aBNc(?ri k@ RDvn 62.simall business 小规模企业
>UiYL}'br6 N4F.Y"R$( 63.accounting system
会计系统
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o59Y 64.test of control 控制测试
-#u=\8 96( v 65.walk-through test 穿行测试
.WA-&b_ 3no%E03p 66.communication 沟通
;g+N&)n "O3tq=Q 67.flow chart 流程图
i&bA2p3+d tkeoNuAM 68.reperformance of internal control 重新执行
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审计证据
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F)C jQ ,8U&?8l 70.substantive procedures 实质性程序
vdivq^%=a t5\-v_mG=& 71.assertions 认定
KX ,S ^}/PGG\~r 72.esistence 存在
Gp?a(-K5 mqD}BOif 73.occurrence 发生
yVU^M?`# K[Y I4pt7 74.completeness 完整性
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^a0um/+M} g:g\>@Umo 76.valuation and allocation 计价和分摊
_{I3i:f9X8 ^ Edfv5 77.cutoff 截止
XixL R BKCA< 78.accuracy 准确性
x-WmMfcz& yj 3cyLXw 79.classification 分类
HSjlD{R LO9=xGj. 80.inspection 检查
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##,a0s^ XKj|f` 82.observation 观察
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83.confirmation 函证
XRM_x:+] TaZmRL 84.computation 计算
b|l:fT?& 0fb2;&pUa 85.analytical procedures 分析程序
Yg]-wQrH @'#,D!U 86.vouch 核对
2Q/x@aT,h g0xuxK;9c 87.trace 追查
2J7:\pR^ jwc)Lj} 88.audit sampling 审计抽样
fiK6@, ,k +IPkN+ 89.error 误差
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"/nz $O&b`` 90.expected error 预期误差
=MQoC:l c,np2myd 91.population 总体
t6bV?nc dU&a{$ku[ 92.sampling risk 抽样风险
L*Tj^q!t+ u1J0$ 93.non- sampling risk 非抽样风险
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e(]!GA 94.sampling unit 抽样单位
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-I*bt 95.statistical sampling 统计抽样
vv72x] Nyku4r0 96.tolerable error 可容忍误差
so,t ;km`P|<U 97.the risk of under reliance 信赖不足风险
j$M h+5 Z^bQ^zk- 98.the risk of over reliance 信赖过度风险
7x"R3 z Xg3[orF 99.the risk of incorrect rejection 误拒风险
wT6"U$cV 3]5^r} 100. the risk of incorrect acceptance 误受风险
b.2aHu( 3 FvaUsOy" 101.working trial balance 试算平衡表
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6 102.index and cross-referencing 索引和交叉索引
O*hDbM2QQw <wk!hTmW 103.cash receipt 现金收入
qk%;on&` KoOz#,() 104.cash disbursement 现金支出
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_ !EvAB+`jLI 105.bank statement 银行对账单
hr#M-K UFXaEl}R 106.bank reconciliation 银行存款余额调节表
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资产负债表日
\{Y 7FC~ 8H%;WU9- 108.net realizable value 可变现净值
3atBX5 *z5.vtfu! 109.storeroom 仓库
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R[zpD%CI 110.sale invoice 销售发票
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z 9vInf@M %v=*Wb\3| 112.positive confirmation request 积极式询证函
2":pE U{E JgxtlYjl 113.negative confirmation request 消极式询证函
_zR+i]9 ~uj#4>3T 114.purchase requisition 请购单
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8V~k5#&Ow Q)~aiI0 116.gross margin 毛利
qLO4#CKCL6 bHY=x}Hv 117.manufacturing overhead 制造费用
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118.material requisition 领料单
.yMEIUm 6Pz4\uE= 119.inventory-taking 存货盘点
NpE*fR') 3OrczJ=[UF 120.bond certificate 债券
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J 121.stock certificate 股票
X1DF*wI wy<\Tg^J 122.audit report 审计报告
e2AX0( *^\Ef4Lh 123.entity 被审计单位
+! ]zA4x x,'(5* 124.addressee of the audit report 审计报告的收件人
BnX0G1|# =-0/k;^ 125.unqualified opinion 无保留意见
9>=;FY h}>"j%I 126.qualified opinion 保留意见
yks__ylrl( ]tim,7s 127.disclaimer of opinion 无法表示意见
`}D,5^9] '50OgF' 128.adverse opinion 否定意见
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注会考试《审计》中的128个英文单词(一) 》
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