61.assessed level of material misstatement risk 重大错报风险的评估水平
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qV!< 62.simall business 小规模企业
isFxo,R9r ?R4%z2rcW 63.accounting system
会计系统
@H}Hjg_>m $|AasT5w 64.test of control 控制测试
nL[G@1nR d\r-)VWSr" 65.walk-through test 穿行测试
Fj"/jdM y!_8m#n S 66.communication 沟通
F;BCSoO4 J_9[xmM 67.flow chart 流程图
vD(:?M 8U!$()^? 68.reperformance of internal control 重新执行
Ms-)S7tMz r^ABu_u(`I 69.audit evidence
审计证据
S7~HBgS< Af`Tr6) 70.substantive procedures 实质性程序
^Ww5@ Dd:^ { 71.assertions 认定
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p=3J 72.esistence 存在
{P)O# R 'fEw3^ 73.occurrence 发生
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YlS 74.completeness 完整性
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^O> i>dFpJ 75.rights and obligations 权利和义务
Z{?T1 =n Z_[L5B]Gwd 76.valuation and allocation 计价和分摊
js%n]$N + f:!9)C 77.cutoff 截止
=J'Q%qN<Zd Zx7aae_{ 78.accuracy 准确性
> }kZXeR| 6Xbf3So 79.classification 分类
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;WhRDmT 80.inspection 检查
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P- 81.supervision of counting 监盘
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?O_]SD 6{yn;D4 82.observation 观察
YGRb|P- 08! _B\ 83.confirmation 函证
Hx!eCTO:* [ 6Sk>j 84.computation 计算
hFxT@I~ @a,=ApS" 85.analytical procedures 分析程序
:[0)Uu{ RL fQT_V 86.vouch 核对
^dE[ ; =YD<q:n4 87.trace 追查
6~x a^3G: [70 5[ 88.audit sampling 审计抽样
QS1lg =d]}7PO~ 89.error 误差
+@*>N;$ O,S>6o)? 90.expected error 预期误差
6\`8b&'n {dn:1IcN 91.population 总体
s)KlKh -= izu]Fb, 92.sampling risk 抽样风险
<FI*A+I4\ @AK&R~< 93.non- sampling risk 非抽样风险
ai;Q,Vy 2A9crL$ 94.sampling unit 抽样单位
v>N*f~n AWssDbh/[ 95.statistical sampling 统计抽样
gQJLqs"F iyXd"O 96.tolerable error 可容忍误差
eZ-fy,E RzzU+r 97.the risk of under reliance 信赖不足风险
Cpy&2o-%v 4jZB%tH 98.the risk of over reliance 信赖过度风险
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Z,} v3 yK$aVK" 99.the risk of incorrect rejection 误拒风险
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fNfa.0s 100. the risk of incorrect acceptance 误受风险
R0LWuE%eD sg49a9`8 101.working trial balance 试算平衡表
#kA?*i[T DiTpjk]c` 102.index and cross-referencing 索引和交叉索引
EuImj#Zl XXA]ukj;r 103.cash receipt 现金收入
|=![J? GlRjbNW?Q 104.cash disbursement 现金支出
b;#_?2c ?mSZQF:d@ 105.bank statement 银行对账单
}maD8,:t hZ!kh3@:` 106.bank reconciliation 银行存款余额调节表
*c&OAL] " Up(Vj@ 107.balance sheet date
资产负债表日
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tzk } # L_R 108.net realizable value 可变现净值
3la `S$c \NEk B&^n 109.storeroom 仓库
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{ 110.sale invoice 销售发票
UUb0[oy m^3j|'mG 111.price list 价目表
X.[bgvm~C AE~@F4MK 112.positive confirmation request 积极式询证函
56.JBBZZ B3u/
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PHY!yc-LjV @)vQ>R\k< 114.purchase requisition 请购单
NGkxg: AXSip 115.receiving report 验收报告
v ?}0h5 Vsw:&$ 116.gross margin 毛利
kE8s])Z,+ \Q1&w2mw 117.manufacturing overhead 制造费用
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2DMmwB 119.inventory-taking 存货盘点
1#Hr{&2 v+`'%E 120.bond certificate 债券
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0Q?%B6g$m[ aR('u:@jHi 122.audit report 审计报告
(_CvN=A 3 H5 123.entity 被审计单位
n:) [%on N:k>V4oE 124.addressee of the audit report 审计报告的收件人
5U4V_*V nvXjW@)` 125.unqualified opinion 无保留意见
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\ 126.qualified opinion 保留意见
XMT@<'fI QV:> x#=V 127.disclaimer of opinion 无法表示意见
ls!A'@J (_>SuQK 128.adverse opinion 否定意见
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注会考试《审计》中的128个英文单词(一) 》
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