61.assessed level of material misstatement risk 重大错报风险的评估水平
*JpEBtTv=5 efbt\j6@%2 62.simall business 小规模企业
P?0b-Qr$a $%t{O[
( 63.accounting system
会计系统
b-O4IDIT $C[YqZO 64.test of control 控制测试
U-lN_?
E'r*
g{, 65.walk-through test 穿行测试
T|{BT!
W1E d!gm4hQhl 66.communication 沟通
{M%"z,GL7J cnIy*!cJs 67.flow chart 流程图
5#d(_ Gf%o|kX] 68.reperformance of internal control 重新执行
sztnRX_ lO9>?y8.y 69.audit evidence
审计证据
t]@Zd* S3J6P2P 70.substantive procedures 实质性程序
n `n3[
NA3yd^sr 71.assertions 认定
4\$Ze0tv J]~fv9~
P 72.esistence 存在
#S
e !t_,x= 73.occurrence 发生
}40/GW
p<f C$%QVcf 74.completeness 完整性
<wSmfg,yF ? {l2 75.rights and obligations 权利和义务
cX=` T
l @O3w4Zs 76.valuation and allocation 计价和分摊
t|y4kM -p;oe}| 77.cutoff 截止
?"C]h s _*;cwMne- 78.accuracy 准确性
We4 FR4` [7Kn$OfP 79.classification 分类
\u /5&[; i5wA=K_ 80.inspection 检查
nRo`O GqAedz ;. 81.supervision of counting 监盘
lGM3?AN CTI(Kh+ 82.observation 观察
7<tqT
@c Bs
Ras 83.confirmation 函证
yf8UfB#a *K98z ? 84.computation 计算
Pw7'6W1 }3*h`(Bv7 85.analytical procedures 分析程序
JZtFt=>q UMX+h])#N 86.vouch 核对
6d.m@T6~ '^J/aV 87.trace 追查
d,[KcX hKT:@l* 88.audit sampling 审计抽样
*.+>
ur?t GHlra^ 89.error 误差
g
764wl \=_8G:1 90.expected error 预期误差
D4vmBVT C>u 3n^ 91.population 总体
lxmS.C g:6yvEu$ - 92.sampling risk 抽样风险
A8RT3OiXA ,G:4H%? 93.non- sampling risk 非抽样风险
b{ozt\: M #wd \& 94.sampling unit 抽样单位
nn
O}`01A!u; 95.statistical sampling 统计抽样
&B2c]GoW ?rOb?cu- 96.tolerable error 可容忍误差
R] [M_ r v-gT
3kJ 97.the risk of under reliance 信赖不足风险
]EcZ|c7o9y LAKZAi%O0 98.the risk of over reliance 信赖过度风险
$`Xx5Ts7 otIJ[Mvyq 99.the risk of incorrect rejection 误拒风险
^hHeH:@ &Kve vPF 100. the risk of incorrect acceptance 误受风险
1;xw)65 8 (KfX% 101.working trial balance 试算平衡表
"[?/I3{E :.Qe=}9
102.index and cross-referencing 索引和交叉索引
H/3Zdj 9 -n
*>zGc 103.cash receipt 现金收入
Crhi+D pG( knu 104.cash disbursement 现金支出
w&"w" zn
?;>Bl 105.bank statement 银行对账单
]Z-oUO
Z<k T"H)g 106.bank reconciliation 银行存款余额调节表
e]
K=Nm ]jb4Z 107.balance sheet date
资产负债表日
&7T
H
V J=X%
xb 108.net realizable value 可变现净值
T{<@MK%],d j?f <hQ 109.storeroom 仓库
@,4%8E5 l>UUaf|
O 110.sale invoice 销售发票
V"H7zx i5KwYoN 111.price list 价目表
-z0{\=@#m n6-Ic',; 112.positive confirmation request 积极式询证函
F!&pENQ G\+nWvV7 113.negative confirmation request 消极式询证函
HD)HCDTX n]DN xC@b 114.purchase requisition 请购单
9I\3T6&tr |NU0tct^ 115.receiving report 验收报告
nbASpa( (Q5@MfK` 116.gross margin 毛利
5g1M_8e'+ 7vaN&%;E% 117.manufacturing overhead 制造费用
KKjxg7{K 2-V)>9
8 118.material requisition 领料单
),]2`w&k ES\Q5)t/fo 119.inventory-taking 存货盘点
:pDY N4H+_g| 120.bond certificate 债券
>I&
jurU# zg7l>9Sc 121.stock certificate 股票
Wjr
M
d#^ @ 9 {%Kn 122.audit report 审计报告
vA;F]epr! >y
Bxa) 123.entity 被审计单位
}utNZhJ U>_IYT
124.addressee of the audit report 审计报告的收件人
l^!A v]T(zL| 125.unqualified opinion 无保留意见
AM[jL'r| H_?B{We 126.qualified opinion 保留意见
"Ug/
',jkV >4/L-y+ 127.disclaimer of opinion 无法表示意见
'^Utbp2< 7<:Wq=e!r 128.adverse opinion 否定意见
%XI"<Y\yL ;}WtJ&y=M 查看《
注会考试《审计》中的128个英文单词(一) 》
IE)"rTI)b