61.assessed level of material misstatement risk 重大错报风险的评估水平
y%"{I7!A 0CnOL!3.I 62.simall business 小规模企业
p|U?86t +}Dw3;W}m 63.accounting system
会计系统
YvaK0p0Z n(1l}TJy 64.test of control 控制测试
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^B 65.walk-through test 穿行测试
L>jY.d2w=K ` Fa~ 66.communication 沟通
I9|mG' G/)O@Ugp 67.flow chart 流程图
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V'z1 68.reperformance of internal control 重新执行
Ua:}V n&! 5TH~.^`Fi 69.audit evidence
审计证据
0yk]o5a++ |mZxfI 70.substantive procedures 实质性程序
KI"#f$2& Snj'y,p[ 71.assertions 认定
5'OrHk;u c[0}AGJ 72.esistence 存在
qU \w= `'DmDg 73.occurrence 发生
rDdoOb]B {&&z-^ 74.completeness 完整性
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P+ OIGY` 75.rights and obligations 权利和义务
!z\h|wU+ q`Go`v 76.valuation and allocation 计价和分摊
yuh * zYH&i6nj 77.cutoff 截止
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$k'71 78.accuracy 准确性
OAgniLv 9)l$ aBa 79.classification 分类
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[;0KV_ 80.inspection 检查
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gdaa>L 81.supervision of counting 监盘
)*u8/U d-oMQGOklb 82.observation 观察
{a =#B)6 _P!m%34| 83.confirmation 函证
* `JYC [*Z;\5&P 84.computation 计算
akmkyrz '& eb?x9h 85.analytical procedures 分析程序
%Tfbsyf%f f[]dfLS"W 86.vouch 核对
Sh/08+@+L: lt/1f{v[: 87.trace 追查
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/B]J CT&|QH{ 88.audit sampling 审计抽样
b!+hH Hv: Z3Og=XHR 89.error 误差
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6'^EZZY 90.expected error 预期误差
zrvF]|1UP AzPu) 91.population 总体
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N v_yw@ 92.sampling risk 抽样风险
%U/(|wodd 49eD1h3'X[ 93.non- sampling risk 非抽样风险
9[#pIPxNK W<'m:dq 94.sampling unit 抽样单位
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|v][Hwv Xu{1".\ 95.statistical sampling 统计抽样
B.=FSow r-,%2y? 96.tolerable error 可容忍误差
59LG{R2 7 W5@TWM 97.the risk of under reliance 信赖不足风险
)705V|v YqscZ(L:y 98.the risk of over reliance 信赖过度风险
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8$=n j 99.the risk of incorrect rejection 误拒风险
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`>o{P/HN -E[Kml~U 101.working trial balance 试算平衡表
9+|$$) /WcG{Wdp 102.index and cross-referencing 索引和交叉索引
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RqL9t 103.cash receipt 现金收入
|]bsCmD p%ki>p )E| 104.cash disbursement 现金支出
&$+AXzn RU|Q]Ymx 105.bank statement 银行对账单
-OV&Md:~ L;z?aZ7n 106.bank reconciliation 银行存款余额调节表
{p2!|A&a $c!p& 107.balance sheet date
资产负债表日
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z^B,:5Tt 108.net realizable value 可变现净值
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qX [g|_~h 109.storeroom 仓库
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SO/c}vnBB z(O Nv#}p 111.price list 价目表
}rUN_.n4z )_90UwWpj 112.positive confirmation request 积极式询证函
aqZi:icFa 9cbd~mM{ 113.negative confirmation request 消极式询证函
jVe1b1rt~3 LBeF&sb6 114.purchase requisition 请购单
k t#fMd$ dFxIF;C>/ 115.receiving report 验收报告
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8q[1"a: BKCiIfkZ 116.gross margin 毛利
b#%hY{$j mthA4sz 117.manufacturing overhead 制造费用
Z?q]bSIT ma]F7dZ5 118.material requisition 领料单
g/d<Zfq<{ 'ZF{R3Xu 119.inventory-taking 存货盘点
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'eC`04E 121.stock certificate 股票
lN)C2 2 F~vuM$+d 122.audit report 审计报告
?=msH=N<l "S]0 123.entity 被审计单位
!PlEO 2at KK4`l}Fk:n 124.addressee of the audit report 审计报告的收件人
(S5R!lpO }"H,h)T 125.unqualified opinion 无保留意见
|3b^~?S 3pROf#M 126.qualified opinion 保留意见
;4\2.*s Xu'&ynID 127.disclaimer of opinion 无法表示意见
sE<V5`Z= Q$W 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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