61.assessed level of material misstatement risk 重大错报风险的评估水平
%`` FIv15w Sm-nb*ZyC 62.simall business 小规模企业
mhcJ0\@_ +8~S28"Wg3 63.accounting system
会计系统
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_4 <,LeFy\zW 64.test of control 控制测试
^tpy8TQ s$RymM 65.walk-through test 穿行测试
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a-|L3 # 66.communication 沟通
&*0!${B 0wOgQ n 67.flow chart 流程图
l ='lV] SH5k^EJ 68.reperformance of internal control 重新执行
S_\RQB\l IPJs$PtKok 69.audit evidence
审计证据
<@Ew-JU P~?u2,.E[ 70.substantive procedures 实质性程序
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n? +[*UC" 71.assertions 认定
Q>X ;7nt0 _msDf2e9 72.esistence 存在
>0512_J+ XLM 9+L 73.occurrence 发生
/AWHG._ Wqy8ZgSC 74.completeness 完整性
IMVoNKW- J :, 75.rights and obligations 权利和义务
bcOX/ B:9Z;g@& 76.valuation and allocation 计价和分摊
n+xM)) Wmp\J3 77.cutoff 截止
}p&aI?-B 5ptbz<Xv 78.accuracy 准确性
bk5~t' dedi6Brl 79.classification 分类
u} KiSZxt o6{XT.z5qx 80.inspection 检查
w $2-t K5k,47" 81.supervision of counting 监盘
` 3<#DZ;! 4N*^% 82.observation 观察
^B5Hjf9 C?b Mj[$ 83.confirmation 函证
#+r-$N.7 #`?uV)( 84.computation 计算
Q}I. UG_ ,$CZ(GQ 85.analytical procedures 分析程序
3fBq~ Q Ws(BouJ 86.vouch 核对
Ot v{#bB$ u,&Z5S 87.trace 追查
KX*e2 /0 D4`7,JC}< 88.audit sampling 审计抽样
d[ {=/~0 L V9\ 89.error 误差
n cihc$V< r}XD{F}" 90.expected error 预期误差
$KtMv +m" M"~B_t,Nw 91.population 总体
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(xL 92.sampling risk 抽样风险
h~<#1'/< 6~D:O?2 93.non- sampling risk 非抽样风险
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.i`+} @iA 94.sampling unit 抽样单位
LG51e7_gFi Rk`c'WP0* 95.statistical sampling 统计抽样
zYH6+!VBH# AvH/Q_-b 96.tolerable error 可容忍误差
Be-gGJG 6:QJ@j\ 97.the risk of under reliance 信赖不足风险
en#W<"_" -7\RO%U 98.the risk of over reliance 信赖过度风险
~|?2<g$gYR 48w3gye 99.the risk of incorrect rejection 误拒风险
,![C8il, \QYs(nm?k 100. the risk of incorrect acceptance 误受风险
M}us^t* .8g&V| 101.working trial balance 试算平衡表
a#KxjVM 9/^4W. 102.index and cross-referencing 索引和交叉索引
Hs2L$TX 'L= g( 103.cash receipt 现金收入
BXLhi(.s v]vrD2L 104.cash disbursement 现金支出
vChkSY([ >iaZGXje 105.bank statement 银行对账单
7%L-;xcr]B u;y1leG 106.bank reconciliation 银行存款余额调节表
%M~Ugv_4v |1rBK.8 107.balance sheet date
资产负债表日
x+%lNR zoO>N'b3) 108.net realizable value 可变现净值
?c(f6p?% 2{ }5WH 109.storeroom 仓库
ZH/|L?Q1U }|Cw]GW 110.sale invoice 销售发票
vzs6YsA LvE|K&R|
111.price list 价目表
&Gxk~p< vFy/ 112.positive confirmation request 积极式询证函
|0m h*+i ]ujH7T 113.negative confirmation request 消极式询证函
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,: 114.purchase requisition 请购单
|yw-H2k1 *$uKg zv3 115.receiving report 验收报告
<@e6zQG +)Z,%\)Z 116.gross margin 毛利
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'[:].?M 117.manufacturing overhead 制造费用
6lsU/`. ;LthdY()n( 118.material requisition 领料单
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hR@ >P+V!-%# 119.inventory-taking 存货盘点
N4'b]:`n H`B%6S/ 120.bond certificate 债券
:P;#Y7}Y$ Hm1C|Qb 121.stock certificate 股票
M[HPHNsA& ?=f\oH$ 122.audit report 审计报告
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E70 123.entity 被审计单位
PDM>6U 2>?GD@GE 124.addressee of the audit report 审计报告的收件人
Hm%[d;Z7 R4pbi= 125.unqualified opinion 无保留意见
u.$.RkNMQ z{;W$SO
2 126.qualified opinion 保留意见
N f1) 5 K\=bpc"Fy 127.disclaimer of opinion 无法表示意见
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K)@]vw/\ 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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