61.assessed level of material misstatement risk 重大错报风险的评估水平
BbS4m Pce;r*9 62.simall business 小规模企业
X1vd'> q;>7*Y& 63.accounting system
会计系统
161xAig K?$^@N 64.test of control 控制测试
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!'N\7 65.walk-through test 穿行测试
AoL2@C.C%D >_ 2dvg=U 66.communication 沟通
~|xA4u5LG G?/DrnK: 67.flow chart 流程图
|R\>@Mg#B Lrq.Ab# 68.reperformance of internal control 重新执行
rFYWs6 #d2.\X}A"3 69.audit evidence
审计证据
^V Zk+'4 8k1Dj1@0z 70.substantive procedures 实质性程序
Y,t={HiclX ?|B&M\}g 71.assertions 认定
!6Mo]xh :^3LvPM 72.esistence 存在
uw+M Jd^,] 73.occurrence 发生
k4y'b l u%}h7ng 74.completeness 完整性
=CVB BuVy 0o*8#i/)!3 75.rights and obligations 权利和义务
qfRH5)k :\7X}n*& 76.valuation and allocation 计价和分摊
vJOw]cwq =`s!; 77.cutoff 截止
o:P}Wg/NK Hm'=aff6A 78.accuracy 准确性
/?F/9hL l(tOe 79.classification 分类
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9 oij}'|/Jc 80.inspection 检查
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1;. xx9 g''Q 81.supervision of counting 监盘
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82.observation 观察
=\wxsL V"G*N<q 83.confirmation 函证
c*L\_Vx+ ?8Z0Gqt74 84.computation 计算
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O jeH~<t{ 85.analytical procedures 分析程序
"PTZ%7YH} Rww{:R 86.vouch 核对
=sJ7=39 64G[|" j D 87.trace 追查
v~V!ayn)wQ yS(fILV 88.audit sampling 审计抽样
ZE=Sp=@)j 4\u1TYR 89.error 误差
z Q`jP$2 @H7d_S 90.expected error 预期误差
}Nm#q@o$P *<jAiB,O* 91.population 总体
^c4@(]v'G *><F' 92.sampling risk 抽样风险
|G,tlchprs UK O[r; 93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位
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/!,B 95.statistical sampling 统计抽样
v}O30wE _R13f@NWB: 96.tolerable error 可容忍误差
6qoyiT%P& $oU*9}}Rn 97.the risk of under reliance 信赖不足风险
vV6I0 2ZMb<b4H 98.the risk of over reliance 信赖过度风险
,3p~w5C/+[ QWSTR\! 99.the risk of incorrect rejection 误拒风险
?DQsc9y B9$jSD 100. the risk of incorrect acceptance 误受风险
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LFh[ ],FMwCI 101.working trial balance 试算平衡表
`c5"d bg&zo;Ck8T 102.index and cross-referencing 索引和交叉索引
8WbgSY` o` ZQ d,3 103.cash receipt 现金收入
F6OpN"UM' 3z)Kz*xr 104.cash disbursement 现金支出
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Y2skf; 105.bank statement 银行对账单
'y2nN=CN YoZFwRQU 106.bank reconciliation 银行存款余额调节表
!tMuuK?IL= (-xS?8x$ 107.balance sheet date
资产负债表日
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RG-$ 108.net realizable value 可变现净值
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s'a/j)^ 109.storeroom 仓库
y?m/*hh` wF,UE_ 110.sale invoice 销售发票
@}OL9Ch - UdEeZz. 111.price list 价目表
ujaGNg?, 28H8l2{[> 112.positive confirmation request 积极式询证函
R)z4n (m.ob+D 113.negative confirmation request 消极式询证函
[16cFqD RwPN gRF 114.purchase requisition 请购单
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115.receiving report 验收报告
e2ilB), Mjfx~I27 116.gross margin 毛利
L %K\C F\AX: 117.manufacturing overhead 制造费用
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'6;/N jbu8~\" 119.inventory-taking 存货盘点
HATA- M y[\VUzD*' 120.bond certificate 债券
a1.Ptf eW| 2viM)+ 121.stock certificate 股票
C] 9p5Hs ("+}=*?OF3 122.audit report 审计报告
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:mn</z 123.entity 被审计单位
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4!" 124.addressee of the audit report 审计报告的收件人
T ;vF( %8Dzo 125.unqualified opinion 无保留意见
9h%?QC ?jt}*q>X] 126.qualified opinion 保留意见
.I'o 1jPJw3"3h 127.disclaimer of opinion 无法表示意见
9}uW}yJ k^%B5 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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