61.assessed level of material misstatement risk 重大错报风险的评估水平
,PB?pp8C} 4#o` -vcW 62.simall business 小规模企业
*]rV,\z: !"wIb.j}0 63.accounting system
会计系统
zw0p} te`4*t 64.test of control 控制测试
)_BteLo- h0GXN\xI 65.walk-through test 穿行测试
f~53:;L/ V{8mx70 66.communication 沟通
3TJNlS U_:/>8})d 67.flow chart 流程图
_|F h^hq ;gF"o5/Q 68.reperformance of internal control 重新执行
4:K9FqU Aam2Y,B 69.audit evidence
审计证据
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e}r 70.substantive procedures 实质性程序
B%,0zb+-L Dd*C?6 71.assertions 认定
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H-Lt{k /rquI y^ 72.esistence 存在
F:n7yey uQ{M<%K 73.occurrence 发生
H6L`239u B${Q Y)t 74.completeness 完整性
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*@D.=i> n|8fdiK#} 76.valuation and allocation 计价和分摊
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78.accuracy 准确性
J"|o g|Tz [z/OY&kF 79.classification 分类
WXJ%bH &L_(yJ~- 80.inspection 检查
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81.supervision of counting 监盘
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_~rQ 82.observation 观察
t)5bHVx Qv#]T, 83.confirmation 函证
gVb;sk^ Z[ys>\_To 84.computation 计算
v&|o5om aCQAh[T 85.analytical procedures 分析程序
B%[Yu3gBo 'v?Z~"w= 86.vouch 核对
WxFVbtw gd2cwnP 87.trace 追查
oPl^tzO GP1b/n3F1 88.audit sampling 审计抽样
dtJ?J<m} >Ka}v:E 89.error 误差
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!-Q!O}O 92.sampling risk 抽样风险
FK<1SOE /alJN`g 93.non- sampling risk 非抽样风险
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~8Z)e7j 94.sampling unit 抽样单位
y$'(/iyz )CKPzNf 95.statistical sampling 统计抽样
e-Mei7{% @X5F$=aqZr 96.tolerable error 可容忍误差
DgW*Br8< kIrb;bZ+l 97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险
;<hLy(@ J#ujI e 99.the risk of incorrect rejection 误拒风险
;LD!eWSK, >cJf D9-<h 100. the risk of incorrect acceptance 误受风险
b@`h]]~: OO#_0qK 101.working trial balance 试算平衡表
/fv;`?~d* Cl&YN}t5 102.index and cross-referencing 索引和交叉索引
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C+i$ 103.cash receipt 现金收入
pr-=<[ d 4j_\_:$w< 104.cash disbursement 现金支出
~xCv_u^= iC2``[m" 105.bank statement 银行对账单
>\[/e{Q" A*^aBWFR 106.bank reconciliation 银行存款余额调节表
@S9^~W3G3 JCO+_d#x 107.balance sheet date
资产负债表日
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dnTEl Sq:,6bcG 108.net realizable value 可变现净值
X)Zc*9XA C8Ja>o2' 109.storeroom 仓库
Y<qWG8X ?te~[_oT 110.sale invoice 销售发票
SFJ"(ey$ Uhs/F:E[A 111.price list 价目表
tzJ7wXRr #K&XY6cTj 112.positive confirmation request 积极式询证函
i/|}#yw8A nEHmiG 113.negative confirmation request 消极式询证函
717S3knlv #fy3i+ 114.purchase requisition 请购单
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T71o( 115.receiving report 验收报告
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af] 117.manufacturing overhead 制造费用
ij5|P4Eka U'@#n2p:k 118.material requisition 领料单
n{$! ]^> 4v.{C"M 119.inventory-taking 存货盘点
zt;aB>jz# ?[?;%Y 120.bond certificate 债券
HjCe/J ; +?)R}\\ 121.stock certificate 股票
'D'H)J O!se-h5mW8 122.audit report 审计报告
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F i"#pk"@` 123.entity 被审计单位
|_njN uN&UYJ'B 124.addressee of the audit report 审计报告的收件人
7bk`u'0% E5q t~:C| 125.unqualified opinion 无保留意见
BEtFFi6ot mor[AJ 126.qualified opinion 保留意见
nvB<pSm sm Kp3_r 127.disclaimer of opinion 无法表示意见
(<2!^v0.M qC6@ 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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