61.assessed level of material misstatement risk 重大错报风险的评估水平
?T-6|vZA J,;[n*s 62.simall business 小规模企业
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会计系统
<cG .V|B SvC|"-[mJ 64.test of control 控制测试
g/,fjM_ <e"O`*ZJ 65.walk-through test 穿行测试
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Z0T{1YEJ Vr/UbgucJ 67.flow chart 流程图
Srj%6rgsB :gv`) 68.reperformance of internal control 重新执行
RP'`\||* (;YO]U4 69.audit evidence
审计证据
8>a/x , o~!4& 70.substantive procedures 实质性程序
b9%}<w 2%\Nq:;T 71.assertions 认定
]$(::'pmK 6dTq&GZ\ 72.esistence 存在
GXB4&Q!C dgPJte%i 73.occurrence 发生
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74.completeness 完整性
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'+|r] Ge$cV} 75.rights and obligations 权利和义务
0z{S@ *9e T#dH 76.valuation and allocation 计价和分摊
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77.cutoff 截止
)l*H$8 zMb7a_W 78.accuracy 准确性
m! &bK5+* Pi::cf>3 79.classification 分类
%Q"zU9 2{c ;ELq 80.inspection 检查
#EtS9D'd+ `Yp\.K z 81.supervision of counting 监盘
g6EdCG.V d$)'?Sf]h 82.observation 观察
!3Fj`Oh 6u/3"A]' 83.confirmation 函证
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r:K)Q@ b6_*ljM 85.analytical procedures 分析程序
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At%g^ 86.vouch 核对
I=&5m g=m ~!~VC)a* 87.trace 追查
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s\:^a 88.audit sampling 审计抽样
evsH>hE^ d+~c$(M) 89.error 误差
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K[ 90.expected error 预期误差
]+)z}lr8 C o1"U'y-9V 91.population 总体
AC ,$(E >=^g%K$L6J 92.sampling risk 抽样风险
6}R^L(^M lJoMJS;S]} 93.non- sampling risk 非抽样风险
!.iu_xJ R6dw#;6{I 94.sampling unit 抽样单位
aAO[Y"-:,Y cRz7.9-< 95.statistical sampling 统计抽样
N J:]jd $f>Mz|j 96.tolerable error 可容忍误差
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_EZ G,>tC`! 97.the risk of under reliance 信赖不足风险
C]*9:lK k<=.1cFh 98.the risk of over reliance 信赖过度风险
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fo yXY8 oE 99.the risk of incorrect rejection 误拒风险
!Qrlb>1z- V'pNo&O= 100. the risk of incorrect acceptance 误受风险
`Q1T-H_ .r SeJZzuj 101.working trial balance 试算平衡表
aGNt?)8WPZ <;#d*&] 102.index and cross-referencing 索引和交叉索引
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00?^!'; KQ?E]}rZ 104.cash disbursement 现金支出
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cNv 105.bank statement 银行对账单
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资产负债表日
hnL"f[p@gC 8U\;N 108.net realizable value 可变现净值
B;N40d*W ]jG%<j9A 109.storeroom 仓库
G9 z Q{E w |>:mQnU 110.sale invoice 销售发票
$rs7D}VNc 1>bkVA 111.price list 价目表
/-E>5 w U 9+@_ZI- 112.positive confirmation request 积极式询证函
}CaL:kY8 y&lj+j 113.negative confirmation request 消极式询证函
")ow,r^" ~t<BZu 114.purchase requisition 请购单
~Ht[kO Cv{rd##Y8 115.receiving report 验收报告
CcgCKT CeR4's7 116.gross margin 毛利
mn*.z!N= *ky5SM(NR 117.manufacturing overhead 制造费用
; z :}OD ]. 1[H~5N 118.material requisition 领料单
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Y!i4P#4+q KL sTgo|J 120.bond certificate 债券
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n,h 93)& 122.audit report 审计报告
eXnMS!g%Z @`$8rck` 123.entity 被审计单位
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SQ:y ff-9NvW4v 124.addressee of the audit report 审计报告的收件人
M,e_=aq Wxb/|?, 125.unqualified opinion 无保留意见
Wh(V?!^@5 pb$U~TvzhM 126.qualified opinion 保留意见
"J, ErnM cc.zC3Hs3 127.disclaimer of opinion 无法表示意见
N#C,_ k ?5'UrqYSW 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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