61.assessed level of material misstatement risk 重大错报风险的评估水平
7j@^+rkr3f /`7 I K 62.simall business 小规模企业
v;)BVv #@nZ4=/z 63.accounting system
会计系统
L/qZ ; { z{Hz;m:*_ 64.test of control 控制测试
q1N4X7<_ pu\b`3C( 65.walk-through test 穿行测试
|x1$b7 Am2*- 66.communication 沟通
N+*(Y5TU b0y-H/d/} 67.flow chart 流程图
WEno+Z~=1' PqTYAN&F 68.reperformance of internal control 重新执行
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vfjS:2 69.audit evidence
审计证据
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0# |c<XSX?ir 70.substantive procedures 实质性程序
[Dnusp7e #N; $ 71.assertions 认定
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|__d 8a 72.esistence 存在
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:n}w a a4$'8s 73.occurrence 发生
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gBD 74.completeness 完整性
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O/xLf _wMc*kjJO 75.rights and obligations 权利和义务
"_t4F4z 3)dP7rmZ 76.valuation and allocation 计价和分摊
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QI.t&sCh5 AD(xaQ&T 79.classification 分类
*8/VSs 6{L F-`S% 80.inspection 检查
'wa g |- Ec+22X 81.supervision of counting 监盘
~'(9?81d Ks|gL#)*Ku 82.observation 观察
Tu==49 D^$]>-^ 83.confirmation 函证
H%FM {K+.A 9! 84.computation 计算
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<j 85.analytical procedures 分析程序
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86.vouch 核对
&ryiG +9TV:T 87.trace 追查
>;m{{nj W.IH#`-9E 88.audit sampling 审计抽样
O!/ekU|,r 2f `&WUe 89.error 误差
UBa- l4zw]AYk+X 90.expected error 预期误差
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@XDW&R 91.population 总体
Rw/Ciw2@? k2pT1QZnt 92.sampling risk 抽样风险
s~=g*99H z[*zuo 93.non- sampling risk 非抽样风险
wBLsz/ 7O"hiDQ 94.sampling unit 抽样单位
_OLI%o 2g0K76=Co: 95.statistical sampling 统计抽样
XYMxG: [Q|M/|mnR1 96.tolerable error 可容忍误差
+eC3?B8rN 2HSb.&7-G 97.the risk of under reliance 信赖不足风险
E_]k>bf\ p x0Sy| 98.the risk of over reliance 信赖过度风险
u"\=^F / xs9.w8- 99.the risk of incorrect rejection 误拒风险
4AuH1m)< $Vsy%gA< 100. the risk of incorrect acceptance 误受风险
2?*||c==* 4aA9\\hfGY 101.working trial balance 试算平衡表
wz h.$?~ 72u db^ 102.index and cross-referencing 索引和交叉索引
UP?D@ogl< tR5tPPw 103.cash receipt 现金收入
0_Lm#fE U {79qtq%W{ 104.cash disbursement 现金支出
ZRPE-l_3: F'rt>YvF 105.bank statement 银行对账单
&/iFnYVhy wW^Zb 106.bank reconciliation 银行存款余额调节表
"U*5Z:8?9 I=o'+>az 107.balance sheet date
资产负债表日
%OEq,Tb $M39 #a 108.net realizable value 可变现净值
V!W1fb7V jAZ >mo[ 109.storeroom 仓库
_=?2 3 ]{Z8 110.sale invoice 销售发票
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^^vf*1 111.price list 价目表
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[ P,U$ %C! 112.positive confirmation request 积极式询证函
JCNk\@0i* `[OXVs,7" 113.negative confirmation request 消极式询证函
Hv8H.^D> .$P|^Zx, 114.purchase requisition 请购单
=},{8fZ4 jFG5)t<D 115.receiving report 验收报告
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" 116.gross margin 毛利
)@_ugW-j xG8`'SNY 117.manufacturing overhead 制造费用
K?[)E3 6{8/P'@/Zz 118.material requisition 领料单
x~z_,': DRp&IP< 119.inventory-taking 存货盘点
7=vYO|a/4 |Q5+l.% 120.bond certificate 债券
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?z{ O k*Z 121.stock certificate 股票
<}]{~y ,z[(k" 122.audit report 审计报告
yhwy>12,K v&r=-}z2! 123.entity 被审计单位
rFfy#e *Q5x1!#z# 124.addressee of the audit report 审计报告的收件人
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U^7]B 125.unqualified opinion 无保留意见
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n+A 126.qualified opinion 保留意见
'bPk'pj9 {-h, ZdH^ 127.disclaimer of opinion 无法表示意见
9x[ U$B RG&6FRoq 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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