61.assessed level of material misstatement risk 重大错报风险的评估水平
'm3t|:nMU )? =YT 62.simall business 小规模企业
b0v:12q T f4tj!t- 63.accounting system
会计系统
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aB 64.test of control 控制测试
Su8|R"qU SJ?6{2^ 65.walk-through test 穿行测试
7%MbhlN. Es5f*P0 66.communication 沟通
iD`d99f8O d>0+A)6> 67.flow chart 流程图
M;w?[yEZ ,](:<A)W& 68.reperformance of internal control 重新执行
1PH:\0} <eN_1NTH_ 69.audit evidence
审计证据
6E~g# (8 )+P]Vf\jH 70.substantive procedures 实质性程序
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&~" 71.assertions 认定
Wy .IcWK 8uNULob 72.esistence 存在
\OILWQ[/ O`G/=/GZ 73.occurrence 发生
KLoE&ds dS2G}L^L 74.completeness 完整性
#KxbM-1= ~y HU^5D 75.rights and obligations 权利和义务
1Xu?(2;NF q h/F 76.valuation and allocation 计价和分摊
oA] KE"T h4|i%,f 77.cutoff 截止
=Prb'8 W kIHDeo%K} 78.accuracy 准确性
:bu>],d-8' 6W[}$#w 79.classification 分类
vhbDb)J te|?)j 80.inspection 检查
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J1 81.supervision of counting 监盘
E 99hlY~1: &QRE"_g 82.observation 观察
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^[39*8 vo>d!rVCV 83.confirmation 函证
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Y[ 84.computation 计算
N`iwC! }%b;vzkG5 85.analytical procedures 分析程序
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U,#yqER'r 4iAZ+l5& 87.trace 追查
&Z(K6U#. 6+r$t# 88.audit sampling 审计抽样
:NJ_n6E dQoYCS}IaV 89.error 误差
j',W 64 1b=lpw1} 90.expected error 预期误差
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2:lg{ 91.population 总体
rX_@Ihv' T134ZXqqz 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
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l. R_M?dEtE> 94.sampling unit 抽样单位
^`un'5Vk 9T#;,{VQ 95.statistical sampling 统计抽样
DPi_O{W> X%yO5c\l2 96.tolerable error 可容忍误差
720PjQ `:N# 'i 97.the risk of under reliance 信赖不足风险
oFOnjK"|F mF` B# 98.the risk of over reliance 信赖过度风险
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%X#zj" 99.the risk of incorrect rejection 误拒风险
pv|Pm NM ]bgpP 100. the risk of incorrect acceptance 误受风险
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9 101.working trial balance 试算平衡表
wFG3KzEq ~ x.Q&$# 102.index and cross-referencing 索引和交叉索引
&-(463 LYlDc;<A 103.cash receipt 现金收入
+ QQS={ o7IxJCL=Q 104.cash disbursement 现金支出
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J 105.bank statement 银行对账单
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2 (sVi\R 106.bank reconciliation 银行存款余额调节表
'_|h6<.k[ L^Jk=8 107.balance sheet date
资产负债表日
>0Q|nCx ^CwR!I.D}4 108.net realizable value 可变现净值
%Uz(Vd#K k,euhA/& 109.storeroom 仓库
C8F 7bG8c kdGT{2u 110.sale invoice 销售发票
o|jIM9/ B"%{i-v>** 111.price list 价目表
qzb<J=FAU @&[T _l 112.positive confirmation request 积极式询证函
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X 113.negative confirmation request 消极式询证函
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ca+[0w@S ;WldHaZ9r 115.receiving report 验收报告
zt^48~ry fu~+8CE. 116.gross margin 毛利
;5@ t[r CbN!1E6). 117.manufacturing overhead 制造费用
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%/l4dC b(9FZ]7S 118.material requisition 领料单
=J1rlnaaEL ;NNe!}C 119.inventory-taking 存货盘点
:O5og[;b >[X{LI(_<< 120.bond certificate 债券
.7n\d55a A&>.74}p 121.stock certificate 股票
^iQn'++Q [Y`,qB<B 122.audit report 审计报告
ETB6f !t i6 123.entity 被审计单位
,m,)I iOG[>u0h 124.addressee of the audit report 审计报告的收件人
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$MV%F VN%INUi@ 125.unqualified opinion 无保留意见
ne^imht n-DVT;y 126.qualified opinion 保留意见
W\18{mbuy `U2DkY&n 127.disclaimer of opinion 无法表示意见
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8 128.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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