61.assessed level of material misstatement risk 重大错报风险的评估水平
s'a/j)^ }Q?c"H!/ 62.simall business 小规模企业
];a=Pn-:}G WD2]&g 63.accounting system
会计系统
{VvqO7 A qY<'<T4\ 64.test of control 控制测试
D@
|W<i- 28H8l2{[> 65.walk-through test 穿行测试
R)z4n 5b
/|
!{ 66.communication 沟通
:xD=`ib XKttZOiGT 67.flow chart 流程图
M?:c)&$]D )XakJU^o 68.reperformance of internal control 重新执行
v:o({Y 1Aq 8lb%eb]
U 69.audit evidence
审计证据
-/cZeQDPb *x])Y~oQ 70.substantive procedures 实质性程序
[*H N" YW`,v6 71.assertions 认定
pr#z=vqH
j =WST 72.esistence 存在
OQT;zqup x&9hI 73.occurrence 发生
\"^w'ng jJY"{foWV 74.completeness 完整性
S<u-n8bv >`wV1^M6? 75.rights and obligations 权利和义务
gu<'QV" %D8ZO0J7H 76.valuation and allocation 计价和分摊
< hO
/jB W#BM(I 77.cutoff 截止
Tekfw .J.-Mm`. 78.accuracy 准确性
2Sp=rI
H(2]7dRS% 79.classification 分类
8J~1-; H5]^
6
HwX 80.inspection 检查
?jt}*q>X] A~+S1
81.supervision of counting 监盘
2fS[J'-o &S]@Ot<z 82.observation 观察
)\be2^p ;D
s46M-s 83.confirmation 函证
z$GoaS(
S_v'hlrrT 84.computation 计算
?(m
jx 0=q;@OIf 85.analytical procedures 分析程序
J.dLPKU;- ~L_hZso4 86.vouch 核对
rBTeb0i? 4jBC9b}O 87.trace 追查
X*Dj[TD] )aao[_ZS 88.audit sampling 审计抽样
Cc<,z*T hL;8pE8 89.error 误差
/43-;"%> D8nD/||;Z 90.expected error 预期误差
'vq:D$A 7 aYn0_NKp 91.population 总体
a/U2xq{x ;)I'WQ]Q 92.sampling risk 抽样风险
RQp|T5Er* :%AL\n 93.non- sampling risk 非抽样风险
drd/ jH& L IVU^Os. 94.sampling unit 抽样单位
@]c(V%x {}m PEd b 95.statistical sampling 统计抽样
A@D2+fS pge++Di 96.tolerable error 可容忍误差
}KK Y6D|d> o|iYd
n\ 97.the risk of under reliance 信赖不足风险
TO*BH^5R ]I.n\2R]om 98.the risk of over reliance 信赖过度风险
L9ap( 7`H
1f]d 99.the risk of incorrect rejection 误拒风险
#9fWAF
kctzNGF| 100. the risk of incorrect acceptance 误受风险
t"lyvI[ +"}=d3E6 101.working trial balance 试算平衡表
?D)<, ]cC[-F[ 102.index and cross-referencing 索引和交叉索引
y"<))-MH !k(_PM 103.cash receipt 现金收入
w pt='( [;.`,/ 104.cash disbursement 现金支出
-MugnB6
Rek
-`ki5F 105.bank statement 银行对账单
?Xo*1Z =
Dbaf0 106.bank reconciliation 银行存款余额调节表
Lru-u: J3b4cxm 107.balance sheet date
资产负债表日
1?Aga,~k:a u@P[Vb 108.net realizable value 可变现净值
SL&hJs4c' n*'<uKpM 109.storeroom 仓库
b*mKei 4Kv[e]10( 110.sale invoice 销售发票
o{kbc5_ "SoHt]%# 111.price list 价目表
FNQX7O52 Xvok1NM,
112.positive confirmation request 积极式询证函
\#x}q'BC4 /_-;zL 113.negative confirmation request 消极式询证函
:9Y$'+ <&H NOK/<_/ 114.purchase requisition 请购单
6V+ qnUk Hv<'dt
$| 115.receiving report 验收报告
/
<3<.
~ +1Ph<zq" 116.gross margin 毛利
1fL<&G _0 snAt^iC 117.manufacturing overhead 制造费用
hc$@J}` Uo_tUp_Q 118.material requisition 领料单
&MgeYpd |"$uRV=qm 119.inventory-taking 存货盘点
X7|.T0{=x M}"r#Plq 120.bond certificate 债券
l??;3kh1 Q1&P@Io$ 121.stock certificate 股票
w[Ep*-yeI W {.78Zi9K 122.audit report 审计报告
$
Cjk bv
dR"G 123.entity 被审计单位
q1hMmMi ;;gK@?hJ 124.addressee of the audit report 审计报告的收件人
rp:wQH7 dow^*{fqZ 125.unqualified opinion 无保留意见
$ 'QdFkOr Q
\J,}1<`6 126.qualified opinion 保留意见
D;F{1[s( h#Ce
_,o 127.disclaimer of opinion 无法表示意见
8C.!V =@\ M`,XyIn 128.adverse opinion 否定意见
P8gXCX!>U tllBCuAe 查看《
注会考试《审计》中的128个英文单词(一) 》
Lg`Jp&Kg