61.assessed level of material misstatement risk 重大错报风险的评估水平
[S<";l8 "7`<~>9t. 62.simall business 小规模企业
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会计系统
Y^]rMK/; ?%kV?eu' 64.test of control 控制测试
\Og+c% QCJM& 65.walk-through test 穿行测试
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hz$no= 9>$p 66.communication 沟通
|nF 8gh~} y?!"6t7& 67.flow chart 流程图
-^wl>}#*T3 BORA(, 68.reperformance of internal control 重新执行
PRT +mT 0(btA~'* 69.audit evidence
审计证据
jqkqZF 9ll~~zF99| 70.substantive procedures 实质性程序
L8n|m!MOD nF/OPd 71.assertions 认定
)CyS#j#= r%N)bNk~ 72.esistence 存在
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Sx\]!B@DSu Np)lIGE 74.completeness 完整性
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75.rights and obligations 权利和义务
"*H`HRi4T Vq2$'lY 76.valuation and allocation 计价和分摊
D3A/l HorDNRyu 77.cutoff 截止
07 $o;W@ {y;n:^ 78.accuracy 准确性
QdC<Sk!G -{+}@? 79.classification 分类
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/q3 KG5>]_GH 80.inspection 检查
s9d_GhT%- }d }lR 81.supervision of counting 监盘
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pJ-r a'z7(8$$ 82.observation 观察
Q5_o/wk C8 \^#5 83.confirmation 函证
Y4( ;UP $yM; 84.computation 计算
snikn& ;S*}WqP, 85.analytical procedures 分析程序
<^uBoKB/f sT' 5%4 86.vouch 核对
{}Za_(Y,] 8KNZ](Dj 87.trace 追查
4H<lm*!^ 2Wb]4- 88.audit sampling 审计抽样
zv"Z DRW n-OL0$Xu 89.error 误差
Xs?o{]Fe )F2OT<]m, 90.expected error 预期误差
eR" <33{ ;({W#Wa 91.population 总体
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?eL 92.sampling risk 抽样风险
_/K_[w 1 AzxXB 93.non- sampling risk 非抽样风险
N.{D$" = 9]~yt 94.sampling unit 抽样单位
BVO<e \>3 Tu 7QCr5* 95.statistical sampling 统计抽样
l/awS!Q/nF 0K2`-mL 96.tolerable error 可容忍误差
VAu&@a` bY0|N[g 97.the risk of under reliance 信赖不足风险
m%e68c :08,JL{ 98.the risk of over reliance 信赖过度风险
VM,]X. Wiu"k%Qsh 99.the risk of incorrect rejection 误拒风险
^v`\x5"Vp b>N8F^}~O 100. the risk of incorrect acceptance 误受风险
1y4 Ue~CwFOc 101.working trial balance 试算平衡表
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4PVVu< 680o)hh4m> 102.index and cross-referencing 索引和交叉索引
`^y7f h2""9aP! 103.cash receipt 现金收入
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!8[?r* 104.cash disbursement 现金支出
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105.bank statement 银行对账单
/~f'}]W <3hRyG@vB 106.bank reconciliation 银行存款余额调节表
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?\b7 FG*r'tC~r 107.balance sheet date
资产负债表日
A$:U'ZG_ Np0u,t%vs 108.net realizable value 可变现净值
]wG{!0pl /d<P-!fK 109.storeroom 仓库
xX4N4vb l2P=R)@{ 110.sale invoice 销售发票
fx>4 w=J3=T@TD 111.price list 价目表
OH(waKq2I -pXSSa;O9 112.positive confirmation request 积极式询证函
?m?::R H [mGLcg6Fw 113.negative confirmation request 消极式询证函
KNIn:K^/ QW(Mz Hg 114.purchase requisition 请购单
8q}q{8 exUu7&*: 115.receiving report 验收报告
*itUWpNhr xx%j.zDI] 116.gross margin 毛利
1Z~FCJz d,n 'n 117.manufacturing overhead 制造费用
w
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9^ <;Zmjeb+# 119.inventory-taking 存货盘点
BeoDKdAwY JB[~;nLlC 120.bond certificate 债券
EGF '"L \ Et3|Iv 121.stock certificate 股票
u frL<]A SmSH2m- 122.audit report 审计报告
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ZLY ls D!-g&HBTC 123.entity 被审计单位
X))/ m[_[ ;P%1j| 7 124.addressee of the audit report 审计报告的收件人
O*)Vhw'pK !\.pq 2 125.unqualified opinion 无保留意见
EVC]sUT GH:jH]u!V 126.qualified opinion 保留意见
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`A,> 127.disclaimer of opinion 无法表示意见
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[m 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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