61.assessed level of material misstatement risk 重大错报风险的评估水平
|f~p3KCfV
J,E'F!
{ 62.simall business 小规模企业
eID"&SSU of^N4
63.accounting system
会计系统
'q
hA4W9 (v^L2Po 64.test of control 控制测试
9)QvJ87e@7 <Ep-aRI 65.walk-through test 穿行测试
fD<3Tl8U0 <c{RY.1[ 66.communication 沟通
zrt8ze=Su ;%#@vXH[Oo 67.flow chart 流程图
HzT"{N9 $IQ !g 68.reperformance of internal control 重新执行
3L4lk8Dd @fb
B3 69.audit evidence
审计证据
Dg@>d0FW Ng,#d`Br 70.substantive procedures 实质性程序
*"Ipu"G5? sw
nov[0 71.assertions 认定
CBTa9|57 oM$EQd`7 72.esistence 存在
@M"h_Z1# 'wX'}3_/g 73.occurrence 发生
n5%rsNxg lYeot8 74.completeness 完整性
lFD$Mc $_l@k= 75.rights and obligations 权利和义务
J%;TK6 (CH F=g 76.valuation and allocation 计价和分摊
gRKmfJ*u fd
Csn: 77.cutoff 截止
c`y[V6q9 BjJ$I^ 78.accuracy 准确性
l0b Y Y=4 ,d4uu 79.classification 分类
A[ ZJS ^Yn{Vi2. 80.inspection 检查
1z$;>+g< {JzX`Z30l 81.supervision of counting 监盘
z$`=7 afp ^^%sPtp 82.observation 观察
*Rj>// A |]]Xee] 83.confirmation 函证
>\$qF r 06}@ 7 84.computation 计算
6lq7zi}'w iR(A^ 85.analytical procedures 分析程序
JMOQDo $d!Sl
a 86.vouch 核对
>NW
/0'/ [cru+c+O: 87.trace 追查
>u~ [{(d , ;vF8V`f 88.audit sampling 审计抽样
zpIl'/i yIbz\3 89.error 误差
|z|5j!Nfh RWXj)H)w 90.expected error 预期误差
@=b0>^\m Sy'/%[+goJ 91.population 总体
?'$=G4y&? @
MNL 92.sampling risk 抽样风险
VE6T&fz` czb(&>< 93.non- sampling risk 非抽样风险
Wb!%_1dER ?a~=CC@ 94.sampling unit 抽样单位
||}|=Sz q[1H=+ 95.statistical sampling 统计抽样
U{LDtn%@h6 i?'HVx 96.tolerable error 可容忍误差
McxJ C< @| %t<{y^I 97.the risk of under reliance 信赖不足风险
usR19 _E- v(=fV/ 98.the risk of over reliance 信赖过度风险
o]}b#U8S 2sy{ 99.the risk of incorrect rejection 误拒风险
Q{H88g^=J ~5`rv1$ 100. the risk of incorrect acceptance 误受风险
fmA&1u/xMs /,/T{V[ 101.working trial balance 试算平衡表
-t?S:9[w 2A
DUJ 102.index and cross-referencing 索引和交叉索引
R/b)h P~ u-pE
;| 103.cash receipt 现金收入
H<%7aOwO2 o]MQ)\r 104.cash disbursement 现金支出
\Q*3/_}G v.cB3/$z 105.bank statement 银行对账单
Gc4N)oq)}b @+Berb 106.bank reconciliation 银行存款余额调节表
\ H<'W" Fmt5"3B 107.balance sheet date
资产负债表日
QXq~e "a5?cX; 108.net realizable value 可变现净值
!o:RIwS3 `\q4z-<- 109.storeroom 仓库
[G[HQ)A W}WGg|ug 110.sale invoice 销售发票
7SXi#{ (~}yt .7K 111.price list 价目表
qp {NKDmeg:D 112.positive confirmation request 积极式询证函
E^1uZI\z /%Rz`} 113.negative confirmation request 消极式询证函
>Bskw2 ]! [ewO@ 114.purchase requisition 请购单
A7+eWg{ -q(,}/Xf 115.receiving report 验收报告
ilayU sTeL4g|%{ 116.gross margin 毛利
x
nWapG g}$]K!F 117.manufacturing overhead 制造费用
?*4&Z.~J 6g@j,iFy 118.material requisition 领料单
',kYZay (IIOKx _ 119.inventory-taking 存货盘点
}v0oFY$u`H /Kwo^Q{ 120.bond certificate 债券
l
K}('7\
3,oFT 121.stock certificate 股票
}n:'@} + To{Tm- 122.audit report 审计报告
ZaH<\`=% G:c)e,pD 123.entity 被审计单位
H:,rNaz7D^ T"in 124.addressee of the audit report 审计报告的收件人
%OfaBv& lsY5QE:Qrp 125.unqualified opinion 无保留意见
:~
zK0v" UR1U; k 126.qualified opinion 保留意见
HR\yJt `-]*Qb+ 127.disclaimer of opinion 无法表示意见
Xy_+L_h^ }j+ZF'# 128.adverse opinion 否定意见
Ga.a"\F.V N=zrY`Vd 查看《
注会考试《审计》中的128个英文单词(一) 》
KNQX\-=