61.assessed level of material misstatement risk 重大错报风险的评估水平
))qOsphN U%~L){<V[ 62.simall business 小规模企业
,,-g*[/3 ATb[/=hP<R 63.accounting system
会计系统
(gn)<JJS} -%*w&',G 64.test of control 控制测试
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!*| pg.z `k 65.walk-through test 穿行测试
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~T`0 66.communication 沟通
.Y"H{|]Mnh 6H\apgHm 67.flow chart 流程图
oq<n5 >,Zf3M 68.reperformance of internal control 重新执行
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/$$"AT N<\U$\i 69.audit evidence
审计证据
9ntXLWK7e #$GDKK 70.substantive procedures 实质性程序
RU1+- )rTV}Hk 71.assertions 认定
EMDsi2 >^8=_i ! 72.esistence 存在
gsqpQq7 Q)7iu 73.occurrence 发生
vj+x( 5s >UM@}) 74.completeness 完整性
^b{w\HZ , 8NY<sFh 75.rights and obligations 权利和义务
P+m{hn~% MVGznf? 76.valuation and allocation 计价和分摊
Wb_'X |"u 8u,f<XHi"a 77.cutoff 截止
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' 79.classification 分类
r.5}Q? 6iiH+Nc 80.inspection 检查
Fu*~{n bIR AwktD 81.supervision of counting 监盘
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mqiXr8 82.observation 观察
!+;'kI2 \;z*j|;B 83.confirmation 函证
e B`7C"Z e5!LbsJv 84.computation 计算
):@XMECa &*wN@e(c 85.analytical procedures 分析程序
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! 87.trace 追查
nQ*9|v4 hJavi>374 88.audit sampling 审计抽样
wzr3y}fCe jt?937{ 89.error 误差
n+Ia@$|m _H:mBk,, 90.expected error 预期误差
9oly=&lJ TG\3T%gH/s 91.population 总体
|U*wMYC 35dbDgVz$ 92.sampling risk 抽样风险
NuLyu=.? ]V,wIyC 93.non- sampling risk 非抽样风险
^f:oKKaAW; }uJH!@j 94.sampling unit 抽样单位
RR u1/nam 2|xNT9RW 95.statistical sampling 统计抽样
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aB 96.tolerable error 可容忍误差
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he?5 vJ__jO"Sq 97.the risk of under reliance 信赖不足风险
1m*fkM# Cv@ZzILyoK 98.the risk of over reliance 信赖过度风险
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$&!)13 eIEr\X4\~~ 99.the risk of incorrect rejection 误拒风险
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ez@j (Kl96G<Wej 100. the risk of incorrect acceptance 误受风险
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^i4 VCzmTnD 102.index and cross-referencing 索引和交叉索引
vf=b5s(7Q :wn9bCom?M 103.cash receipt 现金收入
;++CMTza] iXp*G52 104.cash disbursement 现金支出
wb@TYvDt f;<qGM.#| 105.bank statement 银行对账单
6Z:<?_p%7g =2[5g!qX 106.bank reconciliation 银行存款余额调节表
mM| 313 R;2tb7 o 107.balance sheet date
资产负债表日
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*D h|^RM*x 108.net realizable value 可变现净值
!,f{I5/ ;A~efC^< 109.storeroom 仓库
|{ E\ 2U M_wqb'= 110.sale invoice 销售发票
6xk~Bt 0_d,sC?V 111.price list 价目表
KkVFY+/) =Ri'Prx& 112.positive confirmation request 积极式询证函
V87?J w%2 %:bTOw[4r 113.negative confirmation request 消极式询证函
HmWU;9Vn+ 0^l|W|.Z 114.purchase requisition 请购单
=D<{uovQB @D<q=:k 115.receiving report 验收报告
R5i v]8X4W ykY#Y}?^ 116.gross margin 毛利
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95Q{d'& [X +E 118.material requisition 领料单
?&Zfb XUf]gQu3= 119.inventory-taking 存货盘点
*>x~` CRK%%;=> 120.bond certificate 债券
5,3Yt ~\m k 7 !{p 121.stock certificate 股票
@<$-*, {0J TN%e 122.audit report 审计报告
*\9JIi 2 O>YXvu 123.entity 被审计单位
bVEt?E*+ QLx]%E\ 124.addressee of the audit report 审计报告的收件人
?LP&VU1 >heFdKq1 125.unqualified opinion 无保留意见
%kM|Hk3d cVrses^yE 126.qualified opinion 保留意见
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kHj|:,'sV Z)RoFD1]C 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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