61.assessed level of material misstatement risk 重大错报风险的评估水平
B^9C}QB ^6# yL6E,~ 62.simall business 小规模企业
Xc+YoA0Ez F4~OsgZ'N 63.accounting system
会计系统
Pz*BuL< `'|6b5`2j 64.test of control 控制测试
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d 2Bi]t%<{ 65.walk-through test 穿行测试
#}fvjJ{ ]2L11"erP 66.communication 沟通
K'2N:.D: j)G%I y[` 67.flow chart 流程图
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'q@T% 68.reperformance of internal control 重新执行
FS8l}t xj33g6S 69.audit evidence
审计证据
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&-p ?#c "wA& 70.substantive procedures 实质性程序
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' De3;}]wC 71.assertions 认定
Q~"Lyy8 DEu0Z 72.esistence 存在
Q `K^>L1 V}vL[=QFZ( 73.occurrence 发生
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)+v5H 74.completeness 完整性
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T: 75.rights and obligations 权利和义务
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;: 76.valuation and allocation 计价和分摊
8aQTm-{m O:+y/c 77.cutoff 截止
>9XG+f66E m.6uLaD"!} 78.accuracy 准确性
JoB-&r}\V* :9&@/{W 79.classification 分类
p\I3 fI0i %1cxZxGT 80.inspection 检查
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:W6O)uY 81.supervision of counting 监盘
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bp0#K 82.observation 观察
T__@hfT qDg`4yX.} 83.confirmation 函证
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rf?|, 84.computation 计算
UCmJQJc P5dD& 85.analytical procedures 分析程序
.@r{Tq,%q8 W|;`R{<I% 86.vouch 核对
s(5(zcBK s%#u)nw19 87.trace 追查
qc'KQ5w7! 8DD1wK\U~ 88.audit sampling 审计抽样
?st}rJ_ B~Z61 89.error 误差
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q)|I|y*7 i+Ne.h 90.expected error 预期误差
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P 91.population 总体
&9Z@P[f u ?F},VL; 92.sampling risk 抽样风险
cWQ &zc Ozulp(8* 93.non- sampling risk 非抽样风险
^755LW ELG{xN=o 94.sampling unit 抽样单位
9l[C&0w#\ <vs*aFq 95.statistical sampling 统计抽样
lZ"C~B}9:I ),o=~,v: 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
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`%x f 98.the risk of over reliance 信赖过度风险
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V_<5PHP ok-q9dM 99.the risk of incorrect rejection 误拒风险
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=>3B 100. the risk of incorrect acceptance 误受风险
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N 101.working trial balance 试算平衡表
isnpSN"z ev7A;; 102.index and cross-referencing 索引和交叉索引
sV%=z}n= a*,V\l|6 103.cash receipt 现金收入
|e+r~).4B D+BflI~9mP 104.cash disbursement 现金支出
t1#f*G5 mCI5^%*0jQ 105.bank statement 银行对账单
NP.qh1{NP `]&'yt 106.bank reconciliation 银行存款余额调节表
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(H g]b%<DJ 107.balance sheet date
资产负债表日
|jWA >S =xH>,-8} 108.net realizable value 可变现净值
Y}\3PaUa H!y-o'Z 109.storeroom 仓库
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5!Y#$:{o 2{ hG",JL 110.sale invoice 销售发票
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fR`3 111.price list 价目表
wxG*mOw Nw1 .x 112.positive confirmation request 积极式询证函
poZ&S 'F1<m^ 113.negative confirmation request 消极式询证函
X-"0Zc :'!_PN 114.purchase requisition 请购单
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{Eg? 115.receiving report 验收报告
_=qk.| p/ (/P-9<"U 116.gross margin 毛利
b Sg]FB aW >ZAn2s 117.manufacturing overhead 制造费用
XQ Si 2Aq+:ud)P 118.material requisition 领料单
DY87NS*HF =*WfS^O 119.inventory-taking 存货盘点
5e'**tbKH lb)i0`AN+ 120.bond certificate 债券
JkNRXC: k~1{|HxrE 121.stock certificate 股票
f*[Uq0? mndNkK5o 122.audit report 审计报告
BQ~\ p\ Nm0|U.< 123.entity 被审计单位
m?)F@4] Fz$^CMw5K 124.addressee of the audit report 审计报告的收件人
z)FGbX 7YU}-gi 125.unqualified opinion 无保留意见
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kI=Z J\ ? 126.qualified opinion 保留意见
n*qn8Dq {'zs4)vw 127.disclaimer of opinion 无法表示意见
4=;`\-7! ^ s/f.#' 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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