61.assessed level of material misstatement risk 重大错报风险的评估水平
1H]E:Bq F-I\x 62.simall business 小规模企业
8@J5tFJ&% to"[r 63.accounting system
会计系统
PHHX)xK Od@<L 64.test of control 控制测试
QB|D_?] c`x[C 65.walk-through test 穿行测试
@!:_r5R~N nps"nggk 66.communication 沟通
?QfomTT 8bP4 67.flow chart 流程图
2i_X{!0} ?2$0aq 68.reperformance of internal control 重新执行
9&p;2/H ;$>wuc'L 69.audit evidence
审计证据
9HJA:k*k| ?)V}_%fVv 70.substantive procedures 实质性程序
}$T!qMst{ z(d X< 71.assertions 认定
xzjG|"a[GB 1?5UVv_F 72.esistence 存在
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+P7j9) iz pFl@WS 73.occurrence 发生
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'svn1H 2W]y9)<c 74.completeness 完整性
D"RxI)"HP 'I *&P5| 75.rights and obligations 权利和义务
GtNGrJU '-k~qQk)6 76.valuation and allocation 计价和分摊
k9iXVYQ.;r #ZS8}X*S 77.cutoff 截止
m"RE[dQ 4hh=z>$|l) 78.accuracy 准确性
b/g"ws_ | *J-9 79.classification 分类
mbm|~UwD #m<<]L(o8W 80.inspection 检查
+HxL>\ v'zj<|2 81.supervision of counting 监盘
A7X-),D B{+ Ra 82.observation 观察
=-GHs$u%f fW'U7&O 83.confirmation 函证
[6Nw)r(a( 5{uK;Vxse 84.computation 计算
N>J"^ GX 61^5QHur 85.analytical procedures 分析程序
HD95>% E?+MM0 86.vouch 核对
`!$I6KxT lC&B4zec 87.trace 追查
zxr|:KC ?& }|7y.* 88.audit sampling 审计抽样
_^)<d$R< 8x J]K 89.error 误差
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j7M[]/| /Xds+V^Z 91.population 总体
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7>`VZ? 92.sampling risk 抽样风险
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k;( *Tt*\ O 93.non- sampling risk 非抽样风险
}`,}e 259 +s'qcC 94.sampling unit 抽样单位
]O\Oj6C VYZkHjj)2i 95.statistical sampling 统计抽样
1L=6Z2*fB4 k'K&GF1B 96.tolerable error 可容忍误差
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8 97.the risk of under reliance 信赖不足风险
6SIk,Isy8 9w=GB?/ 98.the risk of over reliance 信赖过度风险
De(\<H# u0@i3Po 99.the risk of incorrect rejection 误拒风险
fiq4|!^h xD(JkOne 100. the risk of incorrect acceptance 误受风险
M=hH:[6 & !)(c_ uz 101.working trial balance 试算平衡表
2h6<'2'o1 ?1?zmaS 102.index and cross-referencing 索引和交叉索引
ho7L@NR z3 lZ3 103.cash receipt 现金收入
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V2I"m Qv%"iSe~J 105.bank statement 银行对账单
;:a>#{N dT%$"sj5 106.bank reconciliation 银行存款余额调节表
5UQz6DK Dg$Z5`%k8 107.balance sheet date
资产负债表日
+%'S>g0W= p. eq
N 108.net realizable value 可变现净值
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i "Z&-:1tP{9 109.storeroom 仓库
93-UA.+g _JZwd9K 110.sale invoice 销售发票
Nd.+Rs :K ^T@F5n 111.price list 价目表
mZ^z%+Ca| I]"wT2@T;7 112.positive confirmation request 积极式询证函
P9)E1]Dc$ )")_aA 113.negative confirmation request 消极式询证函
G/nSF:r p @?$x 114.purchase requisition 请购单
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\, 115.receiving report 验收报告
G6C#M-S cuO)cj]@e 116.gross margin 毛利
R#ABda9 i+$G=Z#3E 117.manufacturing overhead 制造费用
9+G.86Iky ieN}Ajl2 118.material requisition 领料单
gAA2S5th [i18$q5D 119.inventory-taking 存货盘点
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120.bond certificate 债券
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#,0PLU3% U{vt9t 122.audit report 审计报告
hjVct
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wN"j:G( "K3"s Ec% 124.addressee of the audit report 审计报告的收件人
Bb5|+bP mXd,{b' 125.unqualified opinion 无保留意见
~s@PP'! UQ;ymTqdc 126.qualified opinion 保留意见
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GxlB 'D ,efTq 127.disclaimer of opinion 无法表示意见
^gb3DNV~y #-xsAKi 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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