61.assessed level of material misstatement risk 重大错报风险的评估水平
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%m`|Z 62.simall business 小规模企业
ou6|;*>d uUb[Dqn 63.accounting system
会计系统
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L \ 64.test of control 控制测试
Riid,n v/6QE;BY&Q 65.walk-through test 穿行测试
/)?]vKMiI +^hFs7je) 66.communication 沟通
N ?0T3-/K dV#h~ 67.flow chart 流程图
V}ZF\SG(K 'Syq!=, 68.reperformance of internal control 重新执行
s<x2*yVUA FCU~*c8Cs 69.audit evidence
审计证据
!=>pI/ECQ* (</cu$w>H) 70.substantive procedures 实质性程序
6JBE=9d-Q DPIiGRw 71.assertions 认定
@%@uZqQ4 Kr`Cr5v 72.esistence 存在
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,!6#Z7 bWAhK@epI 73.occurrence 发生
qJ!&H !u)veh3x 74.completeness 完整性
gTZ1LJ Hw[u Sv8 75.rights and obligations 权利和义务
NK'awv),pM \M1- 76.valuation and allocation 计价和分摊
K:/%7A_{ qazM@ 77.cutoff 截止
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uXq !q!.OQ 78.accuracy 准确性
fLl~a[(5 mjG-A8y 79.classification 分类
>lxhXYp # (B <n 80.inspection 检查
`yJpDGh ^.y}2 81.supervision of counting 监盘
D U#6%8~ VqLqj$P 82.observation 观察
hkeOe <)+9PV<w 83.confirmation 函证
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84.computation 计算
b_@MoL@A! 0 3kzS ]g 85.analytical procedures 分析程序
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i)YC %JmSCjt`G 86.vouch 核对
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orq 87.trace 追查
oVyOiWo\Z Oe=7z'o 88.audit sampling 审计抽样
x\!Q[ gq4le=,v 89.error 误差
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-aw>- _U;z@ 90.expected error 预期误差
ju`x ` WIv|S 91.population 总体
uFNVV;~RFI EE5I~k5 92.sampling risk 抽样风险
`Xvrf U~ QIO O 93.non- sampling risk 非抽样风险
+gh6eY8 9mfqr$3 94.sampling unit 抽样单位
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Pu =B_vQJF2 95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
HM ;9%rtO wB~Ag$~ 98.the risk of over reliance 信赖过度风险
X-O/&WRYQ Xc-'&" 99.the risk of incorrect rejection 误拒风险
FjD`bhw- C;#vW FE 100. the risk of incorrect acceptance 误受风险
uuW._$.A> xG i,\K\: 101.working trial balance 试算平衡表
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K8CQ YNV4w{>FD 102.index and cross-referencing 索引和交叉索引
l1XA9>n o8c4h<, 103.cash receipt 现金收入
8%v1[Wi v {E~R 104.cash disbursement 现金支出
aj;OG^(!2_ dq[X:3i 105.bank statement 银行对账单
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.h$ 106.bank reconciliation 银行存款余额调节表
q_K8vGm4e WZ`u"t^2V 107.balance sheet date
资产负债表日
7:'7EqM F3j#NCuO=z 108.net realizable value 可变现净值
}cuU5WQ?% ^"N]i`dIF 109.storeroom 仓库
bC{1LY0 ikd~ k>F 110.sale invoice 销售发票
c+P.o.k; W,'30:#Fr7 111.price list 价目表
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"1]Nf 112.positive confirmation request 积极式询证函
,x#5 .Koz k4Ed 7T- 113.negative confirmation request 消极式询证函
5lehASBz G`3/${ti 114.purchase requisition 请购单
@*kQZRGK7 H]2cw{2 115.receiving report 验收报告
&0A^_Z .nA ^ 'W<| 116.gross margin 毛利
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N+ || ?QuD:vck 117.manufacturing overhead 制造费用
'o41)p ##Jg>HL' 118.material requisition 领料单
>;I$& zi M~V' 119.inventory-taking 存货盘点
ghtvAG dJ~AMol 120.bond certificate 债券
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|/rms`YQ 121.stock certificate 股票
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92\` Q 122.audit report 审计报告
>6xZF'4 i#c1ZC 123.entity 被审计单位
Xtv^q>! -L=aZPW`M 124.addressee of the audit report 审计报告的收件人
#w_cos[I 3sUTdCnNf 125.unqualified opinion 无保留意见
op!8\rM<e 3^NHVg 126.qualified opinion 保留意见
53>y< wQ!C9Gp3e 127.disclaimer of opinion 无法表示意见
<OF2\#Nh 7{0;<@ 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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