61.assessed level of material misstatement risk 重大错报风险的评估水平
p/lMv\`5 )dF(5,y) 62.simall business 小规模企业
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会计系统
S97.O@V!$ u{H,i(mx? 64.test of control 控制测试
r'&9'rir2 9z'</tJ` 65.walk-through test 穿行测试
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Kz3u 67.flow chart 流程图
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tw1 > lu(G3T8 68.reperformance of internal control 重新执行
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Fml9 )r?i^D&4 69.audit evidence
审计证据
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e]v3{o 70.substantive procedures 实质性程序
^ ?tAt3dMI .j}u'!LKul 71.assertions 认定
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*%T2 72.esistence 存在
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73.occurrence 发生
`t!iknOQ$ 6-KC[J^Xo 74.completeness 完整性
crgYr$@s? & p_;&P_ 75.rights and obligations 权利和义务
3<mv9U( ~d5"<`<^o 76.valuation and allocation 计价和分摊
M5ZWcD.1 x;Gyo 77.cutoff 截止
sgX}`JH?z |!!E5osXq 78.accuracy 准确性
E 3I'3 &2xYG{Z 79.classification 分类
&g& &-=7) !+hX$_RT 80.inspection 检查
_a<PUdP G=nFs)z 81.supervision of counting 监盘
7abq3OK+` "BFW&<1 82.observation 观察
uqQMS&;+,| .k*2T<p$rC 83.confirmation 函证
V'mpl ^_+ks/ 84.computation 计算
~-:CN(U l?FNYvL 85.analytical procedures 分析程序
f "&q~V4? ~!&[;EM<bm 86.vouch 核对
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:IX 87.trace 追查
gA[M ]#:xl}'LS 88.audit sampling 审计抽样
HJcZ~5jf O4E2)N 89.error 误差
rk. UW NXmj<azED 90.expected error 预期误差
^_=0.:QaW -+PPz?0 91.population 总体
+;!w;t F`-[h)e. 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
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aRZ 94.sampling unit 抽样单位
nb|MHt PX \) #3S $L~ 95.statistical sampling 统计抽样
5:PZ=jPR d:wAI| 96.tolerable error 可容忍误差
(gmB$pwS iIF'!K=q 97.the risk of under reliance 信赖不足风险
(i?^g & =|#-Rm^YB 98.the risk of over reliance 信赖过度风险
NkJ^ecn%) $I/p 6 99.the risk of incorrect rejection 误拒风险
#rC/y0niH /<2_K4(-{4 100. the risk of incorrect acceptance 误受风险
LPNv4lT[u .cabw+&7 101.working trial balance 试算平衡表
wS^-o e5/_Vga 102.index and cross-referencing 索引和交叉索引
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?O 103.cash receipt 现金收入
s6]f#s5o Aa Ma9hvT! 104.cash disbursement 现金支出
.)GVb<w 2~4C5@SxL 105.bank statement 银行对账单
Iymz2 [5 V 106.bank reconciliation 银行存款余额调节表
l^"G \ZVI Y5 opZG 107.balance sheet date
资产负债表日
FV9RrI2 Xm-63U`w5 108.net realizable value 可变现净值
p~b$+8#+ Sce9R?II 109.storeroom 仓库
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110.sale invoice 销售发票
7.t$#fzi ^v'Lu!\f 111.price list 价目表
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\ 112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函
tc',c},h~, 0#7dm9 114.purchase requisition 请购单
72 6y/o 8HOmWQS 115.receiving report 验收报告
*+z({S_Nv d0^2< 116.gross margin 毛利
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}} %'HUC>ChN 117.manufacturing overhead 制造费用
6uyf rij[ZrJ 118.material requisition 领料单
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[c_L= 119.inventory-taking 存货盘点
^:j$p,0e*S 'FhnSNT(4= 120.bond certificate 债券
xpk|?/6 "mf;k^sqS 121.stock certificate 股票
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UO{-R j$^]WRt 122.audit report 审计报告
P33E\O f/x "yUq 123.entity 被审计单位
cjXwOk1:s M@\'Y$)Y{ 124.addressee of the audit report 审计报告的收件人
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^]' 1#(1Bs6X 125.unqualified opinion 无保留意见
2YyZiOMSc z#4g,)ZX 126.qualified opinion 保留意见
n3N"Ax qHCs{ u 127.disclaimer of opinion 无法表示意见
qAS^5|(b[ 1N+#(<x@, 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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