61.assessed level of material misstatement risk 重大错报风险的评估水平
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=}Np0UP 62.simall business 小规模企业
sT"U} Fi+v:L| 63.accounting system
会计系统
^zv0hGk 2 PpPg ~ix* 64.test of control 控制测试
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w(O/mUDX ^u zJu( 66.communication 沟通
e&G!5kz! 'u }|~u?m 67.flow chart 流程图
-iu7/4!j yUF<qB 68.reperformance of internal control 重新执行
_RT3Fk a"^0;a 69.audit evidence
审计证据
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N;- 70.substantive procedures 实质性程序
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[hs_HYqJ 71.assertions 认定
-~O7.E(ok 0z@KkU{Z 72.esistence 存在
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#9Z\jW6b bmT_tNz 74.completeness 完整性
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B T/DKT1P- 75.rights and obligations 权利和义务
rPoPs@CBD gPO,Z 76.valuation and allocation 计价和分摊
\F;V69' .4c* _$ 77.cutoff 截止
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uPR$ 78.accuracy 准确性
FA-""] w%jc' ;| 79.classification 分类
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~^((tT 80.inspection 检查
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& 81.supervision of counting 监盘
6/^$SWd2 b/IT8Cm3 82.observation 观察
}eUeADbC D_oGhQYY4 83.confirmation 函证
Z?k4Kb $]IX11.m 84.computation 计算
BdcTKC tu}AJ 85.analytical procedures 分析程序
g4,>cqRkq DIR_W-z 86.vouch 核对
\I J\ = h,6/cs 87.trace 追查
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9Jv 88.audit sampling 审计抽样
*RugVH4 %a%x`S3 89.error 误差
gqR?hZD mJT< 90.expected error 预期误差
+g8wc(<ik G}1?lO_d` 91.population 总体
Fm(~Vt;%u .v<c_~y 92.sampling risk 抽样风险
aBk~/ CR*R'KX D% 93.non- sampling risk 非抽样风险
//63?s+ N1rBpt 94.sampling unit 抽样单位
MW|Qop[ Ws'OJ1 95.statistical sampling 统计抽样
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OEC%, 96.tolerable error 可容忍误差
MxMrLiqU6l 44T>Yp09 97.the risk of under reliance 信赖不足风险
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~e,k71 '`g#Zo 99.the risk of incorrect rejection 误拒风险
b|F_]i T P?%kV 100. the risk of incorrect acceptance 误受风险
m1DzUq; 4naL2 Y! 101.working trial balance 试算平衡表
q{/>hvl /Po't(-x 102.index and cross-referencing 索引和交叉索引
kfaRN^ HMsTm}d 103.cash receipt 现金收入
6.? Ke8iC L}O_1+b 104.cash disbursement 现金支出
;O=tSEe &|( 'z\k 105.bank statement 银行对账单
~ _C[~- v;.7-9c* 106.bank reconciliation 银行存款余额调节表
nbM[?=WS &oJ= 107.balance sheet date
资产负债表日
rjzRZ fD1J@57 108.net realizable value 可变现净值
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<w uJ jm50R< 109.storeroom 仓库
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'PW~4f/m 110.sale invoice 销售发票
>r+Dl\R 3vx*gfr3 111.price list 价目表
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BS<5b*wG 112.positive confirmation request 积极式询证函
J#DYZ>}Y S]3K5Z| 113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
Ara D_D (.~#bl 115.receiving report 验收报告
ZdbZ^DUR<( %00KOM: 116.gross margin 毛利
\T)2J|mW ]`%}Q 117.manufacturing overhead 制造费用
f0rM 4"1 6Yw;@w\ 118.material requisition 领料单
wc7gOrPpm PCzC8~t 119.inventory-taking 存货盘点
hwkm'$} k<p$BZ 120.bond certificate 债券
vR$[#`X SV%;w> 121.stock certificate 股票
k}T#-Gb 0k"n;:KM8 122.audit report 审计报告
y8"8QH &DoYz[q 123.entity 被审计单位
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GSzb 124.addressee of the audit report 审计报告的收件人
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VdX 125.unqualified opinion 无保留意见
J^tLK T B OwXw9 126.qualified opinion 保留意见
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];& @T\Rj 127.disclaimer of opinion 无法表示意见
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f =7{n 2 128.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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