61.assessed level of material misstatement risk 重大错报风险的评估水平
1|PmZPKq9n /p&)bL 62.simall business 小规模企业
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l:' REmD*gf 63.accounting system
会计系统
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r k*;2QED 64.test of control 控制测试
N%2UL&w#B H=7z d|W 65.walk-through test 穿行测试
[xVE0l*\ o4Bl!7U 66.communication 沟通
ji &*0GJQ rI[Lg0S 67.flow chart 流程图
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*o\ 68.reperformance of internal control 重新执行
CwV1~@{- fGv`.T _d 69.audit evidence
审计证据
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Sl 70.substantive procedures 实质性程序
Z~Mq5#3F Q)l]TgvSe 71.assertions 认定
<IF\;,.c UJ0Dy` f 72.esistence 存在
>:ZlYZ6sI _n3Jf<Y 73.occurrence 发生
zn |=Q$81 wFW2m 74.completeness 完整性
!6wbg ;,z^!bD 75.rights and obligations 权利和义务
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s% >e4 76.valuation and allocation 计价和分摊
t `4^cd5V !n`ogzOh 77.cutoff 截止
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,u}n!quA t;DZ^Z"{ 79.classification 分类
AJ;Y Nb N_vVEIO9 80.inspection 检查
6,Q{/ Kis\Rg 81.supervision of counting 监盘
F:/R'0 (u]ajT 82.observation 观察
zXB]Bf3TH Q<L.!%vu} 83.confirmation 函证
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I i\S } aCm 84.computation 计算
B;8YX>r JH~v e 85.analytical procedures 分析程序
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?d% &DX9m4,y 86.vouch 核对
^i{B8]2, s z.(_{5! 87.trace 追查
V*l0|,9 bOCdf"!g 88.audit sampling 审计抽样
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xs5Zl 89.error 误差
{rWu`QT `07u}]d8 90.expected error 预期误差
b`n+[UCPtn ]xfAdBi 91.population 总体
o'Q)V `hM:U 92.sampling risk 抽样风险
Tk-PCra -[#Mx}% 93.non- sampling risk 非抽样风险
0k5Zl? KQ/v](77 94.sampling unit 抽样单位
yZ,k8TJ", 'uUp1+ 95.statistical sampling 统计抽样
O0"i>}g4 (Jfi 3 m 96.tolerable error 可容忍误差
^(8 i``V [pbX_ 97.the risk of under reliance 信赖不足风险
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U_>{ 98.the risk of over reliance 信赖过度风险
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jh]wHG 99.the risk of incorrect rejection 误拒风险
$*%Ml+H- 0$,Ag;"^? 100. the risk of incorrect acceptance 误受风险
(0W%YZ!& QB@qzgEJ!, 101.working trial balance 试算平衡表
+[r%y,k wCBL1[~C 102.index and cross-referencing 索引和交叉索引
>qx~m>2|8] dv%gmUUf}k 103.cash receipt 现金收入
0|{U"\ d\, 4Wet;# 104.cash disbursement 现金支出
O6;>]/` VzpPopD,QW 105.bank statement 银行对账单
z$-/yT"M rK~362|mo 106.bank reconciliation 银行存款余额调节表
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j&fr4t3 }QncTw0 108.net realizable value 可变现净值
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8Mg4y1)RU ;lX:EU 110.sale invoice 销售发票
[ZURs3q KN~E9oGs 111.price list 价目表
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UUU\/5 112.positive confirmation request 积极式询证函
yixW>W} :M|c,SQK 113.negative confirmation request 消极式询证函
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9*w?C gRdE6aIZ 114.purchase requisition 请购单
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R76'1o 115.receiving report 验收报告
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9VI e^&YQl 116.gross margin 毛利
UXQ{J5Ox+ Q(k$HP 117.manufacturing overhead 制造费用
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tvB{s_ 118.material requisition 领料单
{, APZ`q| D{'Na5( 119.inventory-taking 存货盘点
~8pf.^,fi pJa FPO..| 120.bond certificate 债券
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V]k!] {k?Y: 122.audit report 审计报告
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XN=<s;U 123.entity 被审计单位
nQ$N(2<Fe h%=b"x 124.addressee of the audit report 审计报告的收件人
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!_5l 125.unqualified opinion 无保留意见
aGpRdF1;! >j`*-(`2fa 126.qualified opinion 保留意见
#(aROTV5a &@+K%qW[e 127.disclaimer of opinion 无法表示意见
_&(ij(H _\]D<\St 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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