61.assessed level of material misstatement risk 重大错报风险的评估水平
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ln6m \FfqIc9; 62.simall business 小规模企业
Aa_@&e vLxaZWr 63.accounting system
会计系统
hdWV vN ~D@ YLW1z( 64.test of control 控制测试
&Z>??|f @k{q[6c2n 65.walk-through test 穿行测试
sSfP.R 7vXP|8j 66.communication 沟通
w2xD1oK~o ^~N:lW#= 67.flow chart 流程图
cBqbbZyUk 3Qd/X&P 68.reperformance of internal control 重新执行
}J6:D]Q hiibPc?I 69.audit evidence
审计证据
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?sA{ !U:&8Le 70.substantive procedures 实质性程序
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$r"q :\ OIj.K@Kr 71.assertions 认定
md<^x(h"< 6O,k! y> 72.esistence 存在
eH7x>[lH. fZpi+I 73.occurrence 发生
g%Tokl E`.hM}h 74.completeness 完整性
r+m.!+ 31c*^ZE. 75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊
9[JUJ,#X'0 = r/8~~= 77.cutoff 截止
FRR05%K d+G%\qpzQ 78.accuracy 准确性
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ZHjL8Iq bK!h{Rr 80.inspection 检查
} r(b:}DN J*b Je"8 81.supervision of counting 监盘
V*PL_|Q5 xDU\mfeGj 82.observation 观察
EPn!6W5^ CR23$<FC 83.confirmation 函证
l0^cdl- #<==7X# 84.computation 计算
,x1OQ jtY vGlVr.) 85.analytical procedures 分析程序
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Bz 86.vouch 核对
OnE%D|Tq= z H-a%$5 87.trace 追查
I;"pPJ3G *]HnFP 88.audit sampling 审计抽样
>v, si]. ?R)dxuj 89.error 误差
?2#'>B JDR_k 90.expected error 预期误差
O!nS3%De xE;O =mI 91.population 总体
j24 3oD b4dviYI 92.sampling risk 抽样风险
>w<w*pC v=iiS}s 93.non- sampling risk 非抽样风险
]w>o=<?b v[|W\y@H/3 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
+'c+X^_ @kh<b<a4 96.tolerable error 可容忍误差
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!N 97.the risk of under reliance 信赖不足风险
5C1EdQ4S0 %gO/mj3* 98.the risk of over reliance 信赖过度风险
0D 2I)E72o cQhr{W,Un 99.the risk of incorrect rejection 误拒风险
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9Q -!_8>r;Q4 100. the risk of incorrect acceptance 误受风险
+Mijio 'o}[9ZBjn 101.working trial balance 试算平衡表
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M\# " 4zS0kk;+ 102.index and cross-referencing 索引和交叉索引
R`c[?U <skqq+ 103.cash receipt 现金收入
pml33^*<U 9}9VZ r? 104.cash disbursement 现金支出
Gqd|F> -MS#YcsV 105.bank statement 银行对账单
uEJ8Lmi G*+^b'7 106.bank reconciliation 银行存款余额调节表
gm)Uyr$ SC~k4&xy 107.balance sheet date
资产负债表日
?< b{ =w+8q1!o 108.net realizable value 可变现净值
? nW>'z %\<b{x# G 109.storeroom 仓库
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110.sale invoice 销售发票
A811VL^ ;9OhK71} 111.price list 价目表
b*?u+tWP_ =D$ED^W 112.positive confirmation request 积极式询证函
t([}a~1} -sQ[f18 113.negative confirmation request 消极式询证函
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Md <v0`r2^S{- 114.purchase requisition 请购单
a,vS{434J rT[qh+KWe 115.receiving report 验收报告
DO80HS3ZD 1]G)41 116.gross margin 毛利
%nY\" L_!ShE 117.manufacturing overhead 制造费用
HGGq;Nbm .^{%hc*w4 118.material requisition 领料单
"wOfs$w%s swF{}S" 119.inventory-taking 存货盘点
0h@FHw2d ac l<dY6 120.bond certificate 债券
5&n{QE?Um D8Fi{?A#FV 121.stock certificate 股票
lNL=Yu2p_ V_SH90@)+ 122.audit report 审计报告
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24A:M 123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人
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8{w 125.unqualified opinion 无保留意见
;yJ:W8U]+; *vaYI3{qN 126.qualified opinion 保留意见
{=[>N>" : ZrJL& 127.disclaimer of opinion 无法表示意见
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1v'0 _f[Q\gK 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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