61.assessed level of material misstatement risk 重大错报风险的评估水平
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22 62.simall business 小规模企业
-7TT6+H) 1\{0z3P 63.accounting system
会计系统
b\"JXfw cG6Q$ 64.test of control 控制测试
F N;X"it. j\f;zb?F 65.walk-through test 穿行测试
52/^>=t ik_Ll| 66.communication 沟通
5R?iTB1, ,'m<um 67.flow chart 流程图
X3". \=v7'Hp 68.reperformance of internal control 重新执行
}7+G'=XI/ 0vQ@n7 69.audit evidence
审计证据
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RpfE[ [{ K$sd 70.substantive procedures 实质性程序
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z,N 72.esistence 存在
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Q(f? 73.occurrence 发生
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L0cf To 74.completeness 完整性
]}i_Nq W) bk}.^m! 75.rights and obligations 权利和义务
5'?K(Jdmp {[61LQ6V9 76.valuation and allocation 计价和分摊
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v 77.cutoff 截止
%L:e~* |0ACapp! 78.accuracy 准确性
tk|Ew!M: uNxR#S 79.classification 分类
]L^X}[SH iyc}a6g 80.inspection 检查
=<y$5"| ce.'STm= 81.supervision of counting 监盘
BOrfKtG\ gnlGL[r| 82.observation 观察
:-xp'_\L ha1 J^e 83.confirmation 函证
73A1+2 <QQgOaS`2 84.computation 计算
q62TYg} CSRcTxH 85.analytical procedures 分析程序
DhG2!'N F]N9ZWn/ 86.vouch 核对
25XD fi75 UaiDo"i 87.trace 追查
`][~0\Y3m 0V{-5-. 88.audit sampling 审计抽样
;}#tm9S; J~V`"uo 89.error 误差
xqmP/1=NO `E8m>q Ss 90.expected error 预期误差
\vT0\1:|i LUna stA^ 91.population 总体
;VSHXU'H H|tbwU)J 92.sampling risk 抽样风险
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Aj7uS ?9mFI (r~ 93.non- sampling risk 非抽样风险
D06'" Yn+/yz5k_ 94.sampling unit 抽样单位
v:PNt#Ta UtIwrR[ 95.statistical sampling 统计抽样
Nj1vB;4Nx |fYNkD8z1 96.tolerable error 可容忍误差
>(ku* 1 9$ufod 97.the risk of under reliance 信赖不足风险
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^DS9D:oE 98.the risk of over reliance 信赖过度风险
,+3l9FuQ ]7^OTrZ N 99.the risk of incorrect rejection 误拒风险
)a.w4dH W#$ pt>h) 100. the risk of incorrect acceptance 误受风险
>k<.bEx(A Q!7Er 101.working trial balance 试算平衡表
dB ?+-aE -PbGNF 102.index and cross-referencing 索引和交叉索引
/(8Usu?g. &[`p qX 103.cash receipt 现金收入
IVzJ| ~e@QJ=r 104.cash disbursement 现金支出
n,hHh=.Fu %a<N[H3NV@ 105.bank statement 银行对账单
vRp =L54z )}\jbh>RH 106.bank reconciliation 银行存款余额调节表
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?WTX 107.balance sheet date
资产负债表日
/ *Z(;- w6+X{ 108.net realizable value 可变现净值
cF_ Y}C {-2I^Ym 5i 109.storeroom 仓库
'b]GcAL UpL?6) 110.sale invoice 销售发票
W&q]bi@C ),v[.9!}: 111.price list 价目表
jY-{hW+r i64a]= 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
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i!hzkK# 114.purchase requisition 请购单
8fKt6T v3x_8n$C9 115.receiving report 验收报告
><}FyK4C c}kZx1 116.gross margin 毛利
^8Tq0>n? @Iia>G@Rz 117.manufacturing overhead 制造费用
lZ.x@hDS U+CZv1 118.material requisition 领料单
!FX0Nx=oi d@#!,P5` 119.inventory-taking 存货盘点
6T! *YrS UX}ZE.cV 120.bond certificate 债券
qX^#fk7] w&jyijk( 121.stock certificate 股票
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R@o5N *&9_+F8ly 123.entity 被审计单位
vQ>x5\r5O_ D+lzISp~e 124.addressee of the audit report 审计报告的收件人
|6'(yn E;.<'t> 125.unqualified opinion 无保留意见
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acm5dN GGo)k1T|) 126.qualified opinion 保留意见
+kP)T(6 X<dQq`kZ 127.disclaimer of opinion 无法表示意见
A&*lb7X |b7v(Hx 128.adverse opinion 否定意见
|Wd]:ijJ :0|]cHm 查看《
注会考试《审计》中的128个英文单词(一) 》
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