61.assessed level of material misstatement risk 重大错报风险的评估水平
o;M.Rt\A 3r~>~ueZ 62.simall business 小规模企业
1EC -e|M. Qm35{^p+ 63.accounting system
会计系统
&jXca| wAR 2A*X Hvwb 64.test of control 控制测试
|dl0B26x g{g`YvLu^ 65.walk-through test 穿行测试
p|FlWR'mA zmy4tsmX 66.communication 沟通
eD*?q7 *1|YLy 67.flow chart 流程图
ot|N;=ZKo KAj"p9hq+k 68.reperformance of internal control 重新执行
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审计证据
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YB 38V $ <w 71.assertions 认定
9]]!8_0=r fs2mN1 72.esistence 存在
ONjC(7 %+AS0 JhB 73.occurrence 发生
Cp .1/ 763E 6,7 74.completeness 完整性
ttK,((=@ ! 6p>P4TT 75.rights and obligations 权利和义务
4o1Q7 }Kvh`@CiJ 76.valuation and allocation 计价和分摊
c[(yU#@ E/"YId `A 77.cutoff 截止
WW@JVZxK [n!$D(|"!V 78.accuracy 准确性
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Nj0-`j0E MZCL:# 80.inspection 检查
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?Q SL[rn<x| 81.supervision of counting 监盘
/HB+ami, +IwdMJ8&8 82.observation 观察
IY];Ss&i [MV`pF)x 83.confirmation 函证
D3<IuWeM Hfh@<'NL] 84.computation 计算
#=X)Jx~ .yZK.[x4 85.analytical procedures 分析程序
th5,HO~ 6?53q e 86.vouch 核对
Dl0/-=L \w{@u)h 87.trace 追查
5Waw?1GL !a' K & 88.audit sampling 审计抽样
v57N^DR{ oUl=l}qnD 89.error 误差
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};} 90.expected error 预期误差
2~vo+ng K5P Gi# 91.population 总体
m,\i 6{5q@9F 92.sampling risk 抽样风险
N YCj; ,V %GM>u2baw 93.non- sampling risk 非抽样风险
"4'kb dVvZu% DFp 94.sampling unit 抽样单位
S$S_nNq pgCd 95.statistical sampling 统计抽样
bBA$}bv CT|z[^ 96.tolerable error 可容忍误差
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pNP_f:A| q_-ma_F#s 98.the risk of over reliance 信赖过度风险
Xwn3+tSIa r])Z9bbi 99.the risk of incorrect rejection 误拒风险
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>Tcm= 66/Z\H^d 100. the risk of incorrect acceptance 误受风险
|a%B|CX 9X!ET! 101.working trial balance 试算平衡表
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[4vRzc $"/UK3|d 102.index and cross-referencing 索引和交叉索引
ojX%RU 3voW 103.cash receipt 现金收入
Ud$Q0m& :qBGe1Sv( 104.cash disbursement 现金支出
F|,6N/;!W >H$;Z$o*( 105.bank statement 银行对账单
+-U@0&Y3M *nLIXnm 106.bank reconciliation 银行存款余额调节表
K*[9j 0 }I\-HP8!gv 107.balance sheet date
资产负债表日
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Jth=.9mrM jH(&oV 110.sale invoice 销售发票
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\N? 7WQ 'm[6v} 112.positive confirmation request 积极式询证函
d`85P+Qen| 6eM6[ 113.negative confirmation request 消极式询证函
yji>*XG '6O|H 114.purchase requisition 请购单
"@4ghot t >'N!dM.+9 115.receiving report 验收报告
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ln fm0 i =-8@ 117.manufacturing overhead 制造费用
sllzno2bU W+.{4K 118.material requisition 领料单
lu]o34 H/^B.5RYE> 119.inventory-taking 存货盘点
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fSjs?zd` 120.bond certificate 债券
(|dPeix| JIMWMk;ot 121.stock certificate 股票
jP+ pA e mW~P!7] 122.audit report 审计报告
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C.= zFywC-my@ 123.entity 被审计单位
#Mg lHQO+ Xk?R mU6 124.addressee of the audit report 审计报告的收件人
y+A{Y JD ]OIh 125.unqualified opinion 无保留意见
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9_UN.] XMw.wQ'? 128.adverse opinion 否定意见
ab@=cL~^ \DS^i`o)rY 查看《
注会考试《审计》中的128个英文单词(一) 》
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