61.assessed level of material misstatement risk 重大错报风险的评估水平
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@ 62.simall business 小规模企业
=MO2M~e! B'6^E#9 63.accounting system
会计系统
|Axg}Q| _H@s^g 64.test of control 控制测试
Ga~N7 Qfo'w%px 65.walk-through test 穿行测试
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66.communication 沟通
w=\Lw+X Malt7M 67.flow chart 流程图
nMc3.fM wqBGJ 68.reperformance of internal control 重新执行
=BY)>0?z J]ivIQ 69.audit evidence
审计证据
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f]"][!e!, 70.substantive procedures 实质性程序
kbBD+* ?@Z~i]gE[V 71.assertions 认定
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#d& 72.esistence 存在
VBR@f<2L l)D18 73.occurrence 发生
)/2* <jr DCX4!,ZF 74.completeness 完整性
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4v LfyycC2E 75.rights and obligations 权利和义务
94I8~Jj4 qRsPi0; 76.valuation and allocation 计价和分摊
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77.cutoff 截止
K2nq2Gbn |Z6rP- 78.accuracy 准确性
1JgnuBX" oTo'? E# 79.classification 分类
i\2MphS rS/Q 80.inspection 检查
e.G&hJr KXcG;b[7n 81.supervision of counting 监盘
"m})~va TJ7on.; 82.observation 观察
0sVCTJ@ VZYdCZ&l7 83.confirmation 函证
#!h:w ~CldqXeI 84.computation 计算
*j><a s`Z(f:/6* 85.analytical procedures 分析程序
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5ejdf 86.vouch 核对
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X55Eemg/ *La*j3|: 88.audit sampling 审计抽样
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f13Ab n5 @H 89.error 误差
!40{1U&@a` nk1(/~` 90.expected error 预期误差
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FzK 91.population 总体
Ts:dnGR5 rj$u_y3S* 92.sampling risk 抽样风险
$ePAsJ T{]Tb= 93.non- sampling risk 非抽样风险
W>dS@;E ]N-K`c] 94.sampling unit 抽样单位
Y {Klwn v;el= D 95.statistical sampling 统计抽样
P\iw[m7O )<DL' 96.tolerable error 可容忍误差
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o` 97.the risk of under reliance 信赖不足风险
6 )0$UW M^r1b1tR 98.the risk of over reliance 信赖过度风险
CcgCKT !rb)Y;WQt 99.the risk of incorrect rejection 误拒风险
[sFD-2y [HtU-8: 100. the risk of incorrect acceptance 误受风险
6aCAz2/ ; z :}OD 101.working trial balance 试算平衡表
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Iu 102.index and cross-referencing 索引和交叉索引
ub}t3# Y!i4P#4+q 103.cash receipt 现金收入
KL sTgo|J vrGRZa 104.cash disbursement 现金支出
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n,h 105.bank statement 银行对账单
93)& Cf<i" 106.bank reconciliation 银行存款余额调节表
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Qtrc\91 107.balance sheet date
资产负债表日
W)<us?5Ec5 0Vh|UJ'&7 108.net realizable value 可变现净值
DB:Ia5|*i GpN tvo~ 109.storeroom 仓库
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cc.zC3Hs3 110.sale invoice 销售发票
N#C,_ k ?5'UrqYSW 111.price list 价目表
MCe=R R a[xEN7L~4D 112.positive confirmation request 积极式询证函
?t'O\n)M `DC)U1 113.negative confirmation request 消极式询证函
e}(ws~. A"I:cw"KY 114.purchase requisition 请购单
!(w\%$| 6Ei>VcN4a 115.receiving report 验收报告
n_)d4d zl 4punJg~1 116.gross margin 毛利
syv6" 2Z'B @/`b:sv&* 117.manufacturing overhead 制造费用
/tJJ2 =%l fJd!;ur)0 118.material requisition 领料单
QlSZr[^v 72&xEx 119.inventory-taking 存货盘点
/(E)|*~6 mj%Iow. 120.bond certificate 债券
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B^ 121.stock certificate 股票
D/9&pRsO IpB0~`7YI 122.audit report 审计报告
C*/d%eHD +[V?3Gdb 123.entity 被审计单位
y2TJDb1 ^E{~{ 124.addressee of the audit report 审计报告的收件人
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B;:Ald 125.unqualified opinion 无保留意见
jQj`GnN| ]GJIrtS4 126.qualified opinion 保留意见
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X@\rg}kP 127.disclaimer of opinion 无法表示意见
.?<,J RnIL>Akp 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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