61.assessed level of material misstatement risk 重大错报风险的评估水平
O}P`P'Y|' `gJ(0#ac 62.simall business 小规模企业
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会计系统
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[v[ci 64.test of control 控制测试
<Uur^uB 9z0p5)]n> 65.walk-through test 穿行测试
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T 4JEpl'5^Q 66.communication 沟通
F:VIzyMq< J05e#-)<K 67.flow chart 流程图
N;d] 14| OVJ0}5P* 68.reperformance of internal control 重新执行
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& 69.audit evidence
审计证据
9ati`-y2 @c#(.= 70.substantive procedures 实质性程序
B1gR5p 0 @L`jk+Y0vF 71.assertions 认定
cS$_\65 W/ \g~=vo 72.esistence 存在
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, CAlCDfKW} 73.occurrence 发生
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u?"Vm xoL\us`A 75.rights and obligations 权利和义务
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jo7\`#(Q 76.valuation and allocation 计价和分摊
0"R|..l/ ~~.}ah/_d 77.cutoff 截止
b$7 +;I; IgzQr > 78.accuracy 准确性
E$e5^G9 Smh,zCc>s 79.classification 分类
,+VGSd @CoIaUVP 80.inspection 检查
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W3 81.supervision of counting 监盘
2eogY# _g8yDfcLG 82.observation 观察
=D(j)<9$A m~|40) 83.confirmation 函证
[UR-I0 s!/ @iiT< 84.computation 计算
<q836]aaA ~Ei<Z`3}7" 85.analytical procedures 分析程序
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>> ("@!>|H 86.vouch 核对
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Y; :0/7, i 87.trace 追查
Sdo-nt Ef\-VKh 88.audit sampling 审计抽样
V#HuIgf- "Q<MS'a 89.error 误差
PnTu =I<R! ZSN 90.expected error 预期误差
,uvRi)O>a bcyzhK= 91.population 总体
dr(*T 9$t(&z= 92.sampling risk 抽样风险
b>|6t~}M #cJ@uqR 93.non- sampling risk 非抽样风险
=l6mL+C +vH4MwG$.& 94.sampling unit 抽样单位
"Q0@/bYq ' QG?nu 95.statistical sampling 统计抽样
M}a6Vu9 {ax:RUQxy 96.tolerable error 可容忍误差
/z!%d%" Dv"9qk 97.the risk of under reliance 信赖不足风险
sK{e*[I>W dM5-; 98.the risk of over reliance 信赖过度风险
8}[).d160 LLo;\WGZ 99.the risk of incorrect rejection 误拒风险
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101.working trial balance 试算平衡表
{=WgzP .8R@2c`}Cs 102.index and cross-referencing 索引和交叉索引
"[k3kAm ]lbuy7xj63 103.cash receipt 现金收入
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5 M+>u/fldV 104.cash disbursement 现金支出
3mgD(,(^ F847pyOJnf 105.bank statement 银行对账单
@- xjfC\d ]'}L 1r 106.bank reconciliation 银行存款余额调节表
Sf'CN8 A<{{iBEI` 107.balance sheet date
资产负债表日
WY/}1X9.% KwS@D9bok 108.net realizable value 可变现净值
+R &gqja uph(V 109.storeroom 仓库
w}KkvP^ JI}'dU>*U: 110.sale invoice 销售发票
}j%5t ~Qa [6fQ7uFMM8 111.price list 价目表
)2.Si# WE?5ehEme 112.positive confirmation request 积极式询证函
tA;}h7/Lc~ oxs#866x 113.negative confirmation request 消极式询证函
q1,~ A&VG~r$ 114.purchase requisition 请购单
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2ESo2 115.receiving report 验收报告
5+'<R8{:, .]^?<bG 116.gross margin 毛利
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fB-1|i 117.manufacturing overhead 制造费用
O-^Ma-} z_HdISy0 118.material requisition 领料单
ep8 #e"[^_C@! 119.inventory-taking 存货盘点
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120.bond certificate 债券
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c|/*u 121.stock certificate 股票
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I}uZ/N 122.audit report 审计报告
^[[P*NX3 G\i9:7 ` 123.entity 被审计单位
TbU#96"~. TH;hO).u 124.addressee of the audit report 审计报告的收件人
h{Y",7]! ZVBXx\{s 125.unqualified opinion 无保留意见
.Mbz3;i0 vP&(-a 126.qualified opinion 保留意见
1Mzmg[L8 a(nlTMfu 127.disclaimer of opinion 无法表示意见
qX%_uOw:% sRs>"zAg 128.adverse opinion 否定意见
M%HU4pTW#o la!~\wpa 查看《
注会考试《审计》中的128个英文单词(一) 》
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