61.assessed level of material misstatement risk 重大错报风险的评估水平
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* 9DIG K\ 62.simall business 小规模企业
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m|) HjK|9 63.accounting system
会计系统
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64.test of control 控制测试
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A%=cZ lB-Njr 65.walk-through test 穿行测试
pRC#DHcHh _%t w#cM 66.communication 沟通
-/h$Yb DU;]Q:r{ 67.flow chart 流程图
%hXa5}JL +Y.As 68.reperformance of internal control 重新执行
Va1|XQ<CL "MyYu}AD 69.audit evidence
审计证据
4-m}W;igu 5f1yszd 70.substantive procedures 实质性程序
&B))3WFy +'[iyHBJ 71.assertions 认定
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C"- V482V#BP 72.esistence 存在
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Sna7r~j d~.#K S 74.completeness 完整性
?f a/}|T _mcD*V 75.rights and obligations 权利和义务
]+J]}C]\d akaQ6DIdG 76.valuation and allocation 计价和分摊
AR&u9Y)I V;>p@uE,P 77.cutoff 截止
](^xA` |`,%%p|T% 78.accuracy 准确性
u\6:Txqq XrYz[h*)! 79.classification 分类
uYV#'% w@hm>6j 80.inspection 检查
M*%iMz SV-pS># 81.supervision of counting 监盘
XWK A0 KpSHf9!&[ 82.observation 观察
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R{ [Y) 83.confirmation 函证
S_C+1e [03Aej 84.computation 计算
+ -U7ogs D (yRI 85.analytical procedures 分析程序
Dk/;`sXV nd-y`@z 86.vouch 核对
$l Y ,LG6py&aT 87.trace 追查
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88.audit sampling 审计抽样
z0a=A:+/ l\a 0 k4 89.error 误差
|]^OX$d vWwp'q 90.expected error 预期误差
i{xgygp6f qY0p)`3!% 91.population 总体
mI@]{K}Q% S$ dFz 92.sampling risk 抽样风险
ShFSBD\M# UP^{'eh 93.non- sampling risk 非抽样风险
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[.dF)I3 B xq(+^T 95.statistical sampling 统计抽样
JuS#p5E # L3,p8-d9Z 96.tolerable error 可容忍误差
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)fuI f8!*4Bw 97.the risk of under reliance 信赖不足风险
*e!0ZB3J 2{% U\^- 98.the risk of over reliance 信赖过度风险
=rGjOb3+ 3Jf_3c 99.the risk of incorrect rejection 误拒风险
V~ %!-7? ma,H<0R 100. the risk of incorrect acceptance 误受风险
Z-.`JkKd8 6j+_)7.V 101.working trial balance 试算平衡表
b+9M? k" z`y!C3w< 102.index and cross-referencing 索引和交叉索引
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MOR 103.cash receipt 现金收入
]^$3S FQ26(. 104.cash disbursement 现金支出
~sx?aiO s,)Z8H 105.bank statement 银行对账单
Qk*`9 \x5b=~/ 106.bank reconciliation 银行存款余额调节表
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[= 107.balance sheet date
资产负债表日
M3!A?!BU by (xv0v; 108.net realizable value 可变现净值
CI{? Kb Q,S~+bD(z 109.storeroom 仓库
8m\*~IX= K!;Z#$iw[ 110.sale invoice 销售发票
KLrxlD4\ Lk9X>`b#B 111.price list 价目表
pX `BDYg. FCgr 112.positive confirmation request 积极式询证函
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B!r JvX]^t/} 113.negative confirmation request 消极式询证函
^}fc]ovV xp7`[. 114.purchase requisition 请购单
V{+'(<SV V(3^ev/ 115.receiving report 验收报告
3|x*lmit wc`UcGO 116.gross margin 毛利
+}[M&D 589hfET 117.manufacturing overhead 制造费用
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W;!OxOWZJ %? -E)n[ 119.inventory-taking 存货盘点
cNOtfn6?F ;+jz=9Q- 120.bond certificate 债券
yK9:LXhf cuzU*QW"g 121.stock certificate 股票
g9C/Oj`I -|V1A[ 122.audit report 审计报告
$FXlH;_7 Sy()r 6n 123.entity 被审计单位
wr>[Eo@%\ Wg{ 9X#| 124.addressee of the audit report 审计报告的收件人
5argw+2s4$ y``[CBj 125.unqualified opinion 无保留意见
~j3O0s<gK fSc)PqLP 126.qualified opinion 保留意见
b$FK}D5 bji5X')~# 127.disclaimer of opinion 无法表示意见
w]1hoYuV BPO)<bx_ 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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