61.assessed level of material misstatement risk 重大错报风险的评估水平
xZ^ywa_ (@%XWg 62.simall business 小规模企业
ELN|;^-/|Q U9<_6Bsd 63.accounting system
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+Fk4{p F3r S6_ 64.test of control 控制测试
%'{V%IXQ *oEv ,I_ 65.walk-through test 穿行测试
yD"]{ H{j~ihq7 66.communication 沟通
Q<RT12|` <WM -@J(1 67.flow chart 流程图
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9$ -/M9 vS 68.reperformance of internal control 重新执行
Rz`@N`U R&NpdW N 69.audit evidence
审计证据
r@|R-Binz E=;BI">. 70.substantive procedures 实质性程序
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71.assertions 认定
`[X6#`< !aQIh 72.esistence 存在
.>k=A|3G N1YgYL 73.occurrence 发生
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+r ,"@w>WL<9 74.completeness 完整性
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A +7Sf8tg\ 75.rights and obligations 权利和义务
B1y<.1k C}Rs[ 76.valuation and allocation 计价和分摊
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9 77.cutoff 截止
IKvd!,0xf "w;08TX8 78.accuracy 准确性
;JAK[o8i |$M@09,F" 79.classification 分类
CIIY|DI`l e-~hS6p( 80.inspection 检查
kclp} ah 4kA LO 81.supervision of counting 监盘
3b<: :t A)OdQFet( 82.observation 观察
F\;2i:( e%pu.q\gK 83.confirmation 函证
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84.computation 计算
o(:{InpV%A y= 2=DU 85.analytical procedures 分析程序
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86.vouch 核对
dI!8S M#ZT2~+CT 87.trace 追查
S<V-ZV&_:U L?C\Q^0"`G 88.audit sampling 审计抽样
aZP2R" &xgZFSq 89.error 误差
T]^?l KCE=|*6::| 90.expected error 预期误差
2>g^4( sD{j@WEZ 91.population 总体
>Q&CgGpW$ 9p5= _ 92.sampling risk 抽样风险
wc"9A~ E\ tL 93.non- sampling risk 非抽样风险
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eu" \e_IFISC 94.sampling unit 抽样单位
Umij!=GPG^ $Ru&>D#stK 95.statistical sampling 统计抽样
dQ,Q+ON> ^,LtEwd~Y 96.tolerable error 可容忍误差
)W#T2Z>N1 =`JW1dM 97.the risk of under reliance 信赖不足风险
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XWJ SLN(O 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
Ha?G=X X2LV&oi 100. the risk of incorrect acceptance 误受风险
w:v=se"U ~)_K"h.DY 101.working trial balance 试算平衡表
[8.-(-/; Mw+v"l&mU 102.index and cross-referencing 索引和交叉索引
3\1#eK'TK. UAdz-)$ 103.cash receipt 现金收入
l(#1mY5!q8 04~}IbeJ 104.cash disbursement 现金支出
,'u *ZB; D '<$ g 105.bank statement 银行对账单
+N7"EROc 0iF -}o 106.bank reconciliation 银行存款余额调节表
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s(; ] },&h[\N{6 107.balance sheet date
资产负债表日
+^Fp&K+^ JwB"\&'1ZS 108.net realizable value 可变现净值
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B IOdz 109.storeroom 仓库
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110.sale invoice 销售发票
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Pi+3 EsTB(9c? 111.price list 价目表
&~'S)Nun >otJF3zw 112.positive confirmation request 积极式询证函
vTHq)C.7G Yh$fQ:yi\& 113.negative confirmation request 消极式询证函
VtWT{y5Ec G0Hs,B@5? 114.purchase requisition 请购单
$T?]+2,6; fgmSgG"b 115.receiving report 验收报告
?~Pv3'%d GB=bG%Tb 116.gross margin 毛利
"H$@b`) yyjw?#\8 117.manufacturing overhead 制造费用
$R?@L e?P%wqB 118.material requisition 领料单
tvGlp)?. x}|+sS,g 119.inventory-taking 存货盘点
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%A)538F 120.bond certificate 债券
$it@>L8 b)`pZiQP 121.stock certificate 股票
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\N{rP& 122.audit report 审计报告
I|T7+{5z \2 >3Opt 123.entity 被审计单位
C `6S}f, Fm5Q&'`l 124.addressee of the audit report 审计报告的收件人
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BP 125.unqualified opinion 无保留意见
toIYE*ocv= `7\H41%\pp 126.qualified opinion 保留意见
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v 127.disclaimer of opinion 无法表示意见
G|*G9nQ qe%V#c 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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