61.assessed level of material misstatement risk 重大错报风险的评估水平
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dr"d \z>Re$: 62.simall business 小规模企业
v"'Co6fw F&?55@b 63.accounting system
会计系统
pE.f} X :2%U 64.test of control 控制测试
Us4J[MW< @pq#? 65.walk-through test 穿行测试
7d&_5Tj: c"qaULY 66.communication 沟通
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{?f<G0F 67.flow chart 流程图
.KiJq:$H &6!~Q,;K- 68.reperformance of internal control 重新执行
4u}"ng
c`:hEQs 69.audit evidence
审计证据
:B(F?9qK E({+2}=1 70.substantive procedures 实质性程序
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* BQYj"Wi 71.assertions 认定
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SZa 72.esistence 存在
RiHOX&-7 .yz-o\,gF% 73.occurrence 发生
~" \qX+ {v&c5B~,\ 74.completeness 完整性
@\-i3EhR l#7].-/ 75.rights and obligations 权利和义务
fQ>=\*b9x^ =%u\x=u| 76.valuation and allocation 计价和分摊
8`bQ,E+2 +$]eA'Bh@ 77.cutoff 截止
R#j-Z#/" Fua:& 77 78.accuracy 准确性
w)x`zVwO DG_tmDT4 79.classification 分类
>r Nff!Ow Be"Swz(n 80.inspection 检查
zqEMR>px JTT"t
@__ 81.supervision of counting 监盘
5#jna9Xc dc#Db~v}k 82.observation 观察
O6rrv,+_L g=eYl_P6 83.confirmation 函证
$'$#Xn,hU Q_}i8p' 84.computation 计算
=GO/r;4 )h(Dt(2Wm 85.analytical procedures 分析程序
g@WGd(o0) /<Nb/#8 86.vouch 核对
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|wqna 87.trace 追查
\EH:FM}l, HnvE\t9` 88.audit sampling 审计抽样
%(4G[R[ \Ol3kx| 89.error 误差
] iKFEd 8+^?<FKa 90.expected error 预期误差
q|PB[*T rCcNu 91.population 总体
p
/V $YDZtS&h 92.sampling risk 抽样风险
Q;O\tl 6bL+q`3> 93.non- sampling risk 非抽样风险
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'a ) a/@<KnT 94.sampling unit 抽样单位
^+Ez[S{8 /'|'3J]HP 95.statistical sampling 统计抽样
w, 0tY=h6 |xI\)VE^ 96.tolerable error 可容忍误差
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`Wn98s 97.the risk of under reliance 信赖不足风险
@Z$`c{V< 6T6 S9A*nT 98.the risk of over reliance 信赖过度风险
8kZ~ aubmA0w 99.the risk of incorrect rejection 误拒风险
a,Gd\.D I\R5Cb<p 100. the risk of incorrect acceptance 误受风险
'"}|'J # k+Ggw 101.working trial balance 试算平衡表
$[VeZ- cvn4Q- ^ 102.index and cross-referencing 索引和交叉索引
Z<a6U 3 ]d"4G7mu`l 103.cash receipt 现金收入
T:0X-U }Gpw2 104.cash disbursement 现金支出
=YX/]g|9K t1HUp dHY 105.bank statement 银行对账单
(_ov_3 9GS<d.#Nvc 106.bank reconciliation 银行存款余额调节表
s~$kzEtjjU *(ex:1sW 107.balance sheet date
资产负债表日
"s$v?voo lo:]r.lX{ 108.net realizable value 可变现净值
y(|6` b?-%Uzp< 109.storeroom 仓库
oS)0,p <[xxCW(2 110.sale invoice 销售发票
ssW+'GD puS'9Lpp 111.price list 价目表
<\x/Y$jm0n /:>f$k4~h 112.positive confirmation request 积极式询证函
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)4$6 113.negative confirmation request 消极式询证函
CAY^ `K! ]sO}) 114.purchase requisition 请购单
);$Uf!v4 oaI7j=Gp 115.receiving report 验收报告
j' -akXo< gcr,?rE< 116.gross margin 毛利
#{(?a.: } oJ+2OepN 117.manufacturing overhead 制造费用
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~2 MoA2Cp;8X 118.material requisition 领料单
%iIryv; \Ja%u"DA 119.inventory-taking 存货盘点
?[Q;275 '9GHmtdO, 120.bond certificate 债券
5(>m=ef" ]M{SM`Ya 121.stock certificate 股票
W<;i~
W >82Q!HaH 122.audit report 审计报告
aEX;yy* 8E/$nRfOd 123.entity 被审计单位
|LKhT4rE Z!6\KV] 124.addressee of the audit report 审计报告的收件人
G5zZf~r e~J% NU '& 125.unqualified opinion 无保留意见
>0+m yyk[oH-Q 126.qualified opinion 保留意见
U*/ }*$-rieg 127.disclaimer of opinion 无法表示意见
HeGGAjc x{ ~-YzWho 128.adverse opinion 否定意见
qYIBP?`g +d\"n 查看《
注会考试《审计》中的128个英文单词(一) 》
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