61.assessed level of material misstatement risk 重大错报风险的评估水平
uki#/GzaO UO0{):w> 62.simall business 小规模企业
e6@=wnoX u DS+}UO 63.accounting system
会计系统
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AL~3 64.test of control 控制测试
*scVJ ~$Tkn_w# 65.walk-through test 穿行测试
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U_jGwD 66.communication 沟通
0b+Wc43}K Cn'(<bl 67.flow chart 流程图
"& ])lz[u mHV%I@`Y6 68.reperformance of internal control 重新执行
nKPYOY8^ 4r>6G/b8* 69.audit evidence
审计证据
sGyeb5c G`SUxhC k 70.substantive procedures 实质性程序
|n+qMql' 6G1@smP 71.assertions 认定
)j9SGLo <sWprR 72.esistence 存在
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lD)%s! 73.occurrence 发生
]op}y0 ?5C!<3gM) 74.completeness 完整性
UtPLI al B:5Rr}eY+ 75.rights and obligations 权利和义务
K&vF0*gN3 F"&~*m^+ 76.valuation and allocation 计价和分摊
%eX{WgH q*U*Fu+ 77.cutoff 截止
]RPs|R? <e Th 78.accuracy 准确性
xbdN0MAU WKC.$[T= 79.classification 分类
\w/yF4,3<w >p)MawT] 80.inspection 检查
(!ZM{Js% i!J8 d" 81.supervision of counting 监盘
13 =A o)Iff)m$ 82.observation 观察
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&~8oQC-eF wN@oYFoL 84.computation 计算
f%SZg!+t QqFR\6 85.analytical procedures 分析程序
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86.vouch 核对
C<NLE- CnpV:>V= 87.trace 追查
fKeT,U`W 0t Fkd 88.audit sampling 审计抽样
S)cLW~=z d;zai]] 89.error 误差
dYT% 6VS4y-N 90.expected error 预期误差
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p2ogn}` 91.population 总体
[<2<Y '10oK {m$ 92.sampling risk 抽样风险
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L7DRQ1 n!NS(.o 94.sampling unit 抽样单位
ZvNJ^Xz wLi4G@jJ 95.statistical sampling 统计抽样
".W8) igIRSN}h 96.tolerable error 可容忍误差
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$f? tQ8.f 97.the risk of under reliance 信赖不足风险
m+b): [0(B>a3J 98.the risk of over reliance 信赖过度风险
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100. the risk of incorrect acceptance 误受风险
R@/"B8H ).Fpgxs 101.working trial balance 试算平衡表
mR&H9NG =8t]\Y? 102.index and cross-referencing 索引和交叉索引
:# .<[ brW :C?} 103.cash receipt 现金收入
_kj wFq ,24p%KJ*X 104.cash disbursement 现金支出
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P2=2)Q 105.bank statement 银行对账单
u -;_y='m Q~OxH'>>( 106.bank reconciliation 银行存款余额调节表
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h **$LR<L 107.balance sheet date
资产负债表日
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^>l\, 108.net realizable value 可变现净值
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M@`;JjtSA n&"B0y cF 110.sale invoice 销售发票
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h%5> ;LG#.~f 111.price list 价目表
/JHc! D }])oM|fgO 112.positive confirmation request 积极式询证函
K%a%a6k` y`F3Hr c 113.negative confirmation request 消极式询证函
luo lwrCpD. 114.purchase requisition 请购单
=<{np i(AT8Bo2 115.receiving report 验收报告
g'H$R~ag TM_/`a2} 116.gross margin 毛利
:+qF8t[L [U5\bX@$ 117.manufacturing overhead 制造费用
tKuVQH~D =T(6#" 118.material requisition 领料单
*VFf.aPwYi fz\9 S 119.inventory-taking 存货盘点
#:[t^} vgsJeV`}I 120.bond certificate 债券
[P&7i57 /W>iJfx 121.stock certificate 股票
}|g\ 8jq $6mX 122.audit report 审计报告
?AJKBW^ i+p^ ^t\ 123.entity 被审计单位
^Pbk#|$rU (-ufBYO6 124.addressee of the audit report 审计报告的收件人
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P Oa|$ 125.unqualified opinion 无保留意见
~\Hc,5G -o!$tI& 126.qualified opinion 保留意见
.}O[dR L1cI`9 127.disclaimer of opinion 无法表示意见
"JlpU-8[0@ Hea;?4Vg 128.adverse opinion 否定意见
9QDFEYG P(+&OoY2 查看《
注会考试《审计》中的128个英文单词(一) 》
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