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
evya7^,F (9tX5$e6N 64.test of control 控制测试
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{]E9= GF"hx`zyJ 65.walk-through test 穿行测试
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dxa =T3<gGM 66.communication 沟通
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N+9VYH"* lXx=But 68.reperformance of internal control 重新执行
B |5]Jm] (j%~u&+- 69.audit evidence
审计证据
ntu5{L'8 ](Xb_xMf 70.substantive procedures 实质性程序
f- K+]aZ) Rm2yPuOU}A 71.assertions 认定
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=k -zCH**y%1 72.esistence 存在
,bZL C >Ifr [ 73.occurrence 发生
({ +!`}GY 9#23FK 74.completeness 完整性
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cF\;_0u 75.rights and obligations 权利和义务
i"1Mfz~e -m\u 76.valuation and allocation 计价和分摊
eJrQ\>z]V& *zaQx+L 77.cutoff 截止
ISzqEi )~&CvJ 78.accuracy 准确性
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V$KJk #{6{TFx\ 79.classification 分类
3BzNi' _Ym]Mj' ln 80.inspection 检查
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Pj~ ?Lx24*5% 81.supervision of counting 监盘
kF3k7,.8& R1s`z|? 82.observation 观察
l.(v^3:X .fn\]rUv 83.confirmation 函证
T5|qRlW 8mCxn@yV 84.computation 计算
R$EW4]j Tg7an&# 85.analytical procedures 分析程序
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/& a f6M,{F 86.vouch 核对
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-W @g|v;B|{ 87.trace 追查
^Xz@`_I Juo^ , 88.audit sampling 审计抽样
[Hx0`Nc K W= ig.- 89.error 误差
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+-*QyCFK 90.expected error 预期误差
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'>M7. 91.population 总体
pk>^?MO q~rEq%tk 92.sampling risk 抽样风险
6 [k\@&V- M|VyV(f 93.non- sampling risk 非抽样风险
1&\0:vA^Y <g-9T -Ky 94.sampling unit 抽样单位
H!c@klD 1kz\IQ{ 95.statistical sampling 统计抽样
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"RedK '7g aasoW\UG 97.the risk of under reliance 信赖不足风险
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H } j<)L, 98.the risk of over reliance 信赖过度风险
6d:zb;Iz #OZ>V3k 99.the risk of incorrect rejection 误拒风险
S Q@y;|( 65L6:}# 100. the risk of incorrect acceptance 误受风险
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X C^s^D: 101.working trial balance 试算平衡表
Y&`=jDI 85>05? 102.index and cross-referencing 索引和交叉索引
*F WMn. 57aXQ8u{ 103.cash receipt 现金收入
XWDL5K 6e (Qwt 104.cash disbursement 现金支出
Y=%tn8< `K*Q5n 105.bank statement 银行对账单
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(( 106.bank reconciliation 银行存款余额调节表
toLV4BtIG 'QJ:`)z 107.balance sheet date
资产负债表日
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eF'5 108.net realizable value 可变现净值
,k.3|aZE <5d~P/, 109.storeroom 仓库
Y)1PB+ 2iHUZzz\ 110.sale invoice 销售发票
-#7'r<I9@ #r$cyV!k 111.price list 价目表
imo$-}A @#<D ^" 112.positive confirmation request 积极式询证函
5c9^-|-T *jLJcb*.Ap 113.negative confirmation request 消极式询证函
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bvI 114.purchase requisition 请购单
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uv#de 115.receiving report 验收报告
.>q8W vhe>)h*B 116.gross margin 毛利
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& 6RG)`bu 117.manufacturing overhead 制造费用
rT M}})81 NYt&@Z}] 118.material requisition 领料单
grS:j+_M2m j -0z5|*KE 119.inventory-taking 存货盘点
Vl5`U'^qx !4]TXH0f 120.bond certificate 债券
H6kR)~zhf %huRsQ%} 121.stock certificate 股票
YO#M/%^j H0:E(}@ 122.audit report 审计报告
Bs13^^hu vmi+_] 123.entity 被审计单位
9l|@v=gw. T,7Y7c/3V 124.addressee of the audit report 审计报告的收件人
1uG"f<TsR 7OC#8, 125.unqualified opinion 无保留意见
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tGWG*v4] 126.qualified opinion 保留意见
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.Fs7z7?Y wi;Br[d 128.adverse opinion 否定意见
RdWRWxTn8+ %9w::hav 查看《
注会考试《审计》中的128个英文单词(一) 》
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