61.assessed level of material misstatement risk 重大错报风险的评估水平
5)h+(u C3 ~NTDG 62.simall business 小规模企业
$1:}(nO, @'6S[zU 63.accounting system
会计系统
#JHy[!4 IptB.bYc 64.test of control 控制测试
V.O<|tl. 6:e}v'q{ 65.walk-through test 穿行测试
<L[T'ZE+ ez{P-qB 66.communication 沟通
m~A[V,os {o Q(<&Aw 67.flow chart 流程图
)*q7pO\cty u&hDjE 68.reperformance of internal control 重新执行
fzq'S]+ 7C,<iY 69.audit evidence
审计证据
#"3[f@|e vWPM:1A 70.substantive procedures 实质性程序
bn^mL~ x9FLr}e 71.assertions 认定
kMfc"JXF :pL1F)-* 72.esistence 存在
D;16}D #U\&i` 73.occurrence 发生
^?sSsHz 1[fkXO{ 74.completeness 完整性
I{*.htt{ 0{^l2?mgSb 75.rights and obligations 权利和义务
AaCnTRG 'PmHBQvt& 76.valuation and allocation 计价和分摊
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\ 77.cutoff 截止
5p#o1I )sqp7["- 78.accuracy 准确性
>uP{9kDm )zk?yY6 79.classification 分类
2Q`PUXj Kd AR)EU> 80.inspection 检查
mlsvP%[f. #2ZrdD"5kQ 81.supervision of counting 监盘
l\A}lC0?J |)|vG_ 82.observation 观察
7>W+Uq YKs^%GO+ 83.confirmation 函证
kp#c:ym wHo#%Y,Nmi 84.computation 计算
h^[ppc{Z .5Z,SGBf 85.analytical procedures 分析程序
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86.vouch 核对
O;&yA< )M|O;~q 87.trace 追查
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88.audit sampling 审计抽样
g# 9*bF ~PH1|h6 89.error 误差
G}9bCr, !)51v { 90.expected error 预期误差
<Vr]2mw Hjo:;s 91.population 总体
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^}Dv$\;6 92.sampling risk 抽样风险
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iC5JU&l 93.non- sampling risk 非抽样风险
9^C!,A{u4 7Da^Jv k 94.sampling unit 抽样单位
yoQ?lh T^=Ee?e 95.statistical sampling 统计抽样
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B9;,A;E}; (-G(^Tn 97.the risk of under reliance 信赖不足风险
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LJJ =%nqMV(y 98.the risk of over reliance 信赖过度风险
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[ F+Y B#Oc8`1Y 99.the risk of incorrect rejection 误拒风险
+=29y@c /KJx n6 100. the risk of incorrect acceptance 误受风险
!~$ YD*"S At^DY!3vx 101.working trial balance 试算平衡表
*{D:1S H?/cG_^y0 102.index and cross-referencing 索引和交叉索引
|0vHy7CE _>:=<xyOq 103.cash receipt 现金收入
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104.cash disbursement 现金支出
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105.bank statement 银行对账单
WHD/ s ekk&TTp# 106.bank reconciliation 银行存款余额调节表
3K'o&>}L OD@@O9 107.balance sheet date
资产负债表日
o._#=7|( fb=$<0Ocj 108.net realizable value 可变现净值
^2?O+ =,F /xm} ?t0U 109.storeroom 仓库
%N_S/V0` C_khd" 110.sale invoice 销售发票
+/_B/[e<> /o06h y 111.price list 价目表
DGuUI}|) F#37Qv 112.positive confirmation request 积极式询证函
mLxwJ `))J8j" 113.negative confirmation request 消极式询证函
$P}]|/Yb lt(-,md 114.purchase requisition 请购单
Jv{"R!e"P E,yzy[gl 115.receiving report 验收报告
Z?!:=x>7m [{!j9E?( 116.gross margin 毛利
0 c'2rx DSG +TA" 117.manufacturing overhead 制造费用
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)b2E/G@X& M0IqQM57N 119.inventory-taking 存货盘点
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K+y_ 120.bond certificate 债券
D!E 9@*Lf h*X%:UbW 121.stock certificate 股票
MUt^mu$86 iKEKk\j-w 122.audit report 审计报告
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6Oqnb+ @f01xh=8 124.addressee of the audit report 审计报告的收件人
Q_|S^hxQ iO= uXN1g 125.unqualified opinion 无保留意见
H=SMDj)s+ k49n9EX 126.qualified opinion 保留意见
SVEA % |Gzht\ 127.disclaimer of opinion 无法表示意见
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Ls (a4y1k t- 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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