61.assessed level of material misstatement risk 重大错报风险的评估水平
?W dY{;&
7<:o4\q?m 62.simall business 小规模企业
!F?j'[s8]
^0{t 63.accounting system
会计系统
cAx$W6S y]! #$C / 64.test of control 控制测试
n
[;)( 1D1kjM^Bo 65.walk-through test 穿行测试
F1}d@^K
7d $<VH~Q< 66.communication 沟通
x*j
eCD, K{Nj-Rqd 67.flow chart 流程图
25 U+L r^E(GmW 68.reperformance of internal control 重新执行
1#|lt\T mq}uq9< 69.audit evidence
审计证据
h0x'QiCc QXa2qxTc 70.substantive procedures 实质性程序
CG35\b;Q H7drDw 71.assertions 认定
%"#ydOy L*
rCUv ` 72.esistence 存在
^VnnYtCRz b"Nd8f[ 73.occurrence 发生
h*hkl# c<Ud[x.
74.completeness 完整性
Te3 ?z n%}#e! 75.rights and obligations 权利和义务
`PLax@]2 5|}u25J 76.valuation and allocation 计价和分摊
sA+K?_ (B*,|D[J@i 77.cutoff 截止
Y~r)WV!G z t 78.accuracy 准确性
p?
w^|V .Y!dO@$: 79.classification 分类
/nh3/[u EIpz-"S 80.inspection 检查
VV[Fb9W ; AnE]
kq u 81.supervision of counting 监盘
SpIiM
u( 8F$]@0v`% 82.observation 观察
<jaQ0S{| J_<6;# 83.confirmation 函证
mYk~ ]a- [1Qg * 84.computation 计算
}Q^*Zq9- 150x$~{/ 85.analytical procedures 分析程序
Hkf]=kPy* A&jR-%JG 86.vouch 核对
R9K~b^` 0\k{v 87.trace 追查
}:s.m8LC5n s gZlk9x!Q 88.audit sampling 审计抽样
! P$[$W pz{ ]O_px 89.error 误差
f"4w@X2F bx-:aC)]2 90.expected error 预期误差
lG[j,MDs s?Gv/& 91.population 总体
F{
C2%
s# u{sb
^cmy 92.sampling risk 抽样风险
tu;Pm4q7 On[yL$? 93.non- sampling risk 非抽样风险
4)XB3$< iJKGzHvS 94.sampling unit 抽样单位
Nn?$}g {=,I>w]T|W 95.statistical sampling 统计抽样
]T.+(\I
rodqa 96.tolerable error 可容忍误差
/z}b1m+
\IqCC h 97.the risk of under reliance 信赖不足风险
YB:}Lb
%z~kHL 98.the risk of over reliance 信赖过度风险
ZC^NhgX }YM[aq?6 99.the risk of incorrect rejection 误拒风险
HHs!6`R$0c Bf[`o<c 100. the risk of incorrect acceptance 误受风险
#D ]CuSi u&o$2
'8 101.working trial balance 试算平衡表
rz%^l1@- Uaj_,qb( 102.index and cross-referencing 索引和交叉索引
h$6~3^g:P .Ep&O# 103.cash receipt 现金收入
wL>;_KdU` f)r6F JLU 104.cash disbursement 现金支出
x2OAkkH\]i
rrphOG 105.bank statement 银行对账单
mGJRCK_ l<7SB5 106.bank reconciliation 银行存款余额调节表
$(*>]PC+) wAL}c(EHO 107.balance sheet date
资产负债表日
L
gy^^. uZI7,t -7 108.net realizable value 可变现净值
$Fy>N>,E( q_9 tbZ; 109.storeroom 仓库
nC!L<OMr uK
,W 110.sale invoice 销售发票
K7nyQGS /f AAQ7 111.price list 价目表
$>
+g) 6V
#EEb 112.positive confirmation request 积极式询证函
(I35i!F+tY y3PrLBTz 113.negative confirmation request 消极式询证函
MY}K.^4^ k;qWiYMV 114.purchase requisition 请购单
-YrMV
oZl =(
[4pG 115.receiving report 验收报告
GY^;$ ? 7lKatk+7K 116.gross margin 毛利
M9Nr/jE $3%+N|L 117.manufacturing overhead 制造费用
ojA !!Ru }Fox 118.material requisition 领料单
!?+q7U j"VDqDDz 119.inventory-taking 存货盘点
33&\E- Q> ovDPnf( 120.bond certificate 债券
n.C5w8f /?Mr2!3N 121.stock certificate 股票
:)&vf<JL {OOn7= 122.audit report 审计报告
qOnGP{ %}XyzGq{ 123.entity 被审计单位
aeAx0yE[p k_Y7<z0G 124.addressee of the audit report 审计报告的收件人
,(f W0d# @YG-LEh 125.unqualified opinion 无保留意见
:fq4oHA# _-9cGm v 126.qualified opinion 保留意见
&
Y2x
O @7V~CNB
+ 127.disclaimer of opinion 无法表示意见
XP?)xDr8 _aJKt3GQ 128.adverse opinion 否定意见
,H^!G\ ErQ6a%~, 查看《
注会考试《审计》中的128个英文单词(一) 》
Xkg