61.assessed level of material misstatement risk 重大错报风险的评估水平
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x)S11 62.simall business 小规模企业
SLA~F?t {#Cm> @') 63.accounting system
会计系统
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6`Q4` ?+tZP3' 64.test of control 控制测试
uQ+$Hzx X 9TS=> 65.walk-through test 穿行测试
LbI])M !7*/lG 66.communication 沟通
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T2sS6&R 67.flow chart 流程图
o*1`, n zb)SlR 68.reperformance of internal control 重新执行
.JKaC>oX IH:Cm5MV 69.audit evidence
审计证据
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{V 70.substantive procedures 实质性程序
h;[Ncj] ToM*tXj 71.assertions 认定
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L<]PK4 72.esistence 存在
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G5uH/-< =B%e0M 73.occurrence 发生
l(4./M <L#r6y~H 74.completeness 完整性
hKeh9 Bt gcF><i6 75.rights and obligations 权利和义务
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&"n9,$ 76.valuation and allocation 计价和分摊
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swbD q 77.cutoff 截止
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.s".aA 78.accuracy 准确性
a8c]B/ e 3oIoj4o 79.classification 分类
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O 80.inspection 检查
7J/3O[2 +=$G6uR$ 81.supervision of counting 监盘
LK~0ck7 ;r}<o?'RM 82.observation 观察
nzDY!Y 1Xc%%j 83.confirmation 函证
6nhB1Aei ![jP)WgF 84.computation 计算
8 EH3zm4 a@1gMZc* 85.analytical procedures 分析程序
&T}e93] &t4(86Bmq 86.vouch 核对
jX@9849@ 4{E=wg^p 87.trace 追查
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[S^&pF 88.audit sampling 审计抽样
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c 89.error 误差
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}w 90.expected error 预期误差
7]bqs"t $<PVzW,$o 91.population 总体
mQJ GKh&Pk en)DN3 92.sampling risk 抽样风险
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Tgv?.Q Kfl+8UR5= 93.non- sampling risk 非抽样风险
u{ /gjv Jsl,r+'H 94.sampling unit 抽样单位
RR|Eqm3) ,;y^|X 95.statistical sampling 统计抽样
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q9c/}X &5<lQ1 96.tolerable error 可容忍误差
&h-1Z} L_|Y_=r." 97.the risk of under reliance 信赖不足风险
!5-[kG& mHy]$Z 98.the risk of over reliance 信赖过度风险
X)+N>8o?N P2kZi=0 99.the risk of incorrect rejection 误拒风险
M#m7g4*L ! KNhH4K2iP8 100. the risk of incorrect acceptance 误受风险
6G],t)<A'- &\r%&IX/ 101.working trial balance 试算平衡表
3}Pa,uN cjk5><}`H7 102.index and cross-referencing 索引和交叉索引
Mv3Ch'X[ P.0-( 103.cash receipt 现金收入
0a5P@;"a bMYRQ,K`C 104.cash disbursement 现金支出
YX(%jcj* bUNp>H>L 105.bank statement 银行对账单
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)d~Mag+ ` {p5SYj 107.balance sheet date
资产负债表日
K^ lVng [B[ J%?NS 108.net realizable value 可变现净值
|j<'[gB\p B$G8,3 ,: 109.storeroom 仓库
pFuQ!7Uk \?ZdUY 110.sale invoice 销售发票
6-~ 5V0=-K 111.price list 价目表
shB(kb{{ c/u;v69r 112.positive confirmation request 积极式询证函
[Zf<r1m HFazqQ[ 113.negative confirmation request 消极式询证函
j.K yPWO +J} 41 114.purchase requisition 请购单
8"@<s?0\" a5iMCmL+ 115.receiving report 验收报告
VF-d^AGt E$T#o{pai 116.gross margin 毛利
<KpQu%2( =% p"oj]: 117.manufacturing overhead 制造费用
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#fl2 R[(,wY_1 118.material requisition 领料单
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119.inventory-taking 存货盘点
1#V0g Q qrdI" 120.bond certificate 债券
qhtc?A/0} khR3[ju {^ 121.stock certificate 股票
ch&r. 8P 8"dN[ 122.audit report 审计报告
}fA3{Ro >@X=E3 123.entity 被审计单位
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2bf 124.addressee of the audit report 审计报告的收件人
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d09GD[5 125.unqualified opinion 无保留意见
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Rfl v+ 126.qualified opinion 保留意见
;9~z_orNQZ {`'b+0[;@ 127.disclaimer of opinion 无法表示意见
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RV8 WJ6 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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