61.assessed level of material misstatement risk 重大错报风险的评估水平
$`OyGeq"T /'oo;e 62.simall business 小规模企业
T6y~iNd< a[;L+ 63.accounting system
会计系统
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"s9 64.test of control 控制测试
aVr(*s;/ Xf ^_y(? 65.walk-through test 穿行测试
/%&5Iq\:vA ?uCL[ 66.communication 沟通
P}'B~~9W [Zdrm:=]L 67.flow chart 流程图
w[a(I}x )E9c6'd 68.reperformance of internal control 重新执行
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审计证据
FVNTE+LW JCxQENsVqB 70.substantive procedures 实质性程序
_G)A$6weU !,$K;L 71.assertions 认定
!4v>|t q! /nv*OKS| 72.esistence 存在
m|JA}&A UNSXr`9 73.occurrence 发生
L5UZ@R, z,ryY'ua/I 74.completeness 完整性
N_Ezp68Fp ,g'>Ib% 75.rights and obligations 权利和义务
/IcGJ&; _{): w~zi 76.valuation and allocation 计价和分摊
{KDN|o+% lpPPI+|4N 77.cutoff 截止
}e|cszNRd 4'3;{k$z 78.accuracy 准确性
;Ows8 FD!8o 79.classification 分类
;\|GU@K{hC 3AENY@* 80.inspection 检查
?@in($67 S~r75] " 81.supervision of counting 监盘
&I-T ,ye[TQ\,M 82.observation 观察
f4,|D | t<c7%i#Od 83.confirmation 函证
]Vj($O: K%`]HW@I{ 84.computation 计算
>+<b_q|P 8wO4; 85.analytical procedures 分析程序
7L:Eg {o^tSEN!- 86.vouch 核对
4n.JRR&; BT}l" 87.trace 追查
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3O4,LXdA 88.audit sampling 审计抽样
2aR9vmR \^pc"?Rc 89.error 误差
#c'B2Jn gP|-A`y 90.expected error 预期误差
*[i49X&rd {m3#1iV9 91.population 总体
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{d#sZT 92.sampling risk 抽样风险
#:[F=2@,A atd;)o0*0 93.non- sampling risk 非抽样风险
t@R n#(~" UsA fZg8 94.sampling unit 抽样单位
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UmU< 95.statistical sampling 统计抽样
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tl$P[T 96.tolerable error 可容忍误差
pdFO!A_t GzaGTd.b 97.the risk of under reliance 信赖不足风险
YH+(N H}_R `S 98.the risk of over reliance 信赖过度风险
n(V{ [ `#<UsU,~Lu 99.the risk of incorrect rejection 误拒风险
f`;w@gR`= }&L%c> 100. the risk of incorrect acceptance 误受风险
9fs-|E[5 ,?jc0L.'r] 101.working trial balance 试算平衡表
7l/ZRz}1 }8YY8|]LI 102.index and cross-referencing 索引和交叉索引
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YtiX 103.cash receipt 现金收入
A4rMJ+!5 {7DXSe4 104.cash disbursement 现金支出
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!e V'RbTFb9Z 105.bank statement 银行对账单
(x\VGo %rhZH^2 106.bank reconciliation 银行存款余额调节表
\ `z%5/@f; y]PuY\+ 107.balance sheet date
资产负债表日
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. U8N X%*oW 108.net realizable value 可变现净值
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110.sale invoice 销售发票
4sORp^t'Q *aS+XnT/ 111.price list 价目表
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e p/nATvh$ 112.positive confirmation request 积极式询证函
oj{CNa 479X5Cl 113.negative confirmation request 消极式询证函
$mAC8a_Zu #Ff8_xhP 2 114.purchase requisition 请购单
DrioBb@ l(87s^_ 115.receiving report 验收报告
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![Gn0X?] <b *sn]l 117.manufacturing overhead 制造费用
KiI+ V;o gd7r9yV 118.material requisition 领料单
%GY'pQz a:l-cZ/! 119.inventory-taking 存货盘点
>EFWevT{ ilK*Xo 120.bond certificate 债券
+a N8l1 Z- a 121.stock certificate 股票
_A!Fp0}` Y-y yg4JH 122.audit report 审计报告
Nb9GrYIS VZr:yE 123.entity 被审计单位
flC%<V%'- li\=mH,Wr 124.addressee of the audit report 审计报告的收件人
eBxm l"}_+5 125.unqualified opinion 无保留意见
&V~l(1 $Z;/Sh 126.qualified opinion 保留意见
2IM31 . =+wd"Bu 127.disclaimer of opinion 无法表示意见
MYjc6@=cR u<cnz%@ 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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