61.assessed level of material misstatement risk 重大错报风险的评估水平
* A|-KKo\ \t4tiCw 62.simall business 小规模企业
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会计系统
\uOdALZ 4NR@u\S 64.test of control 控制测试
}u{gR:lZ >RI>J.~ 65.walk-through test 穿行测试
2(!fg4#+ 0[A9b,MMVO 66.communication 沟通
4-Z()F NmIHYN3 67.flow chart 流程图
H5>hx{ E4.SF|=x 68.reperformance of internal control 重新执行
|aToUi.Q% ygZ #y L 69.audit evidence
审计证据
+#J,BKul Vn=qV3OE] 70.substantive procedures 实质性程序
dj6*6qX0'^ vH%gdpxX 71.assertions 认定
?dZt[vAMn iX{G]< n 72.esistence 存在
B#%;Qc ,.IEDF<& 73.occurrence 发生
Pi2| `em9T oJV 74.completeness 完整性
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LP?Ij YA(@5CZ 76.valuation and allocation 计价和分摊
%WFu<^jm ,38Eq`5&W 77.cutoff 截止
HG>j5 @R~5-m 78.accuracy 准确性
'Yy&G\S `'_m\uo 79.classification 分类
h:\oly\ w2(guL($ 80.inspection 检查
:7N3N M.}7pJ7f 81.supervision of counting 监盘
({}( qm [p r"ZQ] 82.observation 观察
bEuaOBc X*oMFQgP 83.confirmation 函证
rd|uz4d xh@-g|+g 84.computation 计算
PG5- ;i/ }*U[>Z-eO 85.analytical procedures 分析程序
5-u=o)> 1[nG} 86.vouch 核对
\6|/RFT H %f:K2 87.trace 追查
;+ "f }S_oH9A 88.audit sampling 审计抽样
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ER&UBUu" q(^Q3 90.expected error 预期误差
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jZfx Jm n7LfQWc 92.sampling risk 抽样风险
XhU@W}} zRl~^~sY 93.non- sampling risk 非抽样风险
Q'apG)0I &(rWw Oo6 94.sampling unit 抽样单位
I~eSZ?$s# /Poet%XvRx 95.statistical sampling 统计抽样
{C*\O)Gep ["<nq`~ 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
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P 98.the risk of over reliance 信赖过度风险
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)BS [jx0-3s:X 99.the risk of incorrect rejection 误拒风险
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"+ "{+k5t 4NEq$t$Jn 101.working trial balance 试算平衡表
qf'm=efRyu <T?oKOD ] 102.index and cross-referencing 索引和交叉索引
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' ZBD;a;wx 103.cash receipt 现金收入
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?[/ufl ]pA(K?Lbg 104.cash disbursement 现金支出
pI`?(5iK6| yQS+P8x&|] 105.bank statement 银行对账单
_=6 rE dP$GThGl 106.bank reconciliation 银行存款余额调节表
lB8il2& k4J8O3E 107.balance sheet date
资产负债表日
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UK#&lim Eq%@"-mo 109.storeroom 仓库
0:Xxl76v4 F^aR+m 110.sale invoice 销售发票
=Yo1v=wxN W~T}@T:EN 111.price list 价目表
CLD-mx|? ".*x!l0y7 112.positive confirmation request 积极式询证函
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vEM(bT=H 113.negative confirmation request 消极式询证函
n]W_e "e3["' 114.purchase requisition 请购单
Id'RL2Kq*& dth&?/MERL 115.receiving report 验收报告
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I<b?vR 'F wbyE;W 117.manufacturing overhead 制造费用
2g{)AtK$# W" "*ASi 118.material requisition 领料单
gxPx&Z6jF X8eJ4% 119.inventory-taking 存货盘点
3q[WHwmm T70QJ=, 120.bond certificate 债券
BDY}*cX 6~:Sgt nU 121.stock certificate 股票
bSwWszd~ $$Vt7"F 122.audit report 审计报告
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Dz=k7zRg" fJ*:{48 124.addressee of the audit report 审计报告的收件人
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Hk_y/97OO 125.unqualified opinion 无保留意见
NBh%:tu7M kU5.iK' 126.qualified opinion 保留意见
,''cNV 9ILIEm: 127.disclaimer of opinion 无法表示意见
5(2|tJw-H; =bh*[,- 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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