注会师考试《审计》中的128个英文单词（二）

61.assessed level of material misstatement risk 重⼤错报风险的评估⽔平
62.simall business ⼩规模企业
63.accounting system 会计系统
64.test of control 控制测试
65.walk-through test 穿⾏测试
munication 沟通
67.flow chart 流程图
68.reperformance of internal control 重新执⾏
69.audit evidence 审计证据
70.substantive procedures 实质性程序
71.assertions 认定
72.esistence 存在
73.occurrence 发⽣
pleteness 完整性
75.rights and obligations 权利和义务
76.valuation and allocation 计价和分摊
77.cutoff 截⽌
78.accuracy 准确性
79.classification 分类
80.inspection 检查
81.supervision of counting 监盘
82.observation 观察
83.confirmation 函证
putation 计算
85.analytical procedures 分析程序
86.vouch 核对
87.trace 追查
88.audit sampling 审计抽样
89.error 误差
90.expected error 预期误差
91.population 总体
92.sampling risk 抽样风险
93.non- sampling risk ⾮抽样风险
94.sampling unit 抽样单位
95.statistical sampling 统计抽样
96.tolerable error 可容忍误差
97.the risk of under reliance 信赖不⾜风险
98.the risk of over reliance 信赖过度风险
99.the risk of incorrect rejection 误拒风险
100. the risk of incorrect acceptance 误受风险
101.working trial balance 试算平衡表
102.index and cross-referencing 索引和交叉索引 103.cash receipt 现⾦收⼊
104.cash disbursement　现⾦⽀出
105.bank statement 银⾏对账单
106.bank reconciliation 银⾏存款余额调节表
107.balance sheet date 资产负债表⽇
realizable value 可变现净值
109.storeroom 仓库
110.sale invoice 销售发票
111.price list 价⽬表
112.positive confirmation request 积极式询证函
113.negative confirmation request　消极式询证函 114.purchase requisition 请购单
115.receiving report 验收报告
116.gross margin ⽑利
117.manufacturing overhead 制造费⽤
118.material requisition 领料单
119.inventory-taking 存货盘点
120.bond certificate 债券
121.stock certificate 股票
122.audit report 审计报告
123.entity 被审计单位
124.addressee of the audit report 审计报告的收件⼈ 125.unqualified opinion ⽆保留意见
126.qualified opinion 保留意见
127.disclaimer of opinion ⽆法表⽰意见
128.adverse opinion　否定意见。