61.assessed level of material misstatement risk 重大错报风险的评估水平
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Q _iB_ s}vAS~~2L3 63.accounting system
会计系统
.s?L^Z^ _>&X\`D 64.test of control 控制测试
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dm\F 65.walk-through test 穿行测试
/6)<}# f\|w' 66.communication 沟通
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03$mYS_? 67.flow chart 流程图
`V}q-Zdy f z'@_4hg 68.reperformance of internal control 重新执行
YL!P0o13r 9 P l 69.audit evidence
审计证据
l!D}3jD >FeX<L 70.substantive procedures 实质性程序
G30-^Tr wON!MhA; 71.assertions 认定
Q*D;U[ p*XANGA 72.esistence 存在
?g_3 [Fk =Qy<GeY 73.occurrence 发生
j*|VctM yuh * 74.completeness 完整性
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$D`Z-6 L^1NY3=$ 75.rights and obligations 权利和义务
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:iUB OAgniLv 76.valuation and allocation 计价和分摊
9)l$ aBa hZ|z|!g0 77.cutoff 截止
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[;0KV_ /ixp&Z|7 78.accuracy 准确性
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gdaa>L )*u8/U 79.classification 分类
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{a =#B)6 80.inspection 检查
VF+KR* * `JYC 81.supervision of counting 监盘
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k=K &T#;-`' 82.observation 观察
eb?x9h %Tfbsyf%f 83.confirmation 函证
f[]dfLS"W ?>VLTp8] 84.computation 计算
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/B]J 85.analytical procedures 分析程序
CT&|QH{ i}cRi&2[ 86.vouch 核对
8=!D$t\3 0-B5`=yU 87.trace 追查
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6'^EZZY zrvF]|1UP 88.audit sampling 审计抽样
!Mx$A$Oj> y#`tgJ: 89.error 误差
v_yw@ %U/(|wodd 90.expected error 预期误差
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|v][Hwv 91.population 总体
QRw"H 8nW ."g`3tVK 92.sampling risk 抽样风险
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#OU pd?Mf=># 93.non- sampling risk 非抽样风险
HVRZ[Y<^ 8C40%q.. 94.sampling unit 抽样单位
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g[Uq T9=I$@/ 95.statistical sampling 统计抽样
&0d#Y]D4` b1cy$I 96.tolerable error 可容忍误差
?4YGT ;[ZEDF5H 97.the risk of under reliance 信赖不足风险
MxKS4k "MeVE#O 98.the risk of over reliance 信赖过度风险
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v t5Sy V:fP 99.the risk of incorrect rejection 误拒风险
/'SNw?& *VCXihgo 100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表
XPc^Tq (g]!J_Z" 102.index and cross-referencing 索引和交叉索引
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; $ Gf(38[w 103.cash receipt 现金收入
L;z?aZ7n {p2!|A&a 104.cash disbursement 现金支出
cVv=*81\ Da*?x8sSL 105.bank statement 银行对账单
MpT8" /.]A h4gXvPS&r 106.bank reconciliation 银行存款余额调节表
\doUTr R #\{l"- 107.balance sheet date
资产负债表日
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!)f\%lb 108.net realizable value 可变现净值
zpn9,,~u ^dWa;m]l 109.storeroom 仓库
gjyYCjF k t#fMd$ 110.sale invoice 销售发票
dFxIF;C>/ l:~/<`o 111.price list 价目表
;fTKfa ;?Tbnn Wn 112.positive confirmation request 积极式询证函
!/b>sN} $S6`}3 113.negative confirmation request 消极式询证函
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J.ik 6yG^p]zZ 114.purchase requisition 请购单
;+R&}[9,A) u{cW: 115.receiving report 验收报告
tU5zF.% UW={[h{.|@ 116.gross margin 毛利
=ZznFVJ`={ NG=-NxEcN 117.manufacturing overhead 制造费用
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9.M4o[ 118.material requisition 领料单
rgQOj^xKv^ ?=msH=N<l 119.inventory-taking 存货盘点
>h9IM$2 Tk[ $5u*, 120.bond certificate 债券
oSKXt}sh [85spub&} 121.stock certificate 股票
O/(`S<iip _Ay9p[l 122.audit report 审计报告
.hb:s,0mP 3pROf#M 123.entity 被审计单位
QVT5}OzMt a5^]20Fa 124.addressee of the audit report 审计报告的收件人
Vm(y7}Aq{ BwEN~2u6 125.unqualified opinion 无保留意见
Et_bH%0 Mj3A5;# 126.qualified opinion 保留意见
1-uxC^u?|# pU}(@oy 127.disclaimer of opinion 无法表示意见
7F7{)L RL
XL& 128.adverse opinion 否定意见
fw~Bza\e >2)OiQ`zg 查看《
注会考试《审计》中的128个英文单词(一) 》
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