61.assessed level of material misstatement risk 重大错报风险的评估水平
3u+T~g0^ V^bwXr4f 62.simall business 小规模企业
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kk"qn 63.accounting system
会计系统
UD2C>1j Y!w`YYKP 64.test of control 控制测试
98IJu <lPm1/8 65.walk-through test 穿行测试
)Q&(f/LT |4;Fd9q^m 66.communication 沟通
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Z uA+ 61C7.EZZ; 67.flow chart 流程图
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2lH& 68.reperformance of internal control 重新执行
k<CJ{u0< gwuI-d^ 69.audit evidence
审计证据
q 376m-+ Q4#m\KK;i9 70.substantive procedures 实质性程序
c_$=-Khk l*Gvf_UH 71.assertions 认定
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EEH N2^=E1|_ 72.esistence 存在
UNu#(nP [Kg+^N%+ 73.occurrence 发生
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G /$Nsd 74.completeness 完整性
qZ}^;)a^ u5`u>.! 75.rights and obligations 权利和义务
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"@G 76.valuation and allocation 计价和分摊
vtg!8u4 l` lk-nb 77.cutoff 截止
[6Izlh+D v!~fs)cdE| 78.accuracy 准确性
G:<aB k_#ak%m/ 79.classification 分类
iy.p n EU/C@B2*Dl 80.inspection 检查
?=Z?6fw s%7t"-=& 81.supervision of counting 监盘
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P t 82.observation 观察
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:Z)PS 83.confirmation 函证
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GZ= 84.computation 计算
JX;<F~{. T4Uev*A 85.analytical procedures 分析程序
VPJElRSH {UI+$/v# 86.vouch 核对
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k 87.trace 追查
r(TIw%L$ S&wMrQ 88.audit sampling 审计抽样
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1rK8jX |mfvr*7 89.error 误差
6Pl<'3& B6DYZ+7A 90.expected error 预期误差
W:2( .? +5*95-;0 91.population 总体
+Mb.:_7' JG rWHIsNV 92.sampling risk 抽样风险
7&)bJ@1U h7Kzq{$ 93.non- sampling risk 非抽样风险
tX s\R(?T m+[Ux{$ 94.sampling unit 抽样单位
97*p+T<yp CY5Z{qiX 95.statistical sampling 统计抽样
=&]g "a' IM'r8V 96.tolerable error 可容忍误差
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:/D+L +~$ ]}% 97.the risk of under reliance 信赖不足风险
;A'mB6?%H YK'<NE3 4 98.the risk of over reliance 信赖过度风险
77f9(~ZnT *i%.;Z" 99.the risk of incorrect rejection 误拒风险
kbQ>a5`,x A?P_DA 100. the risk of incorrect acceptance 误受风险
XNkn|q2 !*N@ZL&X 101.working trial balance 试算平衡表
uo8YP<q FcU SE 102.index and cross-referencing 索引和交叉索引
^\=`edN 0 \ ~$#1D1f 103.cash receipt 现金收入
yNBfUj -L "<1{9 104.cash disbursement 现金支出
SY\ gXO8k ~B?y{ 105.bank statement 银行对账单
qo bc<- 1>h]{%I 106.bank reconciliation 银行存款余额调节表
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(uE!+2C 107.balance sheet date
资产负债表日
}S-O&Z sDlO# 108.net realizable value 可变现净值
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Wh*uaad7 109.storeroom 仓库
H<,gU`&R BW4J> { 110.sale invoice 销售发票
5U$0F$BBp 3XV/Fb}!(i 111.price list 价目表
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Kn1a>fLaJ_ 112.positive confirmation request 积极式询证函
W^l-Y%a/o vA8nvoi 113.negative confirmation request 消极式询证函
OQJ6e:BGt %IWPM" 114.purchase requisition 请购单
/*mI<[xb @:#eb1<S 115.receiving report 验收报告
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7 F={a;Dvrn 117.manufacturing overhead 制造费用
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_w+Qy. 118.material requisition 领料单
u'BaKWPS _q-*7hCQ` 119.inventory-taking 存货盘点
jNk%OrP] N<}5A% 120.bond certificate 债券
MQ8J<A Pf- XwaXdvmK 121.stock certificate 股票
4,DeHJjAlE }5"u[Z. 122.audit report 审计报告
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123.entity 被审计单位
&tj!*k' k9L;!TH~1K 124.addressee of the audit report 审计报告的收件人
H/M@t\$Dc T6=u P)!K 125.unqualified opinion 无保留意见
N~'c_l N(yzk_~ 126.qualified opinion 保留意见
_oeS Uzq. G4"F+%. 127.disclaimer of opinion 无法表示意见
|yPu!pfl SvF<p3 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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