61.assessed level of material misstatement risk 重大错报风险的评估水平
[*50Ng>P` # Dy;x\a 62.simall business 小规模企业
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k a{]1H4+bQ 63.accounting system
会计系统
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JaqW'S 64.test of control 控制测试
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q8tE} 65.walk-through test 穿行测试
}3N8EmS &A%#LVjf 66.communication 沟通
q9!5J2P deTUfbd' 67.flow chart 流程图
>~XX'} Ue-HO 68.reperformance of internal control 重新执行
N}s[0s ,=K!Y TeVl 69.audit evidence
审计证据
SDTX0v a1om8! C 70.substantive procedures 实质性程序
t6js@Ih MR8-xO'w 71.assertions 认定
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_# UEf 72.esistence 存在
l*%?C* zW+Y{^hf 73.occurrence 发生
#JTi]U6` xazh8X0P 74.completeness 完整性
UVU} 0Z9jlwcQ 75.rights and obligations 权利和义务
b6g,mzqu U6_1L,W 76.valuation and allocation 计价和分摊
)vy<q/o+ Sqfa,3?L 77.cutoff 截止
kv) LH{ !.p! 78.accuracy 准确性
HlV3rYh ?J)%.~! 79.classification 分类
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(>mN 80.inspection 检查
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fwf\& 81.supervision of counting 监盘
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8IWHh_ 82.observation 观察
=XoNk1 &I d^n 83.confirmation 函证
z*x6V0'yt ")Bf^DV 84.computation 计算
a^sR?.+3 ?k"KZxpT 85.analytical procedures 分析程序
c~c3; vtr:{ 86.vouch 核对
6bqJM#y@ 4"7Qz z 87.trace 追查
e {c.4'q s$Roe(J 88.audit sampling 审计抽样
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n) iY(hGlV 89.error 误差
$SXF>n{} 9:BGA/? 90.expected error 预期误差
6W#+U< oWJ}]ip 91.population 总体
3V,X= ~2"|4 92.sampling risk 抽样风险
|y=CmNG, JgK?j&!hs: 93.non- sampling risk 非抽样风险
5^%^8o sCnZ\C@u 94.sampling unit 抽样单位
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BN2c 95.statistical sampling 统计抽样
]Q,RVEtKp 8YYY *> 96.tolerable error 可容忍误差
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9jvg[H 97.the risk of under reliance 信赖不足风险
zpa'G1v 0@xuxm/i 98.the risk of over reliance 信赖过度风险
,lN!XP{M6w mexI} 99.the risk of incorrect rejection 误拒风险
iPkG=*Ip(% ^?juY}rZ=| 100. the risk of incorrect acceptance 误受风险
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Ft{x auGt>,Zj\Q 101.working trial balance 试算平衡表
xds"n5 bNL E=#ro 102.index and cross-referencing 索引和交叉索引
)3u[btm gi"v${R 103.cash receipt 现金收入
hSg:Rqnk (@&| 104.cash disbursement 现金支出
Q"Bgr&RJ B:^U~s R 105.bank statement 银行对账单
33u7 +_`F@^R_ 106.bank reconciliation 银行存款余额调节表
oxad}Y ~" $9auQtC 107.balance sheet date
资产负债表日
-''vxt?7H& -7+Fb^"L 108.net realizable value 可变现净值
esLY1c%"/ DPe`C%Oc1 109.storeroom 仓库
t@4vEKw?.X n_c0=YH 110.sale invoice 销售发票
bxyU[` Ni0lj: 111.price list 价目表
?2G^6>O` rre;HJGEL 112.positive confirmation request 积极式询证函
1 9)78kV{ JLG5`{ 113.negative confirmation request 消极式询证函
As>po+T* oVsl,V 114.purchase requisition 请购单
1}'Jbj"/ Xt~/8)& 115.receiving report 验收报告
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@_KY 116.gross margin 毛利
pF8'S{y $iF7hyZ 117.manufacturing overhead 制造费用
1w5p*U0 ; 8[y7(Xw 118.material requisition 领料单
-,+JE0[ oYqC"g&4Z 119.inventory-taking 存货盘点
w$t2Hd +oiPj3 120.bond certificate 债券
jEI!t^# +B&FZ4' 121.stock certificate 股票
%EVg.k$ I~mw\K{.3M 122.audit report 审计报告
4H " *.l k5PzY!N 123.entity 被审计单位
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EP f|apk,o_ 124.addressee of the audit report 审计报告的收件人
)lW<:?k z?i82B[Tm 125.unqualified opinion 无保留意见
JUXK}0d%eN Z`:V~8=l 126.qualified opinion 保留意见
}k,Si9O ?dTz?C.w 127.disclaimer of opinion 无法表示意见
,$G89jSM O0Z'vbFG 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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