61.assessed level of material misstatement risk 重大错报风险的评估水平
#fx"tx6 n|Y}M]u, 62.simall business 小规模企业
"9Q_lVI|Q %M8Q6 63.accounting system
会计系统
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* n++ak\ 64.test of control 控制测试
N^F5J x+'Ea.^ 65.walk-through test 穿行测试
h?4EVOx+ DW7Jk"\GH 66.communication 沟通
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V {H9g&pfv 67.flow chart 流程图
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*{G bYhG`1,$-a 68.reperformance of internal control 重新执行
m`xYd t(.vX 69.audit evidence
审计证据
&"Cy&[ @'hkU$N) 70.substantive procedures 实质性程序
0/z$W.! E"/k"1@ 71.assertions 认定
3FO-9H c;yp}k]\ 72.esistence 存在
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}LEasj 73.occurrence 发生
|?f~T"|> UIIsgNca 74.completeness 完整性
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X kxA T 75.rights and obligations 权利和义务
1`Bhis9X8 _|MK0'+f 76.valuation and allocation 计价和分摊
[;D1O;c'W. 5yV>-XT+- 77.cutoff 截止
md\Vw?PkU ,%V%g!6{ 78.accuracy 准确性
J=O_nup6C m*7RC4"J 79.classification 分类
]D2d=\ pA@R,O>zr 80.inspection 检查
SD:Bw0gzrI Lke!VS!P& 81.supervision of counting 监盘
bG.`> CA$|3m9)NM 82.observation 观察
mv$gL 3_i29ghv 83.confirmation 函证
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,j| j/ARTaO1]" 84.computation 计算
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j+UG 85.analytical procedures 分析程序
R"F: ( (CYQ>)a 86.vouch 核对
t""Y -M LiGECqWBa' 87.trace 追查
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88.audit sampling 审计抽样
{p(6bsn_#] ^Vc(oa&; 89.error 误差
=C)2DW J1 '8@4FXK 90.expected error 预期误差
Mt~2&$> \y7\RV>>3b 91.population 总体
g+4x {HVsRpNEf 92.sampling risk 抽样风险
1wggYX x IL]Y7HWM 93.non- sampling risk 非抽样风险
bK!uR&i^l /}d)g4\j 94.sampling unit 抽样单位
o7v9xm+ h}oV)z6 95.statistical sampling 统计抽样
=C^4nP- ZNDjk 96.tolerable error 可容忍误差
jnFN{(VH j4#S/:Q<7 97.the risk of under reliance 信赖不足风险
~Hb0)M@y7 vsB3n$2@u 98.the risk of over reliance 信赖过度风险
{q);1Nnf eFQz G+/ 99.the risk of incorrect rejection 误拒风险
Fa X 3@Sd! -e+im(2D= 100. the risk of incorrect acceptance 误受风险
5~i}!n &?9~e>.OS 101.working trial balance 试算平衡表
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CC/ ;T>. 102.index and cross-referencing 索引和交叉索引
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.#0 lO1]P&@ 103.cash receipt 现金收入
'@5"p. Z?."cuTt 104.cash disbursement 现金支出
GM0pHmC S\2@~*{-8 105.bank statement 银行对账单
{-)I2GJav srS5-fs 106.bank reconciliation 银行存款余额调节表
L^ U.h e{ZS"e`! 107.balance sheet date
资产负债表日
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"(&__ 108.net realizable value 可变现净值
[](] "r (^)(#CxO 109.storeroom 仓库
zhI"++ i6:O9Km 110.sale invoice 销售发票
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a 6k ]+DbT 111.price list 价目表
0(^N ooN?x31 112.positive confirmation request 积极式询证函
h,i=Y+1 |Tk'H& 113.negative confirmation request 消极式询证函
7)x788Z6 VzuU0 114.purchase requisition 请购单
'=ydU+X sN/8OLc 115.receiving report 验收报告
8iUKG qoC<qn{.a 116.gross margin 毛利
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vUh D+4$l+\u 117.manufacturing overhead 制造费用
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VO,F[E~_ 118.material requisition 领料单
=n_>7@9l AaDMX, 119.inventory-taking 存货盘点
(U|WP%IM' hsZ@)[/: 120.bond certificate 债券
ded:yho O|&SL03Z8 121.stock certificate 股票
VVi3g .oe\wJ S6 122.audit report 审计报告
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tz |k/;1.b!9( 123.entity 被审计单位
#>">fs] {6>:=?7]R 124.addressee of the audit report 审计报告的收件人
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E\ 125.unqualified opinion 无保留意见
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9-~4 X[1w(d U[ 126.qualified opinion 保留意见
LcmZ"M6 \`>f?}4 127.disclaimer of opinion 无法表示意见
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^DN;p 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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