61.assessed level of material misstatement risk 重大错报风险的评估水平
J7a_a>Y lfTDpKz3D 62.simall business 小规模企业
fRlO.!0( q}x+#[Ef 63.accounting system
会计系统
~!//|q^J] xQA6!j 64.test of control 控制测试
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6/ # H* 85gdmla@9 66.communication 沟通
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68.reperformance of internal control 重新执行
5,vw%F-m 1>)q5D 69.audit evidence
审计证据
0vYHx V nNj<!}HvV 70.substantive procedures 实质性程序
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>n(Ga9E @3g$H[} 72.esistence 存在
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F6!AB o%j[]P@4G 73.occurrence 发生
jt5:rWB E=3UaYr 74.completeness 完整性
^s.necg0 LWX,u 75.rights and obligations 权利和义务
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\!F 76.valuation and allocation 计价和分摊
))9w)A@ /k_?S? 77.cutoff 截止
(Vz\02,K e<Bwduy 78.accuracy 准确性
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RR.p 3{/[gX9 79.classification 分类
fg?4/]*T6 XSBh+)0Ww 80.inspection 检查
hf('4^ 9fhgCu]$ 81.supervision of counting 监盘
e09('SON( &\p=s.y?j 82.observation 观察
L;%_r) : *g3PhNE 83.confirmation 函证
x )w6 ~[*\YN); 84.computation 计算
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VT- 85.analytical procedures 分析程序
0r/pZ3/ KB@F^&L { 86.vouch 核对
q'9}Hz ;)7 GdR^K 87.trace 追查
8n'"RaLQ8 d(t$riFX} 88.audit sampling 审计抽样
Y;I>rC( Z]^Ooy[pb 89.error 误差
r5w y]z^ }.S4;#|hw 90.expected error 预期误差
q-<t'uhs[ ^1 U<,< 91.population 总体
$C^tZFq &i{>Li 92.sampling risk 抽样风险
=[ZuE0c ]IQ`.:g=9 93.non- sampling risk 非抽样风险
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>0c4C<_ 94.sampling unit 抽样单位
A8jj]J+ wR@"]WkR= 95.statistical sampling 统计抽样
qGK -f4 BXj]]S2 96.tolerable error 可容忍误差
6jaol'{SuH %Bf;F;xuB 97.the risk of under reliance 信赖不足风险
DnI31!+y ^|kqy<<X 98.the risk of over reliance 信赖过度风险
rAwuWM@BIg W3~xjS"h 99.the risk of incorrect rejection 误拒风险
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I6 !kG 2$/lR 100. the risk of incorrect acceptance 误受风险
H="E#AC%8/ :`X!no; { 101.working trial balance 试算平衡表
=F9!)r -RK R., 102.index and cross-referencing 索引和交叉索引
+[_mSt Bkaupvv9S 103.cash receipt 现金收入
FbU98n+z XUK!1} 104.cash disbursement 现金支出
.KeZZLH \.l8]LH 105.bank statement 银行对账单
h,!`2_&UQ 2M`:/ shq 106.bank reconciliation 银行存款余额调节表
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资产负债表日
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b6vA 108.net realizable value 可变现净值
8}_M1w6v ,)beK*Iw 109.storeroom 仓库
Eb.k:8?Tn q37d:Hp 110.sale invoice 销售发票
"'@>cJ= Xub<U>e;b 111.price list 价目表
2zN"*Wkn q1_iV.G< 112.positive confirmation request 积极式询证函
QRFBMq}' Mq,2S 113.negative confirmation request 消极式询证函
CA[3R -qNun3 114.purchase requisition 请购单
DYej<T'?3 s+a} _a: 115.receiving report 验收报告
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>Y8\I 116.gross margin 毛利
K?$|Y-_D^M 6(=>!+xpRr 117.manufacturing overhead 制造费用
5'%nLW7;O mR3-+dB/ 118.material requisition 领料单
=4_Er{AT viXt]0 119.inventory-taking 存货盘点
nd3n 'b ^=.QQo||B 120.bond certificate 债券
=b_/_b$q efUa[XO 121.stock certificate 股票
BH3%dh:9 (@nEe? 122.audit report 审计报告
i8Xz'Sw07 3z~d7J 123.entity 被审计单位
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' 124.addressee of the audit report 审计报告的收件人
`E:&a]ul 6i7+.#s 125.unqualified opinion 无保留意见
W"[Q=$2<< Sece#K2J| 126.qualified opinion 保留意见
E=$li /+JHnedK 127.disclaimer of opinion 无法表示意见
>HL$=J_K? D\0qlCAs 128.adverse opinion 否定意见
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注会考试《审计》中的128个英文单词(一) 》
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