61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
<EJ}9`t krI<'m;a 63.accounting system
会计系统
v\0[B jhL? h-Ffs 64.test of control 控制测试
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A.kM, XQHvs{Po 65.walk-through test 穿行测试
F0+ u#/# tE=P9 \4 66.communication 沟通
5?%(j!p5 ?IGT !' 67.flow chart 流程图
EcBSi995dj h68sQd 68.reperformance of internal control 重新执行
/&cb`^"U^ lUUeM\ 69.audit evidence
审计证据
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qmv%N 70.substantive procedures 实质性程序
[bH6>{3u 2c_#q1/Z/ 71.assertions 认定
7p@qzE *siS4RX2 72.esistence 存在
Rco#?' QJ-6aB 73.occurrence 发生
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\C3r' 74.completeness 完整性
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NY QV4{=1A 75.rights and obligations 权利和义务
YRAWylm kd9hz-* 76.valuation and allocation 计价和分摊
Y(-4Agq 7b \Hbg Z 77.cutoff 截止
oCXBek?\ x.xfMM2n 78.accuracy 准确性
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umT%g 79.classification 分类
bL ] *K$ <p-R{}8 80.inspection 检查
s+h`,gg9 3a"4Fn 81.supervision of counting 监盘
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TB1E1 82.observation 观察
Z Z\,iT 1|q$Wn:* 83.confirmation 函证
NYm2fFPc E,>/6AU 84.computation 计算
R'u M7,7 HYZ94[Ti 85.analytical procedures 分析程序
#\GWYWkR AQDT6E: 86.vouch 核对
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B"tz! 87.trace 追查
Fi14_{ hdXdz aNS 88.audit sampling 审计抽样
^uD r W}50E.\# 89.error 误差
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Nv{r`J. 90.expected error 预期误差
k id3@ j,Eo/f+j5 91.population 总体
E=_M=5] RLu y;z 92.sampling risk 抽样风险
D'$ki[{, &}_E~jKK 93.non- sampling risk 非抽样风险
@{_[bKg Gg]>S#^3 94.sampling unit 抽样单位
$-Lk,}s.* PO%Z.ol9 95.statistical sampling 统计抽样
\tc4DS 8$xd;+`y' 96.tolerable error 可容忍误差
xX.fN7[ O(2)A>} 97.the risk of under reliance 信赖不足风险
k|(uIU* ] Rq-BsMX!A 98.the risk of over reliance 信赖过度风险
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TI 99.the risk of incorrect rejection 误拒风险
8J-$+ ; ae`*0wbv 100. the risk of incorrect acceptance 误受风险
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H! 8=Xy19<;t 101.working trial balance 试算平衡表
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v17H" 102.index and cross-referencing 索引和交叉索引
~Gx"gK0 LmE%`qNg 103.cash receipt 现金收入
Q x}\[ kTZ`RW&0 104.cash disbursement 现金支出
uH!uSB2 u(iEuF;7 105.bank statement 银行对账单
h;?=:( e <2?O 106.bank reconciliation 银行存款余额调节表
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>0$Y{ 107.balance sheet date
资产负债表日
UIPi<_Xa dtD)VNkBZ 108.net realizable value 可变现净值
9y "R, 'id]<<F 109.storeroom 仓库
4iMo&E< sOQF_X(.x 110.sale invoice 销售发票
K: hZ yxP(| 111.price list 价目表
do@`(f3g <Yif-9 112.positive confirmation request 积极式询证函
\ <b-I 2Hl0besm 113.negative confirmation request 消极式询证函
1W*%}!&Gm <mN.6@*{ 114.purchase requisition 请购单
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nQbF~ E_k<EQ%r 116.gross margin 毛利
mux_S2x9m\ ^oaFnzJdf 117.manufacturing overhead 制造费用
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\i/7 6vy(@z 118.material requisition 领料单
oRH]67(Z 6^_:N1@ 119.inventory-taking 存货盘点
pD;'uEFBQ iG*@( 120.bond certificate 债券
LE$_qX`L ;n1<1M>! 121.stock certificate 股票
)%H@.;cD_r UolsF-U}' 122.audit report 审计报告
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MKVR 123.entity 被审计单位
O_-Lm4g?4 `P/7Mf 124.addressee of the audit report 审计报告的收件人
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wGc+ $d\]s]}` 125.unqualified opinion 无保留意见
za$v I?ux wyG7SA 126.qualified opinion 保留意见
od\-o:bS i~1bfl 127.disclaimer of opinion 无法表示意见
N<XS-XB, KA^r,Iw 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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