61.assessed level of material misstatement risk 重大错报风险的评估水平
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p!` 62.simall business 小规模企业
({hW r@G34QC+ 63.accounting system
会计系统
KWn. B1J2m^ 64.test of control 控制测试
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wO*f 65.walk-through test 穿行测试
xsx0ZovhY G=m18Bv{ 66.communication 沟通
FivqyT7i dMa6hI{k 67.flow chart 流程图
AN+S6t xepp."O 68.reperformance of internal control 重新执行
Gp1?drF6 h:r:qk 69.audit evidence
审计证据
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R7Z! 70.substantive procedures 实质性程序
DhiIKd9W W<Asr@ 71.assertions 认定
wU&vkb)k WCg&* 72.esistence 存在
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;Fr 73.occurrence 发生
!InC8+be k1HCPj 74.completeness 完整性
OJ<V<=MYZ {br6* 75.rights and obligations 权利和义务
>'&|{s[m !Gh*Vtd8- 76.valuation and allocation 计价和分摊
5:SS2>~g R rp-SR?O 77.cutoff 截止
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1-8G2e 78.accuracy 准确性
OTWp,$YA= 2h`Tn{&1/ 79.classification 分类
.\"8H1I\T Jmun^Q/h 80.inspection 检查
lT;uL~j GNoUn7Y 81.supervision of counting 监盘
n?8xRaEf vFi+ExBU 82.observation 观察
e^or qw/I N$P\$ 83.confirmation 函证
G`,M?lmL 0!q@b 84.computation 计算
B[;aNyd< A%.ZesjAx 85.analytical procedures 分析程序
\y+@mJWa S i-Q'*Y= 86.vouch 核对
.c\iKc# ]eo%eaA 87.trace 追查
!OMl-:KUzE >ui;B$= 88.audit sampling 审计抽样
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: :} D TK 89.error 误差
uMK8V_p*? G)&S%R!i\N 90.expected error 预期误差
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?~tx@k$;Es 92.sampling risk 抽样风险
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PJp() 93.non- sampling risk 非抽样风险
|eP5iy wg !u|s8tN.U 94.sampling unit 抽样单位
#bGYd}BfD PySFhb@ 95.statistical sampling 统计抽样
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3aJ oh,29Gg 96.tolerable error 可容忍误差
"$A5:1; Z~ u3{ 97.the risk of under reliance 信赖不足风险
>lF@M- PyM59v 98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险
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.a 9f)^ <AU0ir 101.working trial balance 试算平衡表
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s- Pdk#"H-j 102.index and cross-referencing 索引和交叉索引
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6<Lk 103.cash receipt 现金收入
yBfX4aH:` >YR2h/S 104.cash disbursement 现金支出
*Nur>11D 5.QY{+k 105.bank statement 银行对账单
XCyr r2^ =LKf.@]# 106.bank reconciliation 银行存款余额调节表
W>&!~9H UHBMl>~z 107.balance sheet date
资产负债表日
!HKW_m^3J eZ{Ce.lNR 108.net realizable value 可变现净值
HSEz20s L)"CE]. 109.storeroom 仓库
+6:jm54 D_ XOYzN} 110.sale invoice 销售发票
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wd $ J!PSF8PL 111.price list 价目表
y-mjfW`n >S]"-0tGD= 112.positive confirmation request 积极式询证函
D&G^|: G 4mnVXKt%. 113.negative confirmation request 消极式询证函
J>1%*Tz 2Mj_wc 114.purchase requisition 请购单
`@ 8O|j %$67*pY'JH 115.receiving report 验收报告
|v_ttJ;+Y H{1'- wB 116.gross margin 毛利
z-h?Q4; 0 KA@]! 117.manufacturing overhead 制造费用
XHh*6Yt_ ( -?NAA]P5c@ 118.material requisition 领料单
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nBZ :$D 119.inventory-taking 存货盘点
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0/uy'JvWru v1=N?8Hz1 121.stock certificate 股票
?Cv([ ^Y.u hp@F\9j 122.audit report 审计报告
?%$~Bb _ Xq}}T%jcd 123.entity 被审计单位
#X2wy$GTG nK#%Od{GF 124.addressee of the audit report 审计报告的收件人
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126.qualified opinion 保留意见
v7,- Q* Xh }G=1} 127.disclaimer of opinion 无法表示意见
p$cb&NNh*H PW\me7iCz 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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