61.assessed level of material misstatement risk 重大错报风险的评估水平
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AvW:<}a, fk&8]tK4 63.accounting system
会计系统
x)@G;nZ A{A\RSZ0 64.test of control 控制测试
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y$gW) aTt12Sc 65.walk-through test 穿行测试
;3@cy|\: ?"g! 66.communication 沟通
=zz~kon9 >D4#y 67.flow chart 流程图
M]J^N# >Z5gSs0 68.reperformance of internal control 重新执行
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MjU6/pO}L 69.audit evidence
审计证据
9gmW&{6q "yS _s 70.substantive procedures 实质性程序
dUhY\v oQ Q637N|01 71.assertions 认定
nR-YrR*k ?U2< 72.esistence 存在
B\XKw' :>C2gS@ 73.occurrence 发生
\RG8{G, Eqj_m|@ 74.completeness 完整性
Ck)*& qHrc9fB 75.rights and obligations 权利和义务
~GZY 5HF C)`Fv=]R 76.valuation and allocation 计价和分摊
>7QvK3S4% ]jo1{IcI 77.cutoff 截止
IhVO@KJI V T\F]Oa# 78.accuracy 准确性
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rY\: 80.inspection 检查
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akL 81.supervision of counting 监盘
)mF5Vw" `ojoOB^L 82.observation 观察
Gz,i~XX !:q/Ye3. 83.confirmation 函证
6G[4rD& sT}.v* 84.computation 计算
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zem8G2#c 85.analytical procedures 分析程序
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0MKnl +JjW_Rl?=V 86.vouch 核对
BRgXr 6\g cFfo 87.trace 追查
3h$6t7=C _./Sk|C 88.audit sampling 审计抽样
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"L.G 89.error 误差
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J IUx >7jbgHB 91.population 总体
1_PoqD!q O$_)G\\\m 92.sampling risk 抽样风险
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]\yUK1J 94.sampling unit 抽样单位
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8Oz D1zBsi94D 95.statistical sampling 统计抽样
J}v}~Cv vq(0OPj8r[ 96.tolerable error 可容忍误差
Oo5w?+t Q(wx nm 97.the risk of under reliance 信赖不足风险
^c- <>y;.@}Q 98.the risk of over reliance 信赖过度风险
49GkPy#]L= hT`J1nNt 99.the risk of incorrect rejection 误拒风险
42G)~lun-d J:CXW%\ <q 100. the risk of incorrect acceptance 误受风险
HK,cJahq MQ5R O;RY 101.working trial balance 试算平衡表
5m\<U` _(%d(E2? 102.index and cross-referencing 索引和交叉索引
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x@P y>f2 b=yx7v"r 106.bank reconciliation 银行存款余额调节表
p>RNPrT ^1iSn)& 107.balance sheet date
资产负债表日
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U}yW<#$+ 108.net realizable value 可变现净值
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bO 109.storeroom 仓库
k1w_[w[ PF)jdcX 110.sale invoice 销售发票
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U_jGwD XG{{ 2f 111.price list 价目表
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]':A4_ 112.positive confirmation request 积极式询证函
U`R5'Tf; 1O/+8yw 113.negative confirmation request 消极式询证函
_4"mAPt h`KFL/fT 114.purchase requisition 请购单
q)LMm7 k;K)xb[w | 115.receiving report 验收报告
2`7==? iHeN9 cl 116.gross margin 毛利
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)Xk0VDNp$/ e-:yb^ 118.material requisition 领料单
&+Z,hs9% jF ^~p9z 119.inventory-taking 存货盘点
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Z"e6 120.bond certificate 债券
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" 122.audit report 审计报告
',Y.v"']4 _-q.Q^ 123.entity 被审计单位
tjIl-IQ veMH 124.addressee of the audit report 审计报告的收件人
L^E[J` w`4=_J=GO 125.unqualified opinion 无保留意见
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OVm\ v25R_""~ 127.disclaimer of opinion 无法表示意见
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=V8g?L U &C!} 128.adverse opinion 否定意见
wN@oYFoL j/R[<47 查看《
注会考试《审计》中的128个英文单词(一) 》
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