61.assessed level of material misstatement risk 重大错报风险的评估水平
6yy%_+k* >3p~>;9sc 62.simall business 小规模企业
M6&=- l<XYDb~op 63.accounting system
会计系统
T/E=?kBR e_e\Ie/pDc 64.test of control 控制测试
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%j#bv ?fH1?Z\'K 65.walk-through test 穿行测试
6 eryf? RWv4/=}(G 66.communication 沟通
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$z(?b FkrXM!mJ 67.flow chart 流程图
C jf<,x$ EF!J#N2 68.reperformance of internal control 重新执行
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审计证据
(1|wM+)" O`0r'&n 70.substantive procedures 实质性程序
9vP;i= fr .O"a: ^i 71.assertions 认定
b9rQQS |;NfH|43; 72.esistence 存在
-XXsob}/8 [3bPoAr\ 73.occurrence 发生
i#>t<g`l AuK$KGCI= 74.completeness 完整性
t3<8n;'y: .iy>N/u 75.rights and obligations 权利和义务
_|US`,kfc qK7:[\T|?T 76.valuation and allocation 计价和分摊
xh:I]('R ViiJDYT>E< 77.cutoff 截止
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d-^ AE>W$x8P 78.accuracy 准确性
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80.inspection 检查
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81.supervision of counting 监盘
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YA,~qT| 82.observation 观察
s1Acl\l-uF qr4 lr!#t 83.confirmation 函证
ZN#b5I2Pf `2]0 X#R 84.computation 计算
>)<? _?H3*!>3 85.analytical procedures 分析程序
Hc'Pp{| X yn}Dj9(q 86.vouch 核对
V3ozaVk; 2j8GJU/L 87.trace 追查
V5(_7b#z`` Lq5xp< 88.audit sampling 审计抽样
hUi@T}aA| d~qQ_2M[G 89.error 误差
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dvjj"F'Bf k5E2{&wZ 91.population 总体
iGhvQmd(/* uQ-GJI^t 92.sampling risk 抽样风险
)9"^ D 6}-No 93.non- sampling risk 非抽样风险
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A9b(P[!]T: Q~nVbj?c2v 95.statistical sampling 统计抽样
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H*f w K bLSK 96.tolerable error 可容忍误差
#4mRMsW5" @CzFzVmF" 97.the risk of under reliance 信赖不足风险
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doAeTZ r{v3XD/ 98.the risk of over reliance 信赖过度风险
sMGo1pG( (0.oE%B",1 99.the risk of incorrect rejection 误拒风险
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V?S}%-a c ^ds|7i]a 101.working trial balance 试算平衡表
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6F1Rt 7he,(V 102.index and cross-referencing 索引和交叉索引
T"{~mQ* l%2VA 103.cash receipt 现金收入
Zb=NcEPGy cxs@ph&Wk 104.cash disbursement 现金支出
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105.bank statement 银行对账单
&Tt7VYJfIV ?YR;o4 106.bank reconciliation 银行存款余额调节表
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B1_9l3RM 107.balance sheet date
资产负债表日
yS~Y"#F!. pRV.\*:c 108.net realizable value 可变现净值
+8zACs{p [<f2h-V$ 109.storeroom 仓库
1ARtFR2C{b UCcr> 110.sale invoice 销售发票
)!27=R/ +pqbl*W;1 111.price list 价目表
^WB[uFt- "L]v:lg3 112.positive confirmation request 积极式询证函
8*u'D@0 HjA~3l7 113.negative confirmation request 消极式询证函
g/.FJ-I* $/"Ymm#"\Y 114.purchase requisition 请购单
m+'1c}n^7 ^5]9B<i[Y 115.receiving report 验收报告
5go)D+6s fQib?g/G 116.gross margin 毛利
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2_!(FZ<l 117.manufacturing overhead 制造费用
=? !FO'zt" ks.p)F>] 118.material requisition 领料单
T3oFgzoO :;Z/$M16B 119.inventory-taking 存货盘点
esTL3 l{[ I*TTD]e'X 120.bond certificate 债券
R?)Yh.vi=t B bmw[Qf\ 121.stock certificate 股票
]~]TZb } 9zi5o8 122.audit report 审计报告
aQ(P#n>a2 Se!w(Y& 123.entity 被审计单位
xMk>r1Ud =)+^ y}xb 124.addressee of the audit report 审计报告的收件人
>oq\`E .>;??BG} 125.unqualified opinion 无保留意见
25Z}.)) q0%QMut% 126.qualified opinion 保留意见
bJMsB|r @Pc7$ qD % 127.disclaimer of opinion 无法表示意见
G_=i#Tu[ 4Mg%}/cC 128.adverse opinion 否定意见
q(~jP0pj% r8 YM#dF 查看《
注会考试《审计》中的128个英文单词(一) 》
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