61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
8=$X hC e.vt"eRB 63.accounting system
会计系统
poAJl;T VEy]vr} 64.test of control 控制测试
PPl o0R C&yZ` [K 65.walk-through test 穿行测试
Y$>NsgQn6 9}QIqH\p 66.communication 沟通
*sldv =Fc]mcJ69 67.flow chart 流程图
DY#195H ;=n}61 68.reperformance of internal control 重新执行
'ge$}L}4 !:xycLdfUp 69.audit evidence
审计证据
\i+AMduAo IoLP*D 70.substantive procedures 实质性程序
[s$x"Ex w<H2#d>5!@ 71.assertions 认定
sg=G<50i ?;o0~][! 72.esistence 存在
G2N0'R" .nZKy't 73.occurrence 发生
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vQ 74.completeness 完整性
}>M\iPO.]* 3Iqvc v 75.rights and obligations 权利和义务
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X 76.valuation and allocation 计价和分摊
F5X9)9S YZ<zlU 77.cutoff 截止
\ n2MP ;:Z5Ft m 78.accuracy 准确性
`^#4okg] rrz([2E2 79.classification 分类
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s8 80.inspection 检查
x"sbm ll0y@@Iy 81.supervision of counting 监盘
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n5YS [_jw8` 82.observation 观察
P>rRD`Yy\ EC5= 2w< 83.confirmation 函证
hiibPc?I }j2;B 8j 84.computation 计算
}' tJc $! Y2tVq})! 85.analytical procedures 分析程序
]&H"EHC<$ EVLL,x.~:z 86.vouch 核对
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4r0 U"/T`f'H z 87.trace 追查
*lA+-gkK* .`~?w+ ~ 88.audit sampling 审计抽样
cY5;~lO Rd7U5MBEF 89.error 误差
m-$}'mEO @;Jv/N6@ 90.expected error 预期误差
,,G"EF0A "P?O1 91.population 总体
Dqo#+_v ZHjL8Iq 92.sampling risk 抽样风险
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i6L/U. IagM#}m@ 93.non- sampling risk 非抽样风险
5qH*"i+|s c_ncx|dUs 94.sampling unit 抽样单位
5,p;b Wk7E&?-:6 95.statistical sampling 统计抽样
fZ & ~C^:SND7 96.tolerable error 可容忍误差
vu@.;-2E% -5 97.the risk of under reliance 信赖不足风险
qJT/48lf_ YFS6YA 98.the risk of over reliance 信赖过度风险
~n@rX=Y)]0 BFw_T3}zn 99.the risk of incorrect rejection 误拒风险
`1P|<VbZ 0sU*3 r? 100. the risk of incorrect acceptance 误受风险
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DL UH6 7<_mK 101.working trial balance 试算平衡表
y>w;'QR&a xE;O =mI 102.index and cross-referencing 索引和交叉索引
j24 3oD r!fUMDS 103.cash receipt 现金收入
8Yk*$RR9 v=iiS}s 104.cash disbursement 现金支出
]w>o=<?b v[|W\y@H/3 105.bank statement 银行对账单
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o/7u7BQl2 kd !?N 107.balance sheet date
资产负债表日
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T; fWq*Op.]c 108.net realizable value 可变现净值
So!=uYX ";=!PL 109.storeroom 仓库
2kDY+AN; ;<Z6Y3>I8 110.sale invoice 销售发票
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\\\8{jq g|]HS4y 112.positive confirmation request 积极式询证函
$O*@Jg= k o[w#j 113.negative confirmation request 消极式询证函
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M{5AQzvs 114.purchase requisition 请购单
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>*WQ 115.receiving report 验收报告
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6w lh'S_p8g 116.gross margin 毛利
-JgNujt#9 YS^!'IyG/B 117.manufacturing overhead 制造费用
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118.material requisition 领料单
VSY p HQm_ K0$ 119.inventory-taking 存货盘点
a)ry}E =f 70 7( LG 120.bond certificate 债券
m4@NW*G{ cw!,.o%cD 121.stock certificate 股票
~i;{+j6Ho! ]w6Q? %'9 122.audit report 审计报告
.c-a$39 Z,#H\1v3lB 123.entity 被审计单位
* $f`ouJl i$E [@ 124.addressee of the audit report 审计报告的收件人
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B l q_.fVn:! 125.unqualified opinion 无保留意见
vO1; ; CfU|]< 126.qualified opinion 保留意见
pc*)^S RA[j=RxK 127.disclaimer of opinion 无法表示意见
#3qeRl 2g{tzR_j 128.adverse opinion 否定意见
V,_m>$Mo -Ty~lZ)TDT 查看《
注会考试《审计》中的128个英文单词(一) 》
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