61.assessed level of material misstatement risk 重大错报风险的评估水平
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会计系统
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4$aO;Z_ 64.test of control 控制测试
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z9 w&uZzi jRG\C=&(x 66.communication 沟通
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fcICFReyV 67.flow chart 流程图
y5/6nvH_6 m`$>:B 68.reperformance of internal control 重新执行
Ao":9r[V lV<Tsk' 69.audit evidence
审计证据
u5Ny=Xm 5ttMua <G? 70.substantive procedures 实质性程序
@vQa\|j -@L's{J{M 71.assertions 认定
8rwYNb.P 7"q+"0G 72.esistence 存在
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l[>sz 3}4p_}f/[4 73.occurrence 发生
]iDJ*!I C4{\@v}t 74.completeness 完整性
3eTrtCe$ ADGnBYE 75.rights and obligations 权利和义务
^IGyuj0]jG BMNr<P2li 76.valuation and allocation 计价和分摊
G*\abL 5#0e={X 77.cutoff 截止
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n\ %5h^`lp 78.accuracy 准确性
xP/OsaxN w,Z"W;| 79.classification 分类
f<89$/w YZGS-+ 80.inspection 检查
vJRnBq+y \2Og>{"U 81.supervision of counting 监盘
-\kXH"% |mxNUo- 82.observation 观察
i-,D_ K 3Yw8t2J 83.confirmation 函证
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wmo{YS3t| !:"-:O}>=, 85.analytical procedures 分析程序
Sty!atEWT 94|yvh.B 86.vouch 核对
xQJIM. fxDj+Q1p 87.trace 追查
mX&xn2}qZ" ,?g=U8y| 88.audit sampling 审计抽样
F aFp_P? :N@U[Wx0A 89.error 误差
tAqA^f*{ W]]q=c%2 90.expected error 预期误差
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7DtIVMiK y" ^yYO 92.sampling risk 抽样风险
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lZ!$g( bD35JG^&i 93.non- sampling risk 非抽样风险
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A&?}w_|9 upypxC 95.statistical sampling 统计抽样
6eQsoKK XGfzEld2" 96.tolerable error 可容忍误差
4\M8BRuE -(*nSD9 97.the risk of under reliance 信赖不足风险
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eCFII ~,ynJ]_aJB 98.the risk of over reliance 信赖过度风险
#?9Q{0e P,i"&9 8 99.the risk of incorrect rejection 误拒风险
D?e"U_ cd!|Ne>fe 100. the risk of incorrect acceptance 误受风险
:pwa{P %>Bko,ET 101.working trial balance 试算平衡表
q
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`' .Y1bY := 103.cash receipt 现金收入
14H'!$ nfX12y_SXL 104.cash disbursement 现金支出
rvic%bsk \c{R <Hh 105.bank statement 银行对账单
6lsL^]7 Fn!SGX~kx$ 106.bank reconciliation 银行存款余额调节表
)1f+ld%R b^ sb]bZW 107.balance sheet date
资产负债表日
jYWw.g< H"+wsM^@ 108.net realizable value 可变现净值
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^FcW 109.storeroom 仓库
EJLQ&oH[ lkA^\+Ct 110.sale invoice 销售发票
R2 lXTW* 5`~mqqR5 111.price list 价目表
vZ@g@zB4o0 *69c-`o 112.positive confirmation request 积极式询证函
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ZGg;3 %c X"#+e 113.negative confirmation request 消极式询证函
d+6]u_J rB%y6P B 114.purchase requisition 请购单
rjUBLY1( 4T`&Sl 115.receiving report 验收报告
o.Oq__ >$H ;/'|WLI9 116.gross margin 毛利
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UAowS 117.manufacturing overhead 制造费用
^s{hs(8%R sTkkM9 118.material requisition 领料单
A59gIp*> ES}. xZ#~ 119.inventory-taking 存货盘点
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- $JO8'TP |]W2EV ,b 121.stock certificate 股票
1fFj:p./l_ I@\+l6&#; 122.audit report 审计报告
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9GB 123.entity 被审计单位
+xp]:h| [i7YVwG4 124.addressee of the audit report 审计报告的收件人
SEM8`lnu 2z_2.0/3 125.unqualified opinion 无保留意见
$^_|j1z#i bik*ZC?E 126.qualified opinion 保留意见
7I}P*%(f %8mm Hh 127.disclaimer of opinion 无法表示意见
^Ga&}- ?6P.b6m}0 128.adverse opinion 否定意见
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|*5Kwi 查看《
注会考试《审计》中的128个英文单词(一) 》
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