61.assessed level of material misstatement risk 重大错报风险的评估水平
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Yll4E &I+5 62.simall business 小规模企业
<CYd+! ( L%*!`TN 63.accounting system
会计系统
3nIU1e fo*2:?K& 64.test of control 控制测试
G7`ko1- [fya)} 65.walk-through test 穿行测试
Xtq_y'I c)TPM/>(p 66.communication 沟通
(>UZ<2GPL BOb">6C 67.flow chart 流程图
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ru 68.reperformance of internal control 重新执行
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4M 69.audit evidence
审计证据
$<dH?%!7 AW%#O\N 70.substantive procedures 实质性程序
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`1{% 71.assertions 认定
F 5bj=mI b@gc{R}7 72.esistence 存在
Xk~D$~4< 4C6YO 73.occurrence 发生
9-VNp;V =1FRFZI!j 74.completeness 完整性
b(eNmu )0.kv2o. 75.rights and obligations 权利和义务
b$d;Qx T]f ;km 76.valuation and allocation 计价和分摊
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%B2'~|g 77.cutoff 截止
9|^2",V ~WeM TXF>y 78.accuracy 准确性
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zWuE3 u:6Ic)7' 79.classification 分类
|sJ[0z vjbASFF0= 80.inspection 检查
,8S/t+H .KB^3pOpx 81.supervision of counting 监盘
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-Di" }Sm(]y 82.observation 观察
lK?uXr7^ :T^a&)aL% 83.confirmation 函证
!fV+z%: &&5aM 84.computation 计算
m4[ ;(1 BA @lk+aW 85.analytical procedures 分析程序
p,EQ#Ik *<$*"p 86.vouch 核对
8l>?Pv G)AqbY 87.trace 追查
=m]v8`g }kw#7m54 88.audit sampling 审计抽样
GL>O4S<` DzAg"6=CS 89.error 误差
5N#aXG^9 JU 4<|5H 90.expected error 预期误差
2 ~dE<} 70yFaW 91.population 总体
S*,17+6dV ]{;gw<T 92.sampling risk 抽样风险
Q4#.X=.d _>o:R$ %} 93.non- sampling risk 非抽样风险
F#3Q_G^/ =Pyj%4Rs 94.sampling unit 抽样单位
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Gr4[ 95.statistical sampling 统计抽样
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V( I {SjlN}d 96.tolerable error 可容忍误差
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?"YO Ij7p'a 97.the risk of under reliance 信赖不足风险
*[Imn\hu H9Gh>u]} 98.the risk of over reliance 信赖过度风险
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3>IN 'NbHa! 99.the risk of incorrect rejection 误拒风险
'9%\; ` _6C{<O 100. the risk of incorrect acceptance 误受风险
Zcey|m*| Ucb F|vkI 101.working trial balance 试算平衡表
}g@v`5 ,X?{07gH 102.index and cross-referencing 索引和交叉索引
4V"E8rUL( ob!P;]T 103.cash receipt 现金收入
xf'V{9* Ex.yU{|c 104.cash disbursement 现金支出
=?5]()'*n w$>u b@= 105.bank statement 银行对账单
FBG4pb9=~ K$z2YJ% 106.bank reconciliation 银行存款余额调节表
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资产负债表日
eYc$dPE !@5 9) 108.net realizable value 可变现净值
`](e:be} 1wii8B6 109.storeroom 仓库
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8% 110.sale invoice 销售发票
M.JA.I@XC M+oHtX$ 111.price list 价目表
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U'{ gZVc 5u< 112.positive confirmation request 积极式询证函
9FF0%*tGo {aZ0; 113.negative confirmation request 消极式询证函
xKbXt;l2 EX*HiZU> 114.purchase requisition 请购单
)J=! L\ D2#ZpFp"h 115.receiving report 验收报告
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mb1FWy=3 y4yhF8E>;U 117.manufacturing overhead 制造费用
HH`'*$]7 {.`vs;U 118.material requisition 领料单
+tB=OwU%0 zE*li`@ 119.inventory-taking 存货盘点
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p;a,#IJu 120.bond certificate 债券
@b\$ yB@z eb"VE%+Hu 121.stock certificate 股票
#x@$lc=k3 UJUEYG 122.audit report 审计报告
,};&tR t}_r]E,{u 123.entity 被审计单位
_r#Z}HK _!#@@O0p/h 124.addressee of the audit report 审计报告的收件人
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X9 125.unqualified opinion 无保留意见
`6;?9NI ;T\%|O=Ke 126.qualified opinion 保留意见
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yo] cbjs9bu 127.disclaimer of opinion 无法表示意见
A.F%Ycq '$Dn 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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