61.assessed level of material misstatement risk 重大错报风险的评估水平
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}bTI5 $zBG19 [% 62.simall business 小规模企业
S,,3h0$X <P3r}|K 63.accounting system
会计系统
N{G+|WmQ R`:NUGR 64.test of control 控制测试
X+K$y:UZ p=(;WnsK 65.walk-through test 穿行测试
$V)LGu2(m a".uS4x 66.communication 沟通
ft[g1 wQ,RZO3 67.flow chart 流程图
pTK|u!fs K/u`Wz~A 68.reperformance of internal control 重新执行
f. =4p^ 'gojP 69.audit evidence
审计证据
r\"O8\ O/\jkF 70.substantive procedures 实质性程序
0PnW|N0 G JItGq`) 71.assertions 认定
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5 b[:B~J 72.esistence 存在
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/ 74.completeness 完整性
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/ <P5;8 75.rights and obligations 权利和义务
j#U?'g 43-%")bH 76.valuation and allocation 计价和分摊
j78xMGKO H9w*U 77.cutoff 截止
=3oz74O[ 7Yxy2[ 78.accuracy 准确性
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; 80.inspection 检查
Vrz!.X~ $#@4i4TN- 81.supervision of counting 监盘
R\:C|/6f !r.}y|t?; 82.observation 观察
?/)5U}*M0T "`"j2{9|e! 83.confirmation 函证
[`fq4Ky i&>,aiH@ 84.computation 计算
:<&}/r 7"xd'\c@ 85.analytical procedures 分析程序
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; 86.vouch 核对
!nj%n cJ8F#t 87.trace 追查
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U&3*c+B4 88.audit sampling 审计抽样
XU9=@y+|v o Ayk 89.error 误差
{|xwvTlJ NTL#! 90.expected error 预期误差
Sc6wC H h0.Fstf] 91.population 总体
4!k={Pd t48(GKF 92.sampling risk 抽样风险
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o EJWMr`zdn 93.non- sampling risk 非抽样风险
6eDIS|/ N@MeaO 94.sampling unit 抽样单位
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D/}n 95.statistical sampling 统计抽样
fSqbGoIQ Y[~6f,?^ 96.tolerable error 可容忍误差
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Km <Wh= 97.the risk of under reliance 信赖不足风险
9x?;;qC"m9 Y6L+3*Qt 98.the risk of over reliance 信赖过度风险
uAjGR : l>Ue& 99.the risk of incorrect rejection 误拒风险
uAvs h{* O9O< 100. the risk of incorrect acceptance 误受风险
uCu,'F,6Y ==XP}w)m 101.working trial balance 试算平衡表
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gs8L/veP |Lhz^5/ 103.cash receipt 现金收入
~o/^=:* .897Z|$VB 104.cash disbursement 现金支出
>|Jw,,uf ?Nh%!2n 105.bank statement 银行对账单
F7;xf{n< \PLV]%3, 106.bank reconciliation 银行存款余额调节表
`C*!de]Y% @&Nvb.5nT 107.balance sheet date
资产负债表日
r0X2cc Nu_w@T\l 108.net realizable value 可变现净值
Q"Ec7C5eM =O;SXzgE 109.storeroom 仓库
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w@: ]]R ^TEODKS 111.price list 价目表
AltE~D/4 '!.;(Jo 112.positive confirmation request 积极式询证函
y:A0!75 %UQ{'JW?K 113.negative confirmation request 消极式询证函
6fV)8,F3 r/4]b]n 114.purchase requisition 请购单
Wl#^Eu\g1W {cv;S2 115.receiving report 验收报告
(t]>=p%4g *SY4lqN 116.gross margin 毛利
t~M<j|]k U2AGH2emw 117.manufacturing overhead 制造费用
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6R"W9 118.material requisition 领料单
DrEtnt 9/$P_Q:3 119.inventory-taking 存货盘点
O5{XT]: %8*d)AB: 120.bond certificate 债券
)j6>b-H >1~`tP 121.stock certificate 股票
,\M_q">npc Q'a N|^w"f 122.audit report 审计报告
od}x7RI%m A pjqSz" 123.entity 被审计单位
-$)Et | if}]8 124.addressee of the audit report 审计报告的收件人
{T.Vu]L80 &JlR70gdHi 125.unqualified opinion 无保留意见
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Ifb( cx,A.Lc 126.qualified opinion 保留意见
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s4$m<"~ 127.disclaimer of opinion 无法表示意见
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! 1QJ$yr 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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