61.assessed level of material misstatement risk 重大错报风险的评估水平
$kkp*3{ot vJTfo#C| 62.simall business 小规模企业
ol?z<53X] xm}q6>jRV 63.accounting system
会计系统
;&+[W(7Sy ;.nP%jD 64.test of control 控制测试
P~Te+ -jX} b`h%W"|2L 65.walk-through test 穿行测试
IqhICC1V- z*M}=`M$ 66.communication 沟通
bmj8WZ r^w\9a_ 67.flow chart 流程图
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h;Y 68.reperformance of internal control 重新执行
t$]&,ucW# 9UeVvH 69.audit evidence
审计证据
=2RhPD +A8=R%&b)[ 70.substantive procedures 实质性程序
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R80 71.assertions 认定
WFU?o[k-O %_B:EMPd 72.esistence 存在
g.[+yzuE6 QL)>/%yU 73.occurrence 发生
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}<*~w; 74.completeness 完整性
.sd B3x Lnh':7FQJx 75.rights and obligations 权利和义务
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O B>~k).M&, 76.valuation and allocation 计价和分摊
j~,h)C/v GXOFk7> 77.cutoff 截止
[c&2i`C ]j& FbP)3 78.accuracy 准确性
8_xnWMOe k~0#'I9 79.classification 分类
y#]}5gJ `fQM 80.inspection 检查
'RDWU7c9] N4I^.k<-A 81.supervision of counting 监盘
!(kX~S O24Jj\" 82.observation 观察
-M"IVyy@ M*d-z 83.confirmation 函证
!2GHJHxv]c f!5F]qP>- 84.computation 计算
{iA^rv| r#LnDseW 85.analytical procedures 分析程序
84iJ[Fq{ \Os:6U=X- 86.vouch 核对
=y?#^ Px'R`1^ 87.trace 追查
$Llta,ULE 60`+9(^ 88.audit sampling 审计抽样
WI,40&< q&u$0XmV 89.error 误差
*Y8XP8u/ &(gm4bTg 90.expected error 预期误差
@q,)fBZq hZ!oRWIU%G 91.population 总体
?sV[MsOsC `koOp 92.sampling risk 抽样风险
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h*Zy 93.non- sampling risk 非抽样风险
$np=eT) 3f_i1|>)' 94.sampling unit 抽样单位
]} '^` aw1P5aPmX 95.statistical sampling 统计抽样
v#zPH5xo F#6cF=};@ 96.tolerable error 可容忍误差
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|NmC + rxQ<4 97.the risk of under reliance 信赖不足风险
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=&Jo9 98.the risk of over reliance 信赖过度风险
sN-oEqS +Z > < 99.the risk of incorrect rejection 误拒风险
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+ 26M~<Ic 100. the risk of incorrect acceptance 误受风险
"r@G@pe 9GThyY 101.working trial balance 试算平衡表
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^;.cS, S9J5(lYv~N 102.index and cross-referencing 索引和交叉索引
PQ,+hq Khj=llo, 103.cash receipt 现金收入
q?yMa9ZZky z4g+2f7h-X 104.cash disbursement 现金支出
9/G!0uE ^+M><jE9 105.bank statement 银行对账单
tR<L`?4 c -w0 106.bank reconciliation 银行存款余额调节表
57U%` 85}
ii{S 107.balance sheet date
资产负债表日
p zg&/m&F` or7pJy%4" 108.net realizable value 可变现净值
y<|)'( R3?:\d{ 109.storeroom 仓库
+lKrj\Xj i *B:El1 110.sale invoice 销售发票
[@<G+j $~=2{ 111.price list 价目表
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kJ~R4 112.positive confirmation request 积极式询证函
O] H=s YwXXXh 113.negative confirmation request 消极式询证函
l&3ki! |#V(p^ 114.purchase requisition 请购单
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Mww Y#`Lcg+r, 115.receiving report 验收报告
9\>sDSCx ywEDy|Wn$~ 116.gross margin 毛利
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c=v} HVGr-/ 117.manufacturing overhead 制造费用
JR)/c6j 6|^0_6_ 118.material requisition 领料单
n8$=f'Hgb g#qNHR 119.inventory-taking 存货盘点
}%x}fu# C3)|<E 120.bond certificate 债券
U. (Tl>K|0 ]H+{eJB7O 121.stock certificate 股票
xg} ug[ ]26mB 122.audit report 审计报告
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123.entity 被审计单位
]`d2_mu TP{Gt.e 124.addressee of the audit report 审计报告的收件人
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|g/ H|`R4hAk 125.unqualified opinion 无保留意见
KmL$M f>z`i\1oO 126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见
:+:6_x U(~U!O} 128.adverse opinion 否定意见
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*X)DAs 查看《
注会考试《审计》中的128个英文单词(一) 》
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