61.assessed level of material misstatement risk 重大错报风险的评估水平
bsM`C]h& A&$!s)8z 62.simall business 小规模企业
`C=!8q ;Bcf~[ErM 63.accounting system
会计系统
1:My8 8 PXleAn 64.test of control 控制测试
oVoTnGNM6 q*DR~Ov 65.walk-through test 穿行测试
~W5fJd0 )#ic"UtR 66.communication 沟通
]!YzbvoR GJ%It. 67.flow chart 流程图
n+zXt?{u D: JGd$` 68.reperformance of internal control 重新执行
1Na CGD" |t]-a%A=w 69.audit evidence
审计证据
eX?o4> 6 Y&OG>_\ 70.substantive procedures 实质性程序
{zbH.V[ s<:"rw` 71.assertions 认定
Fj 1/B0acS 8x58sOR= 72.esistence 存在
&9o @x]) @ y>~=o9J_u 73.occurrence 发生
xhUQ.(S`r6 }5Y.N7F 74.completeness 完整性
"~]9}KM}3W zG [-n. 75.rights and obligations 权利和义务
Nj#!L~^h, deHBY4@ 76.valuation and allocation 计价和分摊
k B2+ Tr 9!2KpuWji 77.cutoff 截止
lG\lu'<C Vy}:Q[ 78.accuracy 准确性
]lz,?izMR rZJp>Q)s 79.classification 分类
bI]1!bi]i 7:x.08 80.inspection 检查
WpTC,~- v{JCEb&wN 81.supervision of counting 监盘
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82.observation 观察
@Z3b^G[ XHN?pVZ7 83.confirmation 函证
jy&p_v1 d:A+s>`$M 84.computation 计算
i.F[.-. l l&iMj] 85.analytical procedures 分析程序
u;=("S{"0 dZnq 96<:| 86.vouch 核对
0CTI=<; nH[@
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m1+DeXR_g yGS
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zaoZCyJT% X_%78$N-a` 89.error 误差
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c H2k>E}` 90.expected error 预期误差
=faV,o&{` BJW;A>@Pj 91.population 总体
YdeSJ(:
](T*f'LN 92.sampling risk 抽样风险
xhimRi C}+(L3Z 93.non- sampling risk 非抽样风险
zEks4yd ={z YcVI 94.sampling unit 抽样单位
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Uf F}sfk}rp 95.statistical sampling 统计抽样
?+5K2Zk /]+t$K\cBq 96.tolerable error 可容忍误差
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5`o qPzgGbmD9 97.the risk of under reliance 信赖不足风险
9KAXc(- z&-3H/ 98.the risk of over reliance 信赖过度风险
u9VJ{F
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lW>bXC yq;gBIiZ 100. the risk of incorrect acceptance 误受风险
C:P, q6 _-^KqNyy 101.working trial balance 试算平衡表
-ud!j ri\r%x 102.index and cross-referencing 索引和交叉索引
M4')gG; @$~%C) %u 103.cash receipt 现金收入
MNJ$/l)h y;Dw%m 104.cash disbursement 现金支出
eb:u h! iLS'47 105.bank statement 银行对账单
%Xp}d5- L*L3;y| 106.bank reconciliation 银行存款余额调节表
(<3'LhFII 9nd'"$ 107.balance sheet date
资产负债表日
seq
S*^7 }0f[x
?V 108.net realizable value 可变现净值
.;$/nz6vk ]LP&v3 109.storeroom 仓库
c()F%e:n 8|i&Gbw+ 110.sale invoice 销售发票
4}?Yp e- JO1c9NyKr 111.price list 价目表
'VO^H68 WU}JArX9 112.positive confirmation request 积极式询证函
ea7v:#O[S t|%iW%m4 113.negative confirmation request 消极式询证函
o1kLT@VCl <EpP; 114.purchase requisition 请购单
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px?Vc 115.receiving report 验收报告
9~>;sjJk [n66ZY#U] 116.gross margin 毛利
Pm;"Y!S< )e{~x
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v\f 41M7D rEZa%)XJ 118.material requisition 领料单
-*tP_=- Dg (MbI8B> 119.inventory-taking 存货盘点
,=z8aiUu oIbd+6>f 120.bond certificate 债券
mJWl#3 |QxDjL<&t4 121.stock certificate 股票
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122.audit report 审计报告
|4wVWJ7 q=|>r
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5H?`a7q N aA0aW=R 124.addressee of the audit report 审计报告的收件人
r#^X] ywCE2N<-V? 125.unqualified opinion 无保留意见
n_?<q{GW ggX'`bK 126.qualified opinion 保留意见
:9K5zD ,R*ru* 127.disclaimer of opinion 无法表示意见
6P+8{?V& VU)ywIs 128.adverse opinion 否定意见
QbpRSdxy`$ ,?i#NN5p 查看《
注会考试《审计》中的128个英文单词(一) 》
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