61.assessed level of material misstatement risk 重大错报风险的评估水平
%=`wN^3t2 Nn='9s9F?} 62.simall business 小规模企业
0I['UL^!F iph}!3f 63.accounting system
会计系统
(Qf. S{; I#PhzGC@ 64.test of control 控制测试
Q.} guI\ E(g$f.9 65.walk-through test 穿行测试
CRs@x` 5ue FW)VyVFmk 66.communication 沟通
ODNZLCB~t +sT S1t 67.flow chart 流程图
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b'Br 68.reperformance of internal control 重新执行
\dJOZ2J<z &M{;[O{ 69.audit evidence
审计证据
8e32NJ^k~ W[<ZI>mf 70.substantive procedures 实质性程序
i!;9A6D RmRPR<vGW 71.assertions 认定
qPoN 8>. i "d&U7Q 72.esistence 存在
$8WWN} OC .,F`*JVFq 73.occurrence 发生
K$I`&M( y}1Pc* 74.completeness 完整性
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j^* X^Fc^U8 75.rights and obligations 权利和义务
EhAaaG 4 (XV)QR 76.valuation and allocation 计价和分摊
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Q^ ]-;MY@ 77.cutoff 截止
j]C}S*`" V5' (op / 78.accuracy 准确性
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\5 79.classification 分类
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pXO3 80.inspection 检查
`BVXF#sb XK&G `cJ[ 81.supervision of counting 监盘
gI!d*]{BP /j-c29nz 82.observation 观察
%,(X R` n8tw8o%&[ 83.confirmation 函证
c9x&:U ]>B4 84.computation 计算
uS5G(} [ 6MNr H 85.analytical procedures 分析程序
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G=]ox*BY 86.vouch 核对
8u%,5GV>Xr S~bhh& 87.trace 追查
0O[le*3b bYO['ORr@ 88.audit sampling 审计抽样
pu5%$}dBE jZD)c_'U 89.error 误差
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_qHF- 90.expected error 预期误差
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+ w{ ;Sp?Os 91.population 总体
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VP.9( cyo[HI?WM 92.sampling risk 抽样风险
D|*yeS4> HX)]@qL 93.non- sampling risk 非抽样风险
1nw\?r2 NeJ->x, 94.sampling unit 抽样单位
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=WH=:& 95.statistical sampling 统计抽样
E]v?:!!ds !nq`Py MR 96.tolerable error 可容忍误差
W*%(J$E YmpaLZJ 97.the risk of under reliance 信赖不足风险
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I{W 9J?lNq 98.the risk of over reliance 信赖过度风险
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-O< 99.the risk of incorrect rejection 误拒风险
cUr!U\X[ :d pwr9) 100. the risk of incorrect acceptance 误受风险
y+Hz(}4 cg o 101.working trial balance 试算平衡表
8+J>jZ k>\v]&|T` 102.index and cross-referencing 索引和交叉索引
,`02fMOLc I&m' a 103.cash receipt 现金收入
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``eam8Az_U <nb%$2r1 105.bank statement 银行对账单
:Nv7Wt! X&kp1Ih<^ 106.bank reconciliation 银行存款余额调节表
1=7ASS9 [uK{``" 107.balance sheet date
资产负债表日
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rlGv6)vb 108.net realizable value 可变现净值
>:4`y"0 M9afg$;.xe 109.storeroom 仓库
a+cDH Q4hY\\Hi 110.sale invoice 销售发票
-jy0Kl/p 7~F~ 'V 111.price list 价目表
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2hTie 112.positive confirmation request 积极式询证函
.izq}q*P co3\1[q"b 113.negative confirmation request 消极式询证函
+'-.c" NPrLM5 114.purchase requisition 请购单
_Z!@#y@j tv.<pP9-C 115.receiving report 验收报告
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116.gross margin 毛利
~D>pu%F bc4 V& 117.manufacturing overhead 制造费用
r uGeN * m^\& 118.material requisition 领料单
huS*1xl KyfH8Na? 119.inventory-taking 存货盘点
DJ@n$G`^^ Y#XRn_2D 120.bond certificate 债券
@aZ Tx/ g27'il 121.stock certificate 股票
>Rd~-w)!| Hcwfe=K&/ 122.audit report 审计报告
RG""/x; IlB8~{p_ 123.entity 被审计单位
_1&Ar4: qSB&Q0T 124.addressee of the audit report 审计报告的收件人
<K`E*IaW (Jw_2pHxr" 125.unqualified opinion 无保留意见
QcW8A ,\q @anjjC5a~ 126.qualified opinion 保留意见
|[IyqWG9 #}FUa u$ 127.disclaimer of opinion 无法表示意见
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,2Q m|B= 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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