61.assessed level of material misstatement risk 重大错报风险的评估水平
{zI>"%$u :bq${ 62.simall business 小规模企业
v t_lM *kt|CXxAS8 63.accounting system
会计系统
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> 64.test of control 控制测试
782 oXyD Z5V_?bm$ 65.walk-through test 穿行测试
}U^iVq* 'kSm}}y 66.communication 沟通
&s{d r 0}`0!Kv 67.flow chart 流程图
d"=)=hm! Ou_2UT 68.reperformance of internal control 重新执行
D4T42L mKLWz1GZ 69.audit evidence
审计证据
@x^/X8c(p ~#dfZa& 70.substantive procedures 实质性程序
SN 4JX gg.lajX 71.assertions 认定
z.!u<hy( J'%W_?wZ 72.esistence 存在
9JqT"zj X"V)oC 73.occurrence 发生
l>T]Y n0FzDQt26 74.completeness 完整性
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/_#=9TV 75.rights and obligations 权利和义务
dbg%n 0h Jim5Ul 76.valuation and allocation 计价和分摊
(~NR."s; (+nnX7V?I 77.cutoff 截止
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78.accuracy 准确性
pQxv_4 y\n#`*5k 79.classification 分类
DFbhy mYqLqezAA 80.inspection 检查
6H!l>@a7v Q yhu=_& 81.supervision of counting 监盘
q#F+^)DD [ v=daafO 82.observation 观察
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I[ g77 :92 83.confirmation 函证
^e]h\G t^=S\1"R\ 84.computation 计算
~i]4~bkH2 }((P)\s 85.analytical procedures 分析程序
k_nQmU> M}`T-"qf 86.vouch 核对
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87.trace 追查
ex.^V sf_ &{bNa:@ 88.audit sampling 审计抽样
%"e hZd0r y"iK)SH 89.error 误差
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lBU )1g\v8XT 90.expected error 预期误差
\0)2 u[7 9fY of 91.population 总体
%6x3G O' Mma5 92.sampling risk 抽样风险
QS@eqN A~;.9{6J[t 93.non- sampling risk 非抽样风险
?z3|^oU~d Z ?ATWCa 94.sampling unit 抽样单位
vvLzUxV {>3w"(f7o 95.statistical sampling 统计抽样
6ZQ$5PY ;,Os3 96.tolerable error 可容忍误差
KDr)'gl& U%K gLg# 97.the risk of under reliance 信赖不足风险
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1A Gb.}af#v 98.the risk of over reliance 信赖过度风险
t'DIKug& Mn*5oH 99.the risk of incorrect rejection 误拒风险
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fB?js6 100. the risk of incorrect acceptance 误受风险
OKCX>'j:S 84gj%tw'- 101.working trial balance 试算平衡表
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r]%.,i7~8 &.:yP3 103.cash receipt 现金收入
BgwZZ<B {\kDu#18Ld 104.cash disbursement 现金支出
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[0(BS %/wfY Rp* 105.bank statement 银行对账单
yF1^/y!@ 7P DD 106.bank reconciliation 银行存款余额调节表
gC/-7/} u_S>`I 107.balance sheet date
资产负债表日
hF-X8$[ :yAvo4) 108.net realizable value 可变现净值
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V 109.storeroom 仓库
RH<C:!F^ 0Y\7A 110.sale invoice 销售发票
_ 3>|1RB y{\(|j 111.price list 价目表
u=6{P(5$j 4JjO.H 112.positive confirmation request 积极式询证函
zyFbu=d|O: H @8 ;6D 113.negative confirmation request 消极式询证函
&?7+8n&+ (9D,Ukw 114.purchase requisition 请购单
.g6(07TyV !& xc.39 115.receiving report 验收报告
+luW=j0V bq`0$c%hN 116.gross margin 毛利
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;AgXl%Q 117.manufacturing overhead 制造费用
Q_n9}LanP 6b#J!:? 118.material requisition 领料单
>5-]Ur~ "G!V?~; 119.inventory-taking 存货盘点
agW#"9]WM VUGVIy. 120.bond certificate 债券
atWAhN $kk!NAW 121.stock certificate 股票
Z= P=oldH #oD*H:%* 122.audit report 审计报告
dKTUW<C @y`7csbp 123.entity 被审计单位
6995r% {!vz 6QDS 124.addressee of the audit report 审计报告的收件人
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P 125.unqualified opinion 无保留意见
@uI_4 a k`Ifd:V.y 126.qualified opinion 保留意见
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CZ;)> t^1c^RpTb 127.disclaimer of opinion 无法表示意见
*S4*FH;8 (T0%H<#+ 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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