61.assessed level of material misstatement risk 重大错报风险的评估水平
bix}#M iJzW3%E 62.simall business 小规模企业
|VmQ cWp5pGIzfp 63.accounting system
会计系统
\&4)['4, a]=j 64.test of control 控制测试
:JCe,1!3@ ~i=5NUE 65.walk-through test 穿行测试
3`{[T17 +?uZ~VSl 66.communication 沟通
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%lr| ^i6`w_ / 67.flow chart 流程图
yOE N*^6 M~-jPY,+ 68.reperformance of internal control 重新执行
^A$p)`KR l%v2O'h 69.audit evidence
审计证据
g42f*~l ju(QSZ|; 70.substantive procedures 实质性程序
-}P/<cu: $-M' 71.assertions 认定
E\XD~ H)NT2@%{P 72.esistence 存在
B8 R&Q8Q }bYk#6KX 73.occurrence 发生
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NXdT"O=P 74.completeness 完整性
d5 U+]g |=#uzp7* 75.rights and obligations 权利和义务
~%u;lr B/bS: 76.valuation and allocation 计价和分摊
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8&++S> < 77.cutoff 截止
XXC(R i`EG80\[Z 78.accuracy 准确性
crRYgr R%)7z)~ 79.classification 分类
lU% L kqp*o+Oz', 80.inspection 检查
>UBozmF=\ Uf<IXx&; 81.supervision of counting 监盘
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mW_ N-z 82.observation 观察
@1+({u#B .{66q#. 83.confirmation 函证
,B$m8wlI| 8aa`0X/6 84.computation 计算
XV:icY @M8vPH 85.analytical procedures 分析程序
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kBDl- Gcd'- 1 86.vouch 核对
Ap9 %5:] Oh/2$72 87.trace 追查
|f<-lB[k c~{)vL0K 88.audit sampling 审计抽样
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m7NrS?7 89.error 误差
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i!BG' 90.expected error 预期误差
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91.population 总体
lb[\Lzdvmu OjBg$f~0F 92.sampling risk 抽样风险
=aJb}X |-.r9;-b 93.non- sampling risk 非抽样风险
[E4#|w 3NxwQ,~ 94.sampling unit 抽样单位
ff.;6R\ 1g bqHxWI 95.statistical sampling 统计抽样
z.] Zh3hCxXa 96.tolerable error 可容忍误差
EHcgWlTu 0ZjinWkR[ 97.the risk of under reliance 信赖不足风险
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>,\ 99.the risk of incorrect rejection 误拒风险
GsvB5i FvV:$V| 100. the risk of incorrect acceptance 误受风险
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L 101.working trial balance 试算平衡表
*/E5<DO M_EXA _ 102.index and cross-referencing 索引和交叉索引
<ZgbmRY8 DW.vu%j^[ 103.cash receipt 现金收入
sU 5/c|& zd^QG 104.cash disbursement 现金支出
D}6~2j @>SirYh 105.bank statement 银行对账单
K!BS?n; 8sGaq [ 106.bank reconciliation 银行存款余额调节表
3F|#nq 6[l{@*r" 107.balance sheet date
资产负债表日
Y> f 6 X!ad~bt 108.net realizable value 可变现净值
!pG_MO >{huaN B 109.storeroom 仓库
Qg' {RAV8 l~i&r?,]^ 110.sale invoice 销售发票
1.y|bB+kB =&xNdc 111.price list 价目表
ibIo1i//[ wJKP=$6n_ 112.positive confirmation request 积极式询证函
y?*4SLy UgjY 113.negative confirmation request 消极式询证函
^E349c-| _"R /k`8 114.purchase requisition 请购单
U5x&?n< szW85{<+ 115.receiving report 验收报告
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DK2, =w <;tb 116.gross margin 毛利
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h5>@-fEE 117.manufacturing overhead 制造费用
,ThN/GkSC ,2?S ua/LD 118.material requisition 领料单
^CWxYDG* B+8B<xZ 119.inventory-taking 存货盘点
c-gpO|4> pa)2TL/@ 120.bond certificate 债券
z c7P 2@ B6gn(w3 121.stock certificate 股票
smTPca)7s HE0@`(mCpa 122.audit report 审计报告
_BP!{~&; B8sc;Z. 123.entity 被审计单位
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DW,? ! >l)*jN8 124.addressee of the audit report 审计报告的收件人
z.%K5vrO> _Nmc1azS 125.unqualified opinion 无保留意见
@+P7BE} 3}lT"K 126.qualified opinion 保留意见
%;-]HI wW?/`>@ 127.disclaimer of opinion 无法表示意见
o@!Uds0 m^M sp:T, 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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