61.assessed level of material misstatement risk 重大错报风险的评估水平
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OSN`! 62.simall business 小规模企业
sP5\R# _(s|@UT# 63.accounting system
会计系统
f#UT~/~bL2 Mrlv(1PQT 64.test of control 控制测试
k:0HsN!F9 Yl#r9TM 65.walk-through test 穿行测试
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<X8 f?1?$Sp/W 66.communication 沟通
xW\iME 1x#Z}XG 67.flow chart 流程图
Q<V?rPAcx e03q9( 68.reperformance of internal control 重新执行
)xuvY3BPB? F+!K9( `| 69.audit evidence
审计证据
fWywegh "?GA}e"R 70.substantive procedures 实质性程序
zviEk/:zm B6iH[dTy_ 71.assertions 认定
Wo@0yF@ &i,xod6$ 72.esistence 存在
%P2GQS-N b*xw=G3% 73.occurrence 发生
;|f|d?Q\ lXS.,#lp 74.completeness 完整性
ch}t++`l] tTB,eR$ 75.rights and obligations 权利和义务
J]A!>|Ic !>{`o/dZ 76.valuation and allocation 计价和分摊
I|*w?i* rn7eY 77.cutoff 截止
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)2<<4 kqfO3{-;{: 78.accuracy 准确性
Yp1;5Bbp 1>1&NQ#} 79.classification 分类
B6&;nU>; )V<ML7_? 80.inspection 检查
fG107{!g= lU0'5!3R, 81.supervision of counting 监盘
i"~J -{d} 0?KY9 82.observation 观察
|#);^z_ -rSpgk0wL 83.confirmation 函证
B\,pbOE?# @-9I<)Z/2 84.computation 计算
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) 85.analytical procedures 分析程序
P".CZyI-i *E0dCY$ 86.vouch 核对
"#d>3M_ K]{Y >w 87.trace 追查
J|-X?V;ZW I'Dc9&2 88.audit sampling 审计抽样
d7.}=E.L )_eEM1 89.error 误差
u:Fa1 !4JR p0jQQg 90.expected error 预期误差
3 xSt -MA '%.:97 91.population 总体
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M--8" ~)XyrKw 92.sampling risk 抽样风险
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] 93.non- sampling risk 非抽样风险
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DY tA2Py 94.sampling unit 抽样单位
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uIOnP 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
q#RUL!WF7U @N,(82k 97.the risk of under reliance 信赖不足风险
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gec6u} tI42]:z 98.the risk of over reliance 信赖过度风险
,Jm2|WKH 'aYUF&GG 99.the risk of incorrect rejection 误拒风险
CatbEXO I!FIV^}Z( 100. the risk of incorrect acceptance 误受风险
~:`5Y"Av: a<c]N:1 101.working trial balance 试算平衡表
5L6_W-n{ N8hiv'3 102.index and cross-referencing 索引和交叉索引
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8 1>I4=mj 103.cash receipt 现金收入
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-MEp0 104.cash disbursement 现金支出
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+:O 105.bank statement 银行对账单
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V5Pr}"y GtR!a 106.bank reconciliation 银行存款余额调节表
`1}WQS d}@b 3 107.balance sheet date
资产负债表日
}q<p;4<\F S T#9auw 108.net realizable value 可变现净值
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OP 109.storeroom 仓库
Iw)}YZmn M]c"4b; 110.sale invoice 销售发票
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~quof> > 2)@(f~g 112.positive confirmation request 积极式询证函
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W|X=R?*ZK * {avx 114.purchase requisition 请购单
'e&L53n Dj?84y 115.receiving report 验收报告
onqifQ e}f#dR+( 116.gross margin 毛利
55Pe&V1= ^/6LVB * 117.manufacturing overhead 制造费用
#VM+.75o1 77 g<`}{ 118.material requisition 领料单
A9 *P7 ]A?(OA 119.inventory-taking 存货盘点
_HMQx_e0YM [TX1\*W 120.bond certificate 债券
"SMRvi57T qLjLfJJ2 121.stock certificate 股票
a/wg%cWG_ .1{:Q1"S 122.audit report 审计报告
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3 ;;6 123.entity 被审计单位
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nd{ ;AH8/M B9 124.addressee of the audit report 审计报告的收件人
d/"%fpp^0G <z.Y#{p?k 125.unqualified opinion 无保留意见
^;8dl.; %I^schE* 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
j.]ln}b/'+ $)YalZ 128.adverse opinion 否定意见
eoj(zY3 =67ab_V 查看《
注会考试《审计》中的128个英文单词(一) 》
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