61.assessed level of material misstatement risk 重大错报风险的评估水平
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"7Kw]8mRR 62.simall business 小规模企业
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会计系统
o.|36#Fa 5S&Qj7kr 64.test of control 控制测试
+"WNG "W4|}plnu 65.walk-through test 穿行测试
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)w&|VvM )L '|v<^EH 67.flow chart 流程图
Nknd8>Hy+ 1g,gilc 68.reperformance of internal control 重新执行
S;8=+I, jY/(kA]} 69.audit evidence
审计证据
mKV31wvK} @raJB' 70.substantive procedures 实质性程序
=Ov,7<8o Rw[!Jq 71.assertions 认定
C9k"QPE F8tMZ,: 72.esistence 存在
QJR},nZ3 nDckT+eJ 73.occurrence 发生
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sH1ucZ>9Y 74.completeness 完整性
F`,bFQ <.BY=z=H 75.rights and obligations 权利和义务
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9z-/e 76.valuation and allocation 计价和分摊
PV=sqLM~ Tb:'M:dM" 77.cutoff 截止
oHSDi P&Xy6@%[Z 78.accuracy 准确性
w+!V,lU"^ &lzCRRnvt 79.classification 分类
G$Fo*;Fl TOSk+2P 80.inspection 检查
l_+q a6C* ga;t`5+d 81.supervision of counting 监盘
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l 8GAZ*+ $}YN`:{ 83.confirmation 函证
{Q]7!/>> Sw[*1C8 84.computation 计算
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w0 85.analytical procedures 分析程序
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+8|Xj!!*} 7s:cg 87.trace 追查
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gj^R 8zJye6f;l 88.audit sampling 审计抽样
C^U>{jf ! %,Y^Tp 89.error 误差
S|yDGT1 y=SpIbn{ 90.expected error 预期误差
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1mfB6p1Z( "Nq5FcS9 92.sampling risk 抽样风险
~_-+Q=3 4}YHg&@\d% 93.non- sampling risk 非抽样风险
5g9K|- =fhRyU:C[z 94.sampling unit 抽样单位
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+fL 95.statistical sampling 统计抽样
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&}@( 96.tolerable error 可容忍误差
0? KvR``Aj [>QzT"= 97.the risk of under reliance 信赖不足风险
&&96kg3 |hu9)0P 98.the risk of over reliance 信赖过度风险
r6 pz(rCs} nK]L0*s 99.the risk of incorrect rejection 误拒风险
"!Hm.^1 WO+>W+|N 100. the risk of incorrect acceptance 误受风险
2)q$HUIX c^,8eb7c 101.working trial balance 试算平衡表
:%zAX = o1&.v2j 102.index and cross-referencing 索引和交叉索引
}.<]A h>|IA@;|f 103.cash receipt 现金收入
f2Tz5slE 0qN?4h)7 104.cash disbursement 现金支出
f+QDjJ?z IU]@%jA_:A 105.bank statement 银行对账单
9\6ZdnEKu, eI5W; Q4 106.bank reconciliation 银行存款余额调节表
%w/:mH3FA "j}fcrlG9 107.balance sheet date
资产负债表日
0INlo Reg%ah|$/= 108.net realizable value 可变现净值
@Y&(1Wl "/\-?YJjw 109.storeroom 仓库
Qu|<1CrZj] tW3Nry 110.sale invoice 销售发票
F4&`0y: TaTw,K|/ 111.price list 价目表
Gii1|pLZ1 2wYY0=k2 112.positive confirmation request 积极式询证函
Ar[$% gBy7q09r 113.negative confirmation request 消极式询证函
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< L'x[wM0w; 114.purchase requisition 请购单
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K4CD io4/M<6< 115.receiving report 验收报告
g; ZVoD XSo$;q\ 116.gross margin 毛利
G:|=d0 <\5E{/7Tl 117.manufacturing overhead 制造费用
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118.material requisition 领料单
u-X P` $4rMYEn08 119.inventory-taking 存货盘点
)Yw m_f-N Y:K1v:Knw 120.bond certificate 债券
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mU P%kJq^& 121.stock certificate 股票
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VrZ6m 122.audit report 审计报告
}!5+G:JAh >l0D,-O]m 123.entity 被审计单位
vsCy? 7D)i]68E 124.addressee of the audit report 审计报告的收件人
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7ip9a $pYT#_P!/ 125.unqualified opinion 无保留意见
ZklZU,\!|v aEC&#Q(]q 126.qualified opinion 保留意见
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b}u 127.disclaimer of opinion 无法表示意见
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W 3h>56{P 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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