61.assessed level of material misstatement risk 重大错报风险的评估水平
nv:VX{% =feVT2* 62.simall business 小规模企业
<bywi2]z WxtB:7J 63.accounting system
会计系统
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| i*+N[#yp 64.test of control 控制测试
E1qf N>0Z `2HNQiK'@ 65.walk-through test 穿行测试
8ROZ]Xh,x O tR 66.communication 沟通
Cv]$w(k 5j5}c`: 67.flow chart 流程图
SMA' VU 88
DMD"$B 68.reperformance of internal control 重新执行
B+ZhQW M-C>I;a 69.audit evidence
审计证据
|W|RX3D ]Lm?3$u$ 70.substantive procedures 实质性程序
]sB%j@G KU.F4I8}q 71.assertions 认定
QnIF{TS= ;7mE%1X 72.esistence 存在
lfLLk?g3k __-V_(/b,x 73.occurrence 发生
q]P$NeEiZ" r}#,@< 74.completeness 完整性
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A7 G"*ch$: 75.rights and obligations 权利和义务
ygqWy1C Mqmy*m[U 76.valuation and allocation 计价和分摊
M#SGZ~=1r 9?+?V}o 77.cutoff 截止
2nB{oF-Z 6"GHVFB 78.accuracy 准确性
[4\n(/ R!RgQwEak 79.classification 分类
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BPypjS0?8 80.inspection 检查
\7*"M y* S&Sa~Oq<o 81.supervision of counting 监盘
PW"uPn e>b|13X 82.observation 观察
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sPQf' Iv>4o~t 83.confirmation 函证
OUtMel_ %d#j%= 84.computation 计算
p4wx&VLi 7[YulC-pH 85.analytical procedures 分析程序
[xl+/F7 9S<atMB 86.vouch 核对
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i`wj^ 87.trace 追查
/jd.<r=_I m+pFU?<| 88.audit sampling 审计抽样
M}N[> ,2' Y86mg7[U/ 89.error 误差
&h;J_Ps hixG/%aO 90.expected error 预期误差
w72\' dC8, 91.population 总体
aQL$?, .=/TT|eMS 92.sampling risk 抽样风险
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c7t . ~)]R 94.sampling unit 抽样单位
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3Bn "Rr650w[ 95.statistical sampling 统计抽样
}/.GB5Ej y"Jma`Vjq 96.tolerable error 可容忍误差
>vfbXnN *.A{p ;JC( 97.the risk of under reliance 信赖不足风险
{4HcecT )~ghb"K 98.the risk of over reliance 信赖过度风险
W$Op/ 1ac;6` 99.the risk of incorrect rejection 误拒风险
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: 100. the risk of incorrect acceptance 误受风险
\CZD.2p#& #;F*rJ[XY 101.working trial balance 试算平衡表
oO&R3zA1d s=83a{#K 102.index and cross-referencing 索引和交叉索引
TX$4x~: ngC^@*XAw9 103.cash receipt 现金收入
{*AYhZ dNT<![X\ 104.cash disbursement 现金支出
+$\/HO m-MfFEZ 105.bank statement 银行对账单
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( 106.bank reconciliation 银行存款余额调节表
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?k1R> +9R@cUr 107.balance sheet date
资产负债表日
,^uQw/ 9UE)4*5 108.net realizable value 可变现净值
7'idjc
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){$*<#&H ISi^BFU 110.sale invoice 销售发票
7 L$\S[E V[ 'lB.&t 111.price list 价目表
#-8%g{ tM3Q;8gB! 112.positive confirmation request 积极式询证函
\<W/Z.}/ U~q2j#pJ 113.negative confirmation request 消极式询证函
IT:8k5(L5j }5]7lGR 114.purchase requisition 请购单
M992XXd A Y_GD ^ 115.receiving report 验收报告
:'X:cL 0Q!/A5z 116.gross margin 毛利
L^xh5{ 't3&,:Y 117.manufacturing overhead 制造费用
BKk+<#Ti ,U?^u% 118.material requisition 领料单
~UQXt r e)*-<AGwC 119.inventory-taking 存货盘点
i 2l/y,UX *1g3,NMA 120.bond certificate 债券
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XNQPyZ2@|b 121.stock certificate 股票
^50\c$ sny$[!) 122.audit report 审计报告
jhH&}d9 (Q}ByX 123.entity 被审计单位
A\ r}V- ^5rB/y, 124.addressee of the audit report 审计报告的收件人
mKuY=#R P 7[ZoUWx 125.unqualified opinion 无保留意见
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buarxk 126.qualified opinion 保留意见
+,T z +! @wcrtf~{)& 127.disclaimer of opinion 无法表示意见
Nj=0bg"Qg5
=B0AG9Fz 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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