61.assessed level of material misstatement risk 重大错报风险的评估水平
/\w)>0 TP}h~8 /; 62.simall business 小规模企业
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会计系统
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/4 64.test of control 控制测试
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G 65.walk-through test 穿行测试
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<>m* 66.communication 沟通
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HJC(\\~ 67.flow chart 流程图
y?)}8T^ k78Vh$AA6% 68.reperformance of internal control 重新执行
8$c bVMjh )%X;^(zKM 69.audit evidence
审计证据
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;oxAe<VIj 70.substantive procedures 实质性程序
@<@SMK) lg}HGG 71.assertions 认定
XG@`ZJhU6 "0EA;S8$8 72.esistence 存在
/?6gdN j.i#*tN// 73.occurrence 发生
jhGlG-^ axk"^gps 74.completeness 完整性
BYM3jXWi0v &5%dhc4&!& 75.rights and obligations 权利和义务
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zD)pF1,7:8 #RMI&[M 77.cutoff 截止
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SZ68 45@]:2j 78.accuracy 准确性
+-a&2J;J' tQ~W EC 79.classification 分类
gFPi7 o1 RkuuogZ 80.inspection 检查
8seBT;S e.o;eD}" 81.supervision of counting 监盘
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OSI3RRn 82.observation 观察
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zTD@ )2Hff. 84.computation 计算
]feyJLF aj~bt-cE 85.analytical procedures 分析程序
eV6o3u:9 ~/IexQB& 86.vouch 核对
&*&?0ov^" S)A'Y]2X 87.trace 追查
#)`A7 $/, RiO="tX' 88.audit sampling 审计抽样
E4D (,s @-#T5? 89.error 误差
fA! 6sB R<zG^m 90.expected error 预期误差
,}C8;/V ]$M<]w,IJ2 91.population 总体
df=zF.5 0+b0< 92.sampling risk 抽样风险
bQaoMZB q9dLHi<1 93.non- sampling risk 非抽样风险
1Xyp/X2rI W3Ulewa 94.sampling unit 抽样单位
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71t| 95.statistical sampling 统计抽样
HXJ9xkrr f]d!hz! 96.tolerable error 可容忍误差
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_a+ICqR 97.the risk of under reliance 信赖不足风险
>&H~nGP. j5%qv(w 98.the risk of over reliance 信赖过度风险
c Cxi{a1uo T+RZ 99.the risk of incorrect rejection 误拒风险
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/ WwW^[k (X 100. the risk of incorrect acceptance 误受风险
}`9`JmNM OCHm; 101.working trial balance 试算平衡表
PMKb ]y K@@9:T$ 102.index and cross-referencing 索引和交叉索引
LxT rG)4 PaVO"y]C 103.cash receipt 现金收入
P 4;{jG [U_[</L7 104.cash disbursement 现金支出
G^Xd- 7 GQ @+^c"=d1S 105.bank statement 银行对账单
H/+{e,SW" 74zSP/G' 106.bank reconciliation 银行存款余额调节表
\]Z&P,}w p\U*;'hv 107.balance sheet date
资产负债表日
>;i\v7 v3JPE])/ 108.net realizable value 可变现净值
>IR$e=5$ viuiqs5[Bi 109.storeroom 仓库
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@2(aR ARx0zI%N 110.sale invoice 销售发票
WL\^F#: 7<yp"5><) 111.price list 价目表
\>)f5 gV@ 7Qh_8M 112.positive confirmation request 积极式询证函
:pd&dg!5 8Inx/>eOI 113.negative confirmation request 消极式询证函
>QI~`MiI m1e b8yX 114.purchase requisition 请购单
a{_ KSg 55hyV{L% 115.receiving report 验收报告
Lh 9S8EU TmiWjQv` 116.gross margin 毛利
[A_r1g&_ ~|R[O^9B 117.manufacturing overhead 制造费用
8D2yR#3 G&o64W;-s 118.material requisition 领料单
\Hs|$ >Me]m<$E; 119.inventory-taking 存货盘点
=hcPTU-QU BPWnck=% 120.bond certificate 债券
*mV&K\_ N?+eWY 121.stock certificate 股票
]xR4->eix @xJCn}`Zj 122.audit report 审计报告
Q>IH``1*e dwp:iM 123.entity 被审计单位
9-G b"hr S'?fJ. 124.addressee of the audit report 审计报告的收件人
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,rm} 125.unqualified opinion 无保留意见
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5CT kr{) 126.qualified opinion 保留意见
taCCw2s-8* \[T{M!s 127.disclaimer of opinion 无法表示意见
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Y +\U]p_Fo3 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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