61.assessed level of material misstatement risk 重大错报风险的评估水平
v(yJGEf0 n46!H0mJ 62.simall business 小规模企业
uOzoE_i Qf^c}!I 63.accounting system
会计系统
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65.walk-through test 穿行测试
@z ",1^I .c}+kHv 66.communication 沟通
)S+fc= E&kv4, 67.flow chart 流程图
0}e?hbF%U :5CyR3P 68.reperformance of internal control 重新执行
R`<2DC>h9 YdO*5Gb6 69.audit evidence
审计证据
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MYZ EB!ne)X 70.substantive procedures 实质性程序
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" 71.assertions 认定
"!zJQl@ \_,p@r]Q 72.esistence 存在
MwRLv,&" 7d%x 7!E 73.occurrence 发生
rz_W]/G-P J78.-J5 j0 74.completeness 完整性
\:{K",2 wO%lM 75.rights and obligations 权利和义务
-)(=~|,Pq/ asYk#;z\" 76.valuation and allocation 计价和分摊
i,ZEUdd*_ ^wBlQmW7J 77.cutoff 截止
iS+"Jsz ;dUKFdKH} 78.accuracy 准确性
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L Z}!'fX." 79.classification 分类
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d nC,QvV 80.inspection 检查
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BM?!? 81.supervision of counting 监盘
,L-/7}"VHA FhY#3-jH 82.observation 观察
&,G2<2_ b JS ^Cc 83.confirmation 函证
+^(_S9CO &Iy5@8 84.computation 计算
Jfr'OD2$ % m0;j1-t 85.analytical procedures 分析程序
Jyg1z,B < N2s"$Ttq 86.vouch 核对
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:a/rwZ[r 87.trace 追查
gNP1UH4m <$-^^b(y 88.audit sampling 审计抽样
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89.error 误差
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D^O[_/i& 90.expected error 预期误差
Rs"=o>Qu C8|Ls(4Ck 91.population 总体
Rw0|q HL"c yxe 92.sampling risk 抽样风险
PI%l VI4mEq,V 93.non- sampling risk 非抽样风险
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MxShUU 94.sampling unit 抽样单位
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}f 95.statistical sampling 统计抽样
(.!9 3@x[M?$ 96.tolerable error 可容忍误差
]*| hd/j {2:baoG- 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
q-Z<.GTq R4;1LZ8XzS 99.the risk of incorrect rejection 误拒风险
1(Vv-bq$ MV$E_@pg 100. the risk of incorrect acceptance 误受风险
el5Pe{j' V.`hk^V, 101.working trial balance 试算平衡表
&q|vvF<G kum@cA 102.index and cross-referencing 索引和交叉索引
I-!7 EC2{! Xk|a%%O*H 103.cash receipt 现金收入
bgE]Wk0 5(CInl 104.cash disbursement 现金支出
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gvaJ ktqFgU#rT 105.bank statement 银行对账单
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C0w_pu 106.bank reconciliation 银行存款余额调节表
A nl1+ geK;r0(f 107.balance sheet date
资产负债表日
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cV% QmSj6pB> 108.net realizable value 可变现净值
x/{-U05 Cu%BU}( 109.storeroom 仓库
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g*f Zex~ $r 110.sale invoice 销售发票
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n^:cr| YC%xW* 111.price list 价目表
]p+KN>1e K3:z5j.X 112.positive confirmation request 积极式询证函
(^B1Kt!< qmpT G:+ 113.negative confirmation request 消极式询证函
=AaF$R }*!L~B! 114.purchase requisition 请购单
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!<v 115.receiving report 验收报告
)( 3)^/Xz )2" g)9! 116.gross margin 毛利
*j83E[(] l5^Q 117.manufacturing overhead 制造费用
5w>TCx ^~l@ _r 118.material requisition 领料单
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,0}bFK 119.inventory-taking 存货盘点
YYI0iM> .6[8$8c 120.bond certificate 债券
ZJbaioc\ k"[AV2UW1 121.stock certificate 股票
4S>#>(n7= 4mW$+lzn 122.audit report 审计报告
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123.entity 被审计单位
u=@zYA( %Jl6e}! 124.addressee of the audit report 审计报告的收件人
S`[(y?OF? A1B[5a*o! 125.unqualified opinion 无保留意见
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%LGiCU] 126.qualified opinion 保留意见
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7~ 9z\lW ![{/V,V]~ 127.disclaimer of opinion 无法表示意见
lu>G=uCJ arKf9`9 128.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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