61.assessed level of material misstatement risk 重大错报风险的评估水平
JgldC[|7 DVBsRV)/ 62.simall business 小规模企业
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63.accounting system
会计系统
z2dW)_fU$ i_$?sg#=yk 64.test of control 控制测试
;|CG9|p +C4NhA2 65.walk-through test 穿行测试
<FvljKuq+ ?&b"/sRS 66.communication 沟通
7{[i) XfwH1n/o# 67.flow chart 流程图
mldY/;-H!1 %bhFl,tL 68.reperformance of internal control 重新执行
\@7 4I7 `u8=~]rblj 69.audit evidence
审计证据
c{/KkmI MIc(B_q 70.substantive procedures 实质性程序
MV?sr[V-oP J]&nZud` 71.assertions 认定
uq]E^#^ dQ Ao~]B 72.esistence 存在
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])}+4D(S Wp=&nh 73.occurrence 发生
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rIIJ1A ~rbJtz 74.completeness 完整性
/<IXCM. #pMpGw$ 75.rights and obligations 权利和义务
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!q w"h'rw 76.valuation and allocation 计价和分摊
JjQTD-^ V8z*mnD 77.cutoff 截止
|Lz7}g=6 3T@`VFbE 78.accuracy 准确性
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79.classification 分类
atfK?VK# 5{M$m&$1 80.inspection 检查
Hd~fSXFl h&IF?h 81.supervision of counting 监盘
KRj3??b vP/sG5$x 82.observation 观察
g7]g0*gxXW q%Lw#f 83.confirmation 函证
h,2?+}Fn ZF;s`K) 84.computation 计算
:J6FI6 BlfW~l'mx 85.analytical procedures 分析程序
~fly6j|u 4yR X{Bl| 86.vouch 核对
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B(@b D?9EO= 87.trace 追查
!Ka~X!+\ _v=zFpR 88.audit sampling 审计抽样
{=kW? 78u=J z6 89.error 误差
N'0fB`:kz qk\LfRbj 90.expected error 预期误差
HlX 2:\\ ]4&B*]j 91.population 总体
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IdX 92.sampling risk 抽样风险
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;5}y7#4C 93.non- sampling risk 非抽样风险
\!'K#%]9 ;Q%3WD 94.sampling unit 抽样单位
wHhIa3_v Y]HtO^T2 95.statistical sampling 统计抽样
3a6 [r=U- 96.tolerable error 可容忍误差
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< 97.the risk of under reliance 信赖不足风险
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AV["%$: [fXC ;c1 99.the risk of incorrect rejection 误拒风险
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,4V8gp 8]0?mV8iOE 100. the risk of incorrect acceptance 误受风险
pB0Do6+{ tsqWnz=) 101.working trial balance 试算平衡表
JWs?az I}7=\S/@ 102.index and cross-referencing 索引和交叉索引
fsVr<m aOo;~u2-= 103.cash receipt 现金收入
N`i`[ f e!*%U=[Q 104.cash disbursement 现金支出
rwepe 5 >{kPa| 105.bank statement 银行对账单
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.)XJ- 106.bank reconciliation 银行存款余额调节表
h}(GOYS) Kkz2N 107.balance sheet date
资产负债表日
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rjz9 108.net realizable value 可变现净值
&>o?0A6 DM@&=c 109.storeroom 仓库
{uMqd-Uu }x}JzA+2 110.sale invoice 销售发票
_7 9 ?,U] )VCRbz"[g 111.price list 价目表
H>2f M^ HxH=~B1"P 112.positive confirmation request 积极式询证函
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w6P 2VNfnk 113.negative confirmation request 消极式询证函
K=C).5=U #>byP?)n 114.purchase requisition 请购单
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d7GG1/u 115.receiving report 验收报告
E$84c+ Z<0+<tt 116.gross margin 毛利
&OSyU4r tpi>$:e 117.manufacturing overhead 制造费用
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f5'@m ?*8HZ1m# 118.material requisition 领料单
g$ oe00b RDu'N 119.inventory-taking 存货盘点
,o)U9< )vFZl] 120.bond certificate 债券
\dag~b< ]xIfgSq 121.stock certificate 股票
+vtI1LC;_ 'qg q8 122.audit report 审计报告
D;0xROW8{ y3O Nn~k 123.entity 被审计单位
R?Or=W)i 9v<Sng 124.addressee of the audit report 审计报告的收件人
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{oVVLs yxa~Rz/ 125.unqualified opinion 无保留意见
8HLcDS# ,\K1cW~U5 126.qualified opinion 保留意见
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}[<eg>9# 127.disclaimer of opinion 无法表示意见
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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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