61.assessed level of material misstatement risk 重大错报风险的评估水平
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z6cYC, 4U{m7[ 63.accounting system
会计系统
K'Spbn!nC }N]!0Ka 64.test of control 控制测试
KTv4< c] mf2Mx=oy 65.walk-through test 穿行测试
8W,*eke? ,]q%/yxi 66.communication 沟通
k{-`]qiK -_|]N/v\ 67.flow chart 流程图
P^zy; Qs7 HH zEQV Lh 68.reperformance of internal control 重新执行
mPG7Zy$z ^*>n4U 69.audit evidence
审计证据
aDveU)]=1 wv^b_DR 70.substantive procedures 实质性程序
iRs V#s
#HG&[Ywi 71.assertions 认定
f[}|rf @ef$b?wg 72.esistence 存在
wko2M[ o(Kcs-W2 73.occurrence 发生
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ug'g 74.completeness 完整性
L|J~9FM 2-s 7cXs 75.rights and obligations 权利和义务
(I~\,[ +?V0:Kz] 76.valuation and allocation 计价和分摊
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?#,_ 5~U:@Tp 77.cutoff 截止
NjP ]My 0'@u!m? 78.accuracy 准确性
WIG=D{\Yx H"D5e 79.classification 分类
:k N5?t= )!a$#"' 80.inspection 检查
KII ym9% w[sR7T9* 81.supervision of counting 监盘
Fr;lG (#z;(EN0t 82.observation 观察
V{GXc:= ~p^7X2% ! 83.confirmation 函证
+6376$dC oLP]N$'# 84.computation 计算
{MxnIg7' Bk@WW#b 85.analytical procedures 分析程序
9A+M|;O +c r 86.vouch 核对
6w!e?B2/% !sG"n&uZq 87.trace 追查
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R9vY:oN% 88.audit sampling 审计抽样
oZ-FF' P&\X`ZUA 89.error 误差
u<kD} h?A'H RyL~ 90.expected error 预期误差
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et~h[ m>YWxa 92.sampling risk 抽样风险
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~X`< 93.non- sampling risk 非抽样风险
?`aTu:1#Z "*bk{)dz} 94.sampling unit 抽样单位
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95.statistical sampling 统计抽样
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zp#:EZ 96.tolerable error 可容忍误差
r`[B@ avBu a6i' 97.the risk of under reliance 信赖不足风险
3KT_AJ4} {U6"]f% 98.the risk of over reliance 信赖过度风险
[ze/@29 !EM#m@kZ{ 99.the risk of incorrect rejection 误拒风险
~v\hIm3=m ALAL( f` 100. the risk of incorrect acceptance 误受风险
(Com, %yvA 101.working trial balance 试算平衡表
\n;g2/VjO ^r4|{ 102.index and cross-referencing 索引和交叉索引
CpSK(2j pI5_Hg 103.cash receipt 现金收入
bKByU{t R=Ymo.zs6 104.cash disbursement 现金支出
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W#.6 ZYDWv/u 105.bank statement 银行对账单
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QXB|!' 106.bank reconciliation 银行存款余额调节表
?U JSxL =%L@WVbM 107.balance sheet date
资产负债表日
z{' 6f@] K9*IA@xL 108.net realizable value 可变现净值
J[6VBM.Y |=u96G~N 109.storeroom 仓库
6J"(xT Otxa<M+" 110.sale invoice 销售发票
5Edo%Hd6 Wz5=(<{S 111.price list 价目表
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112.positive confirmation request 积极式询证函
7dHIW!OA D>Ua#<52q 113.negative confirmation request 消极式询证函
Rhv%6ekI tJz^DXqAc 114.purchase requisition 请购单
qS|AdkNL KD=bkZ& 115.receiving report 验收报告
fzyzuS$ @sdS0pC 116.gross margin 毛利
*73AAA5LKa CdNih8uG 117.manufacturing overhead 制造费用
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d 118.material requisition 领料单
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$IUKR 119.inventory-taking 存货盘点
s{B_N/^ QheDF7'z 120.bond certificate 债券
=oPng=: xRB7lV* 121.stock certificate 股票
fRFYJFc n q}e]*]dJZ 122.audit report 审计报告
9ClF<5?M U&s(1~e\ 123.entity 被审计单位
El+Ft.7 P|8e%P 124.addressee of the audit report 审计报告的收件人
^H-QYuz:T0 @f%wd2 125.unqualified opinion 无保留意见
smbUu/ {<r`5 126.qualified opinion 保留意见
}I)z7l. 4Lw'v: ( 127.disclaimer of opinion 无法表示意见
Stt* 1gT rX:1_q`xA 128.adverse opinion 否定意见
,.h$&QFj; p8_2y~! 查看《
注会考试《审计》中的128个英文单词(一) 》
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