61.assessed level of material misstatement risk 重大错报风险的评估水平
H oABo: Cd_@< 62.simall business 小规模企业
aL4^ po Yr/$92( 63.accounting system
会计系统
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+1 6qHD&bv\%C 64.test of control 控制测试
a8JAJkFB 3"7Q[9Oj 65.walk-through test 穿行测试
)0-A;X2 le\-h'D 66.communication 沟通
xeSch?} L@{'J 67.flow chart 流程图
=S`h/fru S>0%jCjW 68.reperformance of internal control 重新执行
x[)-h/&Fh !xfDWbvHV 69.audit evidence
审计证据
B=TUZ) OUi;f_*[r 70.substantive procedures 实质性程序
c$!?4z_. q4[}b-fF 71.assertions 认定
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Ze~P6 72.esistence 存在
z3uR1vF' ^)~Smj^d 73.occurrence 发生
QQS*r}> VGc*aQYa 74.completeness 完整性
P+o"]/7U {&n- @$? 75.rights and obligations 权利和义务
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5TG_ %NrH\v{7Q 76.valuation and allocation 计价和分摊
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TU 77.cutoff 截止
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wuH*a3( o~~;I 80.inspection 检查
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| 81.supervision of counting 监盘
w0_P9g: [7I bT:ph 82.observation 观察
<?KPyg2 z< L2W", 83.confirmation 函证
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` Ic2?1<I ZA 84.computation 计算
+& B?f YGo?%.X 85.analytical procedures 分析程序
A3a/ /e 4=^_VDlpd 86.vouch 核对
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$ 87.trace 追查
CT[9=wV)m% ,ErfTg&^ 88.audit sampling 审计抽样
Hh1_zd| =~+ WJN 89.error 误差
&>zH.6%$ xJCxzJ 90.expected error 预期误差
>9{?]x eA4D.7HDK 91.population 总体
Zk=,`sBC f!x9% 92.sampling risk 抽样风险
[7vV#s3kJ "N}t =3i$ 93.non- sampling risk 非抽样风险
ai_ve[A zKd@Ab 94.sampling unit 抽样单位
FH=2,"A 1CB&z@ 95.statistical sampling 统计抽样
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[$CtqLg 96.tolerable error 可容忍误差
~m6=s~Vn =Wcvb?;* 97.the risk of under reliance 信赖不足风险
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nQiZ6[L 98.the risk of over reliance 信赖过度风险
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fQfn7FaW_\ ''nOXl 100. the risk of incorrect acceptance 误受风险
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\4N8-GwZQ )pHtsd. eP 102.index and cross-referencing 索引和交叉索引
8}0wSVsxV$ 0fOhCxtL@ 103.cash receipt 现金收入
TDH^x1P IbI0".o 104.cash disbursement 现金支出
c2P}P* _ 1 $&@wG 105.bank statement 银行对账单
]DNPG" q_b!+Y 106.bank reconciliation 银行存款余额调节表
9nG^_.}| Xq 135/d 107.balance sheet date
资产负债表日
Cy;UyZ ,#)d 108.net realizable value 可变现净值
G=:/v gQeQy 109.storeroom 仓库
L2XhrLK.| b >D 110.sale invoice 销售发票
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al2lC#Sy PJ5}c!o[ 112.positive confirmation request 积极式询证函
;5tOQ&p%v `\UY5n72 113.negative confirmation request 消极式询证函
%,T*[d&i kOydh(yE 114.purchase requisition 请购单
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7a"06Et^ MltO.K! 116.gross margin 毛利
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p?XV<3Z 117.manufacturing overhead 制造费用
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q 118.material requisition 领料单
P(shbi@ w ,j*I7V 119.inventory-taking 存货盘点
7P<VtS `DYhGk 120.bond certificate 债券
b G:\*1T 'zYS:W 121.stock certificate 股票
Y9^l|,bm5 99=~vNn 122.audit report 审计报告
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123.entity 被审计单位
9S%5Z> p~w] ~\ 124.addressee of the audit report 审计报告的收件人
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(=!At)O 125.unqualified opinion 无保留意见
LzU'6ah';5 ^C'S-2nGH 126.qualified opinion 保留意见
+YvF+E DkWp 127.disclaimer of opinion 无法表示意见
Gn2{C% =dAAb\: 128.adverse opinion 否定意见
NW[K/`-CTH ?\Z pVL<> 查看《
注会考试《审计》中的128个英文单词(一) 》
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