61.assessed level of material misstatement risk 重大错报风险的评估水平
-1,0hmn=+ >PSO]%mE 62.simall business 小规模企业
[p9v#\G; [ #G77q$ 63.accounting system
会计系统
LXK!4(xa W |g)C `k 64.test of control 控制测试
d]]z ) l P3|h* 65.walk-through test 穿行测试
~_vSMX Zt!A!Afu 66.communication 沟通
qU7_%Z |MFAP!rycS 67.flow chart 流程图
yl~_~<s6 ZrTB% 68.reperformance of internal control 重新执行
QM F
WHY/x /$ 69.audit evidence
审计证据
k?14'X*7yu &\N>N7/1 70.substantive procedures 实质性程序
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E(P
6s;LZ PlGif) 72.esistence 存在
kun/KY :J`@@H 73.occurrence 发生
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Vx# 74.completeness 完整性
i]%f94 LigB!M 75.rights and obligations 权利和义务
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F\e[Ax5 76.valuation and allocation 计价和分摊
}_]AQN$'G </{Zb. 77.cutoff 截止
4w^o ! 2|,L 9 78.accuracy 准确性
[34N/;5 vd4@ jZ5 79.classification 分类
Io]FDPN Ai<
beUS 80.inspection 检查
.J)TIc__|A q@ -B+ 81.supervision of counting 监盘
)x|;%.8FX7 NS[eQ_rT 82.observation 观察
'`P%;/z z%YNZ^d 83.confirmation 函证
s1D<R,J|H ^HSxE 84.computation 计算
b#
N"}-\^ ( 2
HM"Pd 85.analytical procedures 分析程序
f+^6.% y&zFS4"x 86.vouch 核对
! I@w3` qNQ54# 87.trace 追查
" CT}34l W%!(kN&d 88.audit sampling 审计抽样
^3$l!>me a;HAuy`M x 89.error 误差
y|5s r(>S 90.expected error 预期误差
6{y7e L3! +
Q-b} 91.population 总体
;5 j|B|v $jN.yNm0 92.sampling risk 抽样风险
@V%\Gspv !DZ=`a?y 93.non- sampling risk 非抽样风险
1INX#qTZ _Op%H) 94.sampling unit 抽样单位
VsQ|t/|#
RV~fml9c 95.statistical sampling 统计抽样
P8d j<t3bM-G 96.tolerable error 可容忍误差
V
.GM$ c{=Sy;i@ 97.the risk of under reliance 信赖不足风险
uY&1[(Pb m-AF&( ;K 98.the risk of over reliance 信赖过度风险
=0)|psCsM E]@&<TFq 99.the risk of incorrect rejection 误拒风险
p;+O/'/j b(*\4n 100. the risk of incorrect acceptance 误受风险
%Rk|B`ST E\[B E<y 101.working trial balance 试算平衡表
NI V}hf YF ${ {4L?7 102.index and cross-referencing 索引和交叉索引
3B1\-ry1M G^c,i5}w 103.cash receipt 现金收入
{D4FYr
J 2)f_L|o,m 104.cash disbursement 现金支出
hd)Jq'MCS Q|(}rIWOQA 105.bank statement 银行对账单
}_D .Hy5 5)#j }`6 106.bank reconciliation 银行存款余额调节表
NHd@s#@ T~[:oil 107.balance sheet date
资产负债表日
/Y0~BQC7! 0?7yM:!l 108.net realizable value 可变现净值
vzIo2,/7 `OfhzOp 109.storeroom 仓库
Q0xO;20 N*Aw-\Bk 110.sale invoice 销售发票
+A3/^C0 2 2v"?* 111.price list 价目表
FuHBzBoM= C]L)nCOBX 112.positive confirmation request 积极式询证函
r[L.TX3Ah= k~tEUsv 113.negative confirmation request 消极式询证函
%SmOP sz z=D5* 114.purchase requisition 请购单
t#NPbLZ -"[4E0g0 115.receiving report 验收报告
qed_ PsI CD`a-]6qA 116.gross margin 毛利
ziM{2Fs> 'Ea3(OsuXn 117.manufacturing overhead 制造费用
uMcI'= N^;lp<{6? 118.material requisition 领料单
!1$x4 qxS uN%Cc12 119.inventory-taking 存货盘点
lx`?n<-X q<09]i 120.bond certificate 债券
&f.5:u%{b scV%p&{a 121.stock certificate 股票
4:V
+>Jt i2qN 0?n 122.audit report 审计报告
b^W&-Hh /~"-q 123.entity 被审计单位
n_Qu
uUB ('z=/"(l 124.addressee of the audit report 审计报告的收件人
}i+C)VUX 4&*lpl*N 125.unqualified opinion 无保留意见
yX
rI Pp?P9s{ 126.qualified opinion 保留意见
392V\qtS ;j0.#P:a 127.disclaimer of opinion 无法表示意见
ktU:Uq | R,dsBd 128.adverse opinion 否定意见
-h8mJ D%Oi c&D+=
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注会考试《审计》中的128个英文单词(一) 》
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