61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业
<GHYt#GIZ+ `Q3s4VEC 63.accounting system
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lR| mkh"Kb*{ 64.test of control 控制测试
R" )bDy? +YLejjQ 65.walk-through test 穿行测试
3kcTE&1^ g,o?q:FL 66.communication 沟通
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;a 67.flow chart 流程图
0;4t&v7 rqPFU6 68.reperformance of internal control 重新执行
%>-@K|:gS ~8"8w(CG*I 69.audit evidence
审计证据
ac kqH+' ZCKka0* 70.substantive procedures 实质性程序
kg@>;(V& x8\A<(G_M= 71.assertions 认定
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}eUL2i4 72.esistence 存在
kn)t'_jC oAWzYu(v 73.occurrence 发生
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X4]Vpv lrfv+ 75.rights and obligations 权利和义务
Y6,Rj:8 JpsPNa 76.valuation and allocation 计价和分摊
x+f2GA$ K=!Bh* 77.cutoff 截止
yaq'Lt` s Y?,0T_m 78.accuracy 准确性
V=fEPM MlLb|!,)T 79.classification 分类
2z\zh[(w 8-y{a.,u. 80.inspection 检查
!mWiYpbU+ >.dWjb6t 81.supervision of counting 监盘
dl hdsj: "D?z 82.observation 观察
Hwo$tVa:= F(na{<g}; 83.confirmation 函证
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6?- 84.computation 计算
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s'kDk2r 85.analytical procedures 分析程序
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t5L 86.vouch 核对
U|g:`v7 J'N!Omz 87.trace 追查
\P1S|ufv GnP|x}YM 88.audit sampling 审计抽样
>A@Y$. JyR/1 W 89.error 误差
pABs!A`N 5/po2V9) 90.expected error 预期误差
L%>n>w [s&$l G! 91.population 总体
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<< gi0W;q 92.sampling risk 抽样风险
|&Ym@Jyj P-ri=E}> 93.non- sampling risk 非抽样风险
3e(ehLc4DJ rj6#1kt 94.sampling unit 抽样单位
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6Z#qm 95.statistical sampling 统计抽样
e9Nk3Sj] ?_I[,N?@41 96.tolerable error 可容忍误差
XS$OyW_Q Zh_|m#) 97.the risk of under reliance 信赖不足风险
#>j.$2G> hAHq\ 98.the risk of over reliance 信赖过度风险
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ss5m/i7 99.the risk of incorrect rejection 误拒风险
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QE! P;k0W>~k 100. the risk of incorrect acceptance 误受风险
}#X8@ K~22\G` 101.working trial balance 试算平衡表
?s:d[To6 }d<}FJ-, 102.index and cross-referencing 索引和交叉索引
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.qXq. AE} )o)B 103.cash receipt 现金收入
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>5=mfk 104.cash disbursement 现金支出
-%L6#4m4o .l@xsJn 105.bank statement 银行对账单
A'2w>8 RIIitgV_ 106.bank reconciliation 银行存款余额调节表
n_'s=] ~ qu|B4?Y/CR 107.balance sheet date
资产负债表日
jAud {m*T 4q<=K= F 108.net realizable value 可变现净值
R9B&dvG W^G>cC8.L 109.storeroom 仓库
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7 lGVEpCS} 110.sale invoice 销售发票
4fe7U=# ;Y '3?\K3S4i 111.price list 价目表
}Q";aU0^ HeG)/W?r 112.positive confirmation request 积极式询证函
VO"("7L ~q~MoN<R 113.negative confirmation request 消极式询证函
_r2J7& {RF-sqce 114.purchase requisition 请购单
&8z[`JW,T yV"ZRrjO'Z 115.receiving report 验收报告
A,`8#-AX i F+vl] 116.gross margin 毛利
0=K9`=5d0 J&T.( 117.manufacturing overhead 制造费用
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N&M~0iw ezMI\r6 120.bond certificate 债券
E<c9#I= FHC\?Cg 121.stock certificate 股票
g>J<%z,}2 kS!viJwtT 122.audit report 审计报告
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w08?DD]CDt Jm42b4 124.addressee of the audit report 审计报告的收件人
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^ ,bL2p 125.unqualified opinion 无保留意见
YJo["Q phgm0D7 126.qualified opinion 保留意见
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T,VY.ep/ n-%s8aaVf 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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