61.assessed level of material misstatement risk 重大错报风险的评估水平
<h"*"q|9 >
l@o\ 62.simall business 小规模企业
xf?6_= B1C"F-2d 63.accounting system
会计系统
82bOiN15 !U2Wiks 64.test of control 控制测试
z]J
pvw`p vid
(^2+ 65.walk-through test 穿行测试
EFYyr f@ xep!.k x 66.communication 沟通
x$'0}vnT xN a Dzu" 67.flow chart 流程图
lN-[2vT< X+*"FKm S. 68.reperformance of internal control 重新执行
w u jcT 69.audit evidence
审计证据
@9wug!, Gpauy=4f 70.substantive procedures 实质性程序
=
+=k(* #q5
L4uM9 71.assertions 认定
u=5~^ 9 #CaT0#v 72.esistence 存在
6tBh`nYB= u{-J?t&` 73.occurrence 发生
]qLro< .>{.!a 74.completeness 完整性
Z\`i~ abVz/R/o 75.rights and obligations 权利和义务
f[bx|6 c-2##Pf_8O 76.valuation and allocation 计价和分摊
X R =^zp? <~[A 77.cutoff 截止
YMSA[hm U# jbii6e 78.accuracy 准确性
42Gv]X v/4Bt2J 79.classification 分类
)i;o\UU Ny.s
u?E 80.inspection 检查
>q:0w{.TU fFHT`"bD: 81.supervision of counting 监盘
nI-^
Ier0F7]I 82.observation 观察
(mOUbO8 k_2W*2'S 83.confirmation 函证
~t $zypw jH1!'1s| 84.computation 计算
9Okb)K95 Y+k)d^6r 85.analytical procedures 分析程序
!Ol>![ %D(%
lh2 86.vouch 核对
J&xH"U !;YmLJk;hN 87.trace 追查
pN[G?A `g;`
yJX< 88.audit sampling 审计抽样
mgB7l0)b KT)A{i 89.error 误差
Z|FWQ8gZ4m .}}w@NO 90.expected error 预期误差
f?iQ0wv) 8?lp:kM 91.population 总体
24TQl<H{ Bu ~N)^ 92.sampling risk 抽样风险
>g+ogwZ Yy4?|wVl 93.non- sampling risk 非抽样风险
u0;FQr2 26YY1T\B) 94.sampling unit 抽样单位
vwZrvjP2 <c[+60p" 95.statistical sampling 统计抽样
:
kVEB<G ZiBTe,; 96.tolerable error 可容忍误差
+H[GD! y/>]6Pj 97.the risk of under reliance 信赖不足风险
[@U2a$k+d 6.z8!4fpl 98.the risk of over reliance 信赖过度风险
\0'7p-T6 \($EYhx 99.the risk of incorrect rejection 误拒风险
O.n pi: a 2Uf}gG) 100. the risk of incorrect acceptance 误受风险
~.;S>o[ #x"dWi( 101.working trial balance 试算平衡表
%&L]k>n^ 6vVx>hFJ47 102.index and cross-referencing 索引和交叉索引
<lHelX=/ DP=4<ES%+ 103.cash receipt 现金收入
y*,3P0*z e
MPkk=V 104.cash disbursement 现金支出
*5$$C&@o9 ,LjB%f[ 105.bank statement 银行对账单
{/]Ks8`
Dm $`:/OA<. 106.bank reconciliation 银行存款余额调节表
>b>3M' <(Ub( 107.balance sheet date
资产负债表日
rs$sAa*f -ec~~95 108.net realizable value 可变现净值
YYFJJ,7? 5gP#V
K 109.storeroom 仓库
@ \ip?= c?i=6CdD' 110.sale invoice 销售发票
?MevPy`H ,
5jE9 111.price list 价目表
V\8vJ3.YV _@3?yv~ D 112.positive confirmation request 积极式询证函
SRq0y,d K
DP7u 113.negative confirmation request 消极式询证函
/esSM~*H pEIc?i* 114.purchase requisition 请购单
unqX<6hu t?p[w&@M2 115.receiving report 验收报告
5?),6o); [m7jZOEu 116.gross margin 毛利
{l=! Ilvz@= 117.manufacturing overhead 制造费用
+Ok R7bl JFVal# 118.material requisition 领料单
:UmY|=v?t wXf_2qB9 119.inventory-taking 存货盘点
`INcZr" BgLK}p^ 120.bond certificate 债券
cCN[c)[c| }?xu/C 121.stock certificate 股票
Wbc*x
*Go
t 122.audit report 审计报告
)
'x4#5] AZ cWf8 123.entity 被审计单位
4-efnB 3e$&rpv 124.addressee of the audit report 审计报告的收件人
'S<ebwRd= 4`uI)N(}* 125.unqualified opinion 无保留意见
-?n|kSHX )}\T~#Q]y 126.qualified opinion 保留意见
Gc}d#oo*k <N^2|*3 127.disclaimer of opinion 无法表示意见
\:C@L&3[ `V[{(&?,n 128.adverse opinion 否定意见
:i+Tf~k{ ;Ad$Q9)EE 查看《
注会考试《审计》中的128个英文单词(一) 》
/m%Y.:g