61.assessed level of material misstatement risk 重大错报风险的评估水平
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44E'7 (]l}QR%Bxu 63.accounting system
会计系统
eQvdi|6 P,@ :?6 64.test of control 控制测试
Htu}M8/4 )m7 Y o 65.walk-through test 穿行测试
') -Rv]xe <(U:v 66.communication 沟通
lZa L=HS#L 5,<:|/r 67.flow chart 流程图
JM-rz#;1 T8ftBIOi 68.reperformance of internal control 重新执行
}JKK"d}U c<gvUVHIxR 69.audit evidence
审计证据
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70.substantive procedures 实质性程序
sC=fXCGW\p )ZA3m_w] 71.assertions 认定
f4TNy^- ^Q'^9M2) 72.esistence 存在
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.^%!X!r 73.occurrence 发生
OYsG# *75?%l 74.completeness 完整性
~J Xqyw} >pV|c\ 75.rights and obligations 权利和义务
=U_WrY<F 9(PQ7} 76.valuation and allocation 计价和分摊
X-&U-S; eviv, 77.cutoff 截止
Mk -Rl </OZ,3J= 78.accuracy 准确性
Jt3]'Nr04@ eaI!}#>R+ 79.classification 分类
Ew|VDD(. DgQw9`WA 80.inspection 检查
wSMP^kG )Bq~1M 2 81.supervision of counting 监盘
E9L)dMZSpj vZQ' 82.observation 观察
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"1 ]ctlK'. 83.confirmation 函证
3 oG5E"G :$`"M#vMX 84.computation 计算
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{} % 85.analytical procedures 分析程序
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<3;Sq~^ V*m@Rs!)2 87.trace 追查
R0n#FL^E IfH*saN7 88.audit sampling 审计抽样
@GB~rfB[ *[(}rpp M 89.error 误差
=3Y:DPMB "Yo.]PU 90.expected error 预期误差
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cKmf] 92.sampling risk 抽样风险
MMMuT^X c teUKK.|) 93.non- sampling risk 非抽样风险
eAkj pc .."= 94.sampling unit 抽样单位
K&t+3O JY+ N+c\ 95.statistical sampling 统计抽样
Hq{i-z+ 5/:BtlFx 96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险
R).?lnS A{5^A)$ 98.the risk of over reliance 信赖过度风险
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i<|b 99.the risk of incorrect rejection 误拒风险
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p*T`fOL 100. the risk of incorrect acceptance 误受风险
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H 101.working trial balance 试算平衡表
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)i:k\ #|\NG 102.index and cross-referencing 索引和交叉索引
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akuV9S 6gLk?^. 104.cash disbursement 现金支出
m"{D}(TA 0]C~CvO 105.bank statement 银行对账单
<p<J;@ mCa[? 106.bank reconciliation 银行存款余额调节表
nQ*9|v4 U2=PmS P 107.balance sheet date
资产负债表日
##gq{hgjb$ XY[uyR4Z 108.net realizable value 可变现净值
J1waiOh [xF (t @p 109.storeroom 仓库
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V<dK&W de?Bn+mvi. 110.sale invoice 销售发票
:27GqY,3sK nu1s 111.price list 价目表
qSRE)C=) &-Bw7v 112.positive confirmation request 积极式询证函
v !~lVv& T)"B35 113.negative confirmation request 消极式询证函
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vJ__jO"Sq 1m*fkM# 115.receiving report 验收报告
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$&!)13 116.gross margin 毛利
qNI2+<u)j A4lh`n5% 117.manufacturing overhead 制造费用
;aJBx yF&"'L 118.material requisition 领料单
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I:4m]q b a?4'',~ 121.stock certificate 股票
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Mqu>#lL 1+1Z]!nG#! 123.entity 被审计单位
mM| 313 R;2tb7 o 124.addressee of the audit report 审计报告的收件人
Rf)lFi | |=q"h3( 125.unqualified opinion 无保留意见
x7qVLpcL3z ;A~efC^< 126.qualified opinion 保留意见
cNi)[2o7 [<;4$}f\ 127.disclaimer of opinion 无法表示意见
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. 4 E1(2wJ-3" 128.adverse opinion 否定意见
1]wx Ru "PM!03rb 查看《
注会考试《审计》中的128个英文单词(一) 》
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