61.assessed level of material misstatement risk 重大错报风险的评估水平
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:Y*Tb6w eSX[J6 62.simall business 小规模企业
MJKl]& .k,Jt+ 63.accounting system
会计系统
8$v zpu W0MnGzZ 64.test of control 控制测试
2Uv3_i< ,0uo&/Y4L 65.walk-through test 穿行测试
L>Oy7w)Y 25a#eDbqi 66.communication 沟通
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V7 67.flow chart 流程图
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F~ 68.reperformance of internal control 重新执行
$FQcDo|[ qE`:b0FT 69.audit evidence
审计证据
]bN&5.| w,![;wG 70.substantive procedures 实质性程序
S -6"f/ m c\ C 71.assertions 认定
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$1 72.esistence 存在
$35,\ZO> mC:X4l]5 73.occurrence 发生
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i#N [T 4 pgt'H 74.completeness 完整性
kQwm"Z ?UZ$bz 75.rights and obligations 权利和义务
~TG39*m ?..i 4 76.valuation and allocation 计价和分摊
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77.cutoff 截止
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C} Eg`R|CF 78.accuracy 准确性
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@1<omsl dv^e9b| 80.inspection 检查
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5)/ q m|[\F#+C 81.supervision of counting 监盘
QJ a4R dd\bI_ 82.observation 观察
QT1:>k DYo<5^0 83.confirmation 函证
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*MYt:ms 84.computation 计算
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aBs++T 85.analytical procedures 分析程序
'bB>$E #Rin*HL## 86.vouch 核对
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[)hk&(R 87.trace 追查
uX[O,l^} |h^K M 88.audit sampling 审计抽样
n> MD\ZS t/JOERw 89.error 误差
7o;x (9 $zC6(C(l 90.expected error 预期误差
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91.population 总体
/:#j?c ,^.S0;D,Z 92.sampling risk 抽样风险
_&W0e} 4 Q&u>7_, Du 93.non- sampling risk 非抽样风险
0=OD?48< L"[IOV9S 94.sampling unit 抽样单位
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5B 95.statistical sampling 统计抽样
cwu$TP A> KU+( YF$1 96.tolerable error 可容忍误差
@<vF]\Ce + jp|Y?6Z 97.the risk of under reliance 信赖不足风险
m9#}X_&x sL)Rg(rkx 98.the risk of over reliance 信赖过度风险
]@*tfz\YaH ob0~VEH- 99.the risk of incorrect rejection 误拒风险
wX-RQ[2X HjV\lcK:v 100. the risk of incorrect acceptance 误受风险
+->\79<#V( %z1{Kus 101.working trial balance 试算平衡表
ewo*7j4* "3@KRb4f 102.index and cross-referencing 索引和交叉索引
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0=bO 103.cash receipt 现金收入
DXKyRkn6e Qqp)@uM^ 104.cash disbursement 现金支出
GSQfg Y.E?;iS 105.bank statement 银行对账单
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sC 107.balance sheet date
资产负债表日
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jUYF.K& 108.net realizable value 可变现净值
8,=G1c *0O<bm 109.storeroom 仓库
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pNuqT* 110.sale invoice 销售发票
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2d,U\_ 112.positive confirmation request 积极式询证函
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E~X \kxh#{$z? 113.negative confirmation request 消极式询证函
0"TgLd Ga.0Io&}C 114.purchase requisition 请购单
Cgo9rC~] l7ZB3' 115.receiving report 验收报告
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evw*;$x 116.gross margin 毛利
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`}@3 117.manufacturing overhead 制造费用
1f<RyAE?5 (X*9w##x( 118.material requisition 领料单
=w6}\ 'X XYts8}y5 119.inventory-taking 存货盘点
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a,<` a/34WFC 122.audit report 审计报告
dKb ^x^ V7BsE w 123.entity 被审计单位
~ibF M5m Y3<b~!f 124.addressee of the audit report 审计报告的收件人
X>}@EHT [NL -! 125.unqualified opinion 无保留意见
5E`JD &;s<dDQK 126.qualified opinion 保留意见
ac|/Y$\w g**5z'7 127.disclaimer of opinion 无法表示意见
%uua_) 1#]B^D 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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