61.assessed level of material misstatement risk 重大错报风险的评估水平
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Vs2 v j 62.simall business 小规模企业
7lnM|nD 7$E2/@f 63.accounting system
会计系统
C.B8 J"T- B8P@D"u 64.test of control 控制测试
b}"vIRz O&gy( 65.walk-through test 穿行测试
LNsE7t {Tjtj@- 66.communication 沟通
.)oQM:F(h IJL^dXCu 67.flow chart 流程图
4AG&z,[ rzc 3k~@ 68.reperformance of internal control 重新执行
J:M<9W x_>"Rnv:K 69.audit evidence
审计证据
q[We][Nrzb b*$o[wO9 70.substantive procedures 实质性程序
\, X?K kiBOyC!r6 71.assertions 认定
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W%Ls Lt#:R\;& 72.esistence 存在
0^|$cvYiL SO8|]Fk 73.occurrence 发生
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1A |\{J`5gr 74.completeness 完整性
Rwi5+;N ]J0Y^dM 75.rights and obligations 权利和义务
Cys/1DkE `rRg(fCN!M 76.valuation and allocation 计价和分摊
NR@SDW ]"7El;2z 77.cutoff 截止
N-_| %C-. >u%[J!Y;; 78.accuracy 准确性
f/|a?n2\hm +LU ). 79.classification 分类
07E".T%Ts =-#iXP@ 80.inspection 检查
+q>C}9s3 ^{:[^$f:l 81.supervision of counting 监盘
J>&dWKM3 $4fjSSB~ 82.observation 观察
&nY2u-Q RM/ s: 83.confirmation 函证
Phjf$\pt 55)ep 84.computation 计算
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>(+ U7Sl@-#| 85.analytical procedures 分析程序
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orK o 86.vouch 核对
S7\jR%pb <=LsloI 87.trace 追查
vzT6G/ \ {E;u'F 88.audit sampling 审计抽样
I "+|cFq. /E1c#@ 89.error 误差
\H'CFAuF FPM}:c4 90.expected error 预期误差
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_7tRkn hJL0M! 91.population 总体
S4AB tKG :X'U`jE 92.sampling risk 抽样风险
[&k& $04_ d+wNGN 93.non- sampling risk 非抽样风险
7H@Cy}a 1pBsr( 94.sampling unit 抽样单位
-O,O<tOm fn"jYSy 95.statistical sampling 统计抽样
s(DaPhL6Qm M<me\s) 96.tolerable error 可容忍误差
GA*Khqdid f0s<Y 97.the risk of under reliance 信赖不足风险
r E*u ]k%KTvX*G 98.the risk of over reliance 信赖过度风险
4pHPf<6 k>@^M]% 99.the risk of incorrect rejection 误拒风险
w6%CBE2 >w2WyYJYH 100. the risk of incorrect acceptance 误受风险
~+NFWNgN "7u"d4h-:( 101.working trial balance 试算平衡表
(VF4] 7QRvl6cv 102.index and cross-referencing 索引和交叉索引
_TeRsA x>/@Z6Wxz 103.cash receipt 现金收入
7=[O6<+o t7`Pw33#kY 104.cash disbursement 现金支出
pHbguoH, y8 u)Q 105.bank statement 银行对账单
k*+ZLrT LFry?HO,D 106.bank reconciliation 银行存款余额调节表
F1]PYx$X [T&y5"@
107.balance sheet date
资产负债表日
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1'or ?^A:~" ~ 108.net realizable value 可变现净值
aLo>Yi WYd,tGz 109.storeroom 仓库
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,G 110.sale invoice 销售发票
WX$^[^=HC <'yC:HeAwD 111.price list 价目表
gKH"f%lK +as\>"Cj+2 112.positive confirmation request 积极式询证函
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j; r|P;g \:^n-D*fX 113.negative confirmation request 消极式询证函
5/VB'N#7s Q`fA)6U 114.purchase requisition 请购单
&:{yf= ,,-3p#Pbw 115.receiving report 验收报告
zEL[%(fnc K>~cY%3^i 116.gross margin 毛利
#NxvLW/ ^bw~$*"j# 117.manufacturing overhead 制造费用
w%u[~T7OI M L_J<|,J 118.material requisition 领料单
h | S~9kp?kR$ 119.inventory-taking 存货盘点
|?b"my$g$ g5HqU2 120.bond certificate 债券
I z@x^s s9dBXfm 121.stock certificate 股票
<%5uzlp f3&//h8 122.audit report 审计报告
r_CN/ a O&RHCR-\ 123.entity 被审计单位
n8ya$bc yc}t(*A5 124.addressee of the audit report 审计报告的收件人
mT$tAwzTC{ enepAu-="p 125.unqualified opinion 无保留意见
, |B\[0p _!Q\Xn 126.qualified opinion 保留意见
7im;b15j`' <]`2H}*U' 127.disclaimer of opinion 无法表示意见
c>k6i?u:X7 LKG|S<s 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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