61.assessed level of material misstatement risk 重大错报风险的评估水平
JpXlBEio% <sBbT` 62.simall business 小规模企业
G3Z)Z)N &5yVxL: 63.accounting system
会计系统
<g"{Wv: h e )d`pQ6 64.test of control 控制测试
<g$~1fa {\81i8b] 65.walk-through test 穿行测试
Gefne[ |?,A]|j 66.communication 沟通
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~pA [CQ+p!QZ 67.flow chart 流程图
<3LbNFP 9Z4nAc 68.reperformance of internal control 重新执行
,Q 8Vr%n2M 69.audit evidence
审计证据
Y3Yz)T}UkS _852H$H\ 70.substantive procedures 实质性程序
EV]1ml k$ T;r2.Pupn 71.assertions 认定
k>;`FFQU> ].-1v5 72.esistence 存在
IxY|>5z QIG$z?
73.occurrence 发生
T&6l$1J F3On?x) 74.completeness 完整性
,Lr.9I. p{r}?a 75.rights and obligations 权利和义务
>;e~ WF>+K :D~D U,e' 76.valuation and allocation 计价和分摊
>*35C`^ m|n 77.cutoff 截止
*4\:8 xF!,IKlBBp 78.accuracy 准确性
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rLCa )_YX DU 79.classification 分类
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^aItoJq 80.inspection 检查
)_HA>o_?C: E(>=rD /+ 81.supervision of counting 监盘
$V-~Bu- wr$("A( 82.observation 观察
,wQ5.U, DX#Nf""Pw 83.confirmation 函证
0CnOL!3.I , qMzWa 84.computation 计算
igCZ|Ru\ xQ7l~O
b 85.analytical procedures 分析程序
%~4M+r6T -*1d! 86.vouch 核对
}T(D7|^R \V;F/Zy( 87.trace 追查
}bb;~ L+b6!2O, 88.audit sampling 审计抽样
kMIcK4.MH W!Gq.M
89.error 误差
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N#| 90.expected error 预期误差
Ua:}V n&! 5TH~.^`Fi 91.population 总体
0yk]o5a++ |mZxfI 92.sampling risk 抽样风险
I ce~oz) Wf+cDpK 93.non- sampling risk 非抽样风险
y6(Z`lx d[iQ`YW5 94.sampling unit 抽样单位
g|o,uD yb<fpM 95.statistical sampling 统计抽样
Vr3Zu{&2 p*XANGA 96.tolerable error 可容忍误差
(p" %O \"7*{L: 97.the risk of under reliance 信赖不足风险
=Qy<GeY j\eI0b @* 98.the risk of over reliance 信赖过度风险
8SMxw~9$ 0{5w 6 99.the risk of incorrect rejection 误拒风险
S\CCrje x+\`gK5 100. the risk of incorrect acceptance 误受风险
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tL 101.working trial balance 试算平衡表
XY5K%dMU 1I%w?^sm_ 102.index and cross-referencing 索引和交叉索引
cn3#R.G~ "BM#4 103.cash receipt 现金收入
0Um2DjTCG =>m<GvQz 104.cash disbursement 现金支出
iDpSj!x/_ `aOFs+<) 105.bank statement 银行对账单
tR#OjkvX a1T'x~ ' 106.bank reconciliation 银行存款余额调节表
aS>u,=C pE`})/?\* 107.balance sheet date
资产负债表日
4S7v:1~xe p/ ,=OaVU 108.net realizable value 可变现净值
x`mG<Yt dn&s* 109.storeroom 仓库
!Lu2 FUiRTRIYe 110.sale invoice 销售发票
0j^Kgx =7?4eYHC 111.price list 价目表
u^&^UxCA A[B<~ 112.positive confirmation request 积极式询证函
R!HXhQ E fqX
y>W 113.negative confirmation request 消极式询证函
T~-ycVc %U/(|wodd 114.purchase requisition 请购单
F/]2G^- M$wC=b 115.receiving report 验收报告
<;lkUU(WT2 )7hqJa-V 116.gross margin 毛利
VMZMG$C }H53~@WP> 117.manufacturing overhead 制造费用
Fw_#N6Q p#-Z4- ` 118.material requisition 领料单
)705V|v YqscZ(L:y 119.inventory-taking 存货盘点
#`^}PuQ 6%' QjwM_ 120.bond certificate 债券
_O?`@g?i -abt:or 121.stock certificate 股票
-E[Kml~U /'SNw?& 122.audit report 审计报告
3<Lx&p~%T poE0{HOU 123.entity 被审计单位
b1I]>\
XPc^Tq 124.addressee of the audit report 审计报告的收件人
#mxPw cZ,b?I"Q% 125.unqualified opinion 无保留意见
8]c2r%J 4Z3su^XR 126.qualified opinion 保留意见
1C+13LE$U rSY!vkLE\ 127.disclaimer of opinion 无法表示意见
l$KA)xbI A`%k:@ 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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