61.assessed level of material misstatement risk 重大错报风险的评估水平
PjkJsH 0vRug|}k#% 62.simall business 小规模企业
hVcV_ [!E8 C9Q#! 63.accounting system
会计系统
-Fj:^q:@u M6b;
DQ 64.test of control 控制测试
}Myi0I< sy|{}NkA! 65.walk-through test 穿行测试
D'823,-). e/<Og\}P/ 66.communication 沟通
A"@C }f ~\z\f}w 67.flow chart 流程图
3[L)q2;}$N 8HyK;+ZkVd 68.reperformance of internal control 重新执行
vK?{Z^J][ Px)/`'D 69.audit evidence
审计证据
kEQ${F{ kOGpe'bV 70.substantive procedures 实质性程序
R3$K[Lv, i}5
#n 71.assertions 认定
m{bw(+r b)A$lP%` 72.esistence 存在
F_$ K+6 J8x>vC 73.occurrence 发生
sGCV um} m"!!) 74.completeness 完整性
b:S#Sz$ EK^ld!g( 75.rights and obligations 权利和义务
;
,y9 UUx0#D/U0C 76.valuation and allocation 计价和分摊
`q
4% dfo{ B/+ 77.cutoff 截止
By8C-jD k.DDf
uKN 78.accuracy 准确性
#isBE}sT{ j
!;?=s 79.classification 分类
Xa2QtJq }cll? 2 80.inspection 检查
or u.a m#'2
3 81.supervision of counting 监盘
i>S
/W!F P(W7,GD,k 82.observation 观察
=^P<D&%q 1_7}B4 83.confirmation 函证
@Zs}8YhC |/g\N,] 84.computation 计算
".qh]RVjV =S-'*F 85.analytical procedures 分析程序
LmLV2f J*8fGR% 86.vouch 核对
Xv'M\T}6C+ `n7z+ 87.trace 追查
4
~17s`+ w*ig[{
I 88.audit sampling 审计抽样
UKx91a}g G1Cn[F;e 89.error 误差
;b$
(T5 gJ>?<F; 90.expected error 预期误差
f;6a4<bz -O_5OT4 91.population 总体
(i7]N[ Rtn.cSd 92.sampling risk 抽样风险
:JqH.Sqk ]7
ROCJ; 93.non- sampling risk 非抽样风险
+E QRNbA ]OHzE]Q 94.sampling unit 抽样单位
EpeTfD
;KmSz 1
A 95.statistical sampling 统计抽样
QhK]>d. Warz"n]iC 96.tolerable error 可容忍误差
Nl7"|()e gQ*0Mk 97.the risk of under reliance 信赖不足风险
!E> *Mn q]tPsX5{* 98.the risk of over reliance 信赖过度风险
|-I[{"6q$@ ;t@zH+*} 99.the risk of incorrect rejection 误拒风险
>(u =/pp=: MZE8Cvq0 100. the risk of incorrect acceptance 误受风险
HW{osav9 $CO^dFf 101.working trial balance 试算平衡表
k:<yy^g$X
pSASMc@ 102.index and cross-referencing 索引和交叉索引
mz[rB|v"/7 }(dhXOf\q 103.cash receipt 现金收入
l.lXt
o.6) &-9wUZ 104.cash disbursement 现金支出
&M~*w~w` .8l\;/o| 105.bank statement 银行对账单
#OH-LWZh xF5q=%n 106.bank reconciliation 银行存款余额调节表
ycRy!0l _I~W!8&w> 107.balance sheet date
资产负债表日
w:&m_z#M j"/i+r{"E 108.net realizable value 可变现净值
_5.^A&Y* [a5L WW 109.storeroom 仓库
Xf9<kbRw/ 1,Uv;s;{ 110.sale invoice 销售发票
gec<5Ewg '6fMF#X4F 111.price list 价目表
JMpjiB,A} J(h=@cw 112.positive confirmation request 积极式询证函
:sFP{rFx~ O(h4;'/E 113.negative confirmation request 消极式询证函
veAGUE
%3 _{KQQ
5k\ 114.purchase requisition 请购单
mKPyM<Q J-ACV(z=q 115.receiving report 验收报告
wnP#.[,V !Z,h5u\.w 116.gross margin 毛利
$Dd IY} H6x~mZu_:T 117.manufacturing overhead 制造费用
)wo'i]#2: 0eQyzn*98 118.material requisition 领料单
I)]wi% S-npJh
6 119.inventory-taking 存货盘点
.#6Dad=S* &
p"ks8" 120.bond certificate 债券
WL7R.!P %:N6#;l M 121.stock certificate 股票
x;l\#x/< y1(smZU 122.audit report 审计报告
^{_`j
E UBrYN'QRNt 123.entity 被审计单位
;-lk#D?n9 ATv.3cy
124.addressee of the audit report 审计报告的收件人
R>To
L $OHY^IE( 125.unqualified opinion 无保留意见
!!b5vzyve 1 +O- g 126.qualified opinion 保留意见
OO]~\j vdYd~>w 127.disclaimer of opinion 无法表示意见
s
9PD[u/y _+S`[:;a 128.adverse opinion 否定意见
"Git@%80 M ZB0vdx 查看《
注会考试《审计》中的128个英文单词(一) 》
<K%qaf