61.assessed level of material misstatement risk 重大错报风险的评估水平
@;"HslU\Q :S{[^-" 62.simall business 小规模企业
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eZMn (iIJ[{[H4) 63.accounting system
会计系统
#x"4tI .^X IZ 64.test of control 控制测试
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{[}*% 65.walk-through test 穿行测试
6~ev5SD;f /g< T)$2 66.communication 沟通
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| 68.reperformance of internal control 重新执行
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E-FuO ;sT7c1X^! 69.audit evidence
审计证据
1;i[H[hNY oQBfDD0 70.substantive procedures 实质性程序
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!3Sz1 71.assertions 认定
,/BBG\mJ KcF2}+iM 72.esistence 存在
rgWGe6;! (@vu/yN 73.occurrence 发生
Ia*eb%HG P#Z$+&)b)s 74.completeness 完整性
)wQR2$x~ ?dVF@ 75.rights and obligations 权利和义务
-4mUGh1dy XsQ?&xK=u 76.valuation and allocation 计价和分摊
KA#4iu{ ^sY ]N77 77.cutoff 截止
Vf`n> 3+;]dqZ 78.accuracy 准确性
U~azI(1"W 40<ifz[7 79.classification 分类
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n{J<7I e"* {0WLY@7 2? 81.supervision of counting 监盘
.h-:)e* 2VyLt=mdh 82.observation 观察
U-6b>< Cp7 EJr~ 83.confirmation 函证
#(FG+Bk 8QV+DDZx 84.computation 计算
IKb 7#Ut @]":3 85.analytical procedures 分析程序
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[ 86.vouch 核对
NYz{[LM u* G|TF 87.trace 追查
m*tmmP4R *q{/`Z{wy 88.audit sampling 审计抽样
,kfUlv= ZC'(^liAp 89.error 误差
"15mOW(!+ Ouc=4'$- 90.expected error 预期误差
.-T^S"`d| c~[L;_ 91.population 总体
#lRkp.e J'`,];su 92.sampling risk 抽样风险
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glbU\K> > 93.non- sampling risk 非抽样风险
J)D/w[w ?u{y[pI6 94.sampling unit 抽样单位
hJ 4]GA' YIGQDj@ 95.statistical sampling 统计抽样
RNE})B f8'D{OP"G 96.tolerable error 可容忍误差
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sk 98.the risk of over reliance 信赖过度风险
@6w\q?.s dp\pkx7 99.the risk of incorrect rejection 误拒风险
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Eqj&SA `j{5$X 101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引
Ytop=ZIl' #)QR^ss)iw 103.cash receipt 现金收入
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'+LC.l M #9uNJla 105.bank statement 银行对账单
UM%]A'h2O" wK0vKdi 106.bank reconciliation 银行存款余额调节表
me"}1REa o Mk6ZzZ,> 107.balance sheet date
资产负债表日
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W64 ('QfB<4H1 108.net realizable value 可变现净值
Ugzq;}V# 6 Ty;m>j 109.storeroom 仓库
:^]rjy/|+ E-\Wo3 110.sale invoice 销售发票
musZCg$ 1Ys6CJ# 111.price list 价目表
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N..B}J 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
P0,@#M& wxU@M1w} 114.purchase requisition 请购单
CmKbpN* #m[R1G# 115.receiving report 验收报告
_{0'3tI7 y5gTd_- 116.gross margin 毛利
]/&qv6D*d 1'ts>6b 117.manufacturing overhead 制造费用
3BHPD;U b8Gu<Q1k 118.material requisition 领料单
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JpC<xm 1h_TG.YL9> 119.inventory-taking 存货盘点
vJTdZ p "X<vgM^: 120.bond certificate 债券
3VNYDY`> x{y}pH "H 121.stock certificate 股票
~.\CG'g ! f!/~M"! 122.audit report 审计报告
eU/o I} A gD`|N@W$5 123.entity 被审计单位
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P YX. 124.addressee of the audit report 审计报告的收件人
g{0a]'ph .=@xTJh 125.unqualified opinion 无保留意见
Uj]Tdg CWF(OMA 126.qualified opinion 保留意见
jD]Ci#|W 84(NylZ 127.disclaimer of opinion 无法表示意见
pK/r{/>r R.nAD{>h* 128.adverse opinion 否定意见
%%d3M->C} `b.KMOn 查看《
注会考试《审计》中的128个英文单词(一) 》
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