61.assessed level of material misstatement risk 重大错报风险的评估水平
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)\{]4[9N {=+'3p 63.accounting system
会计系统
YIHGXi<"n :T#f&|Gg; 64.test of control 控制测试
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-Y 2HDWlUTNVO 65.walk-through test 穿行测试
WH.3 9Wdx"g52_D 66.communication 沟通
=r~ExW}+ YOY2K%o 67.flow chart 流程图
\CYKj_c q oz[x 68.reperformance of internal control 重新执行
H$6;{IUz~ 2Xv$ 69.audit evidence
审计证据
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ksr%gR+ mwF{z.t" 70.substantive procedures 实质性程序
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71.assertions 认定
{7EpljH@ -e_pw,5c ' 72.esistence 存在
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$qiM_06 73.occurrence 发生
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6 74.completeness 完整性
'lOpoWDL OS=~<ba 75.rights and obligations 权利和义务
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8mn* 76.valuation and allocation 计价和分摊
g!`^!Q/($ 8,)<,g-/= 77.cutoff 截止
^a7a_M 352RJC 78.accuracy 准确性
~8)l/I=`); 4!-/m7%eF 79.classification 分类
d}@n,3 <}}u'5;^?x 80.inspection 检查
g2YE^EKU~ ,9$| "e& 81.supervision of counting 监盘
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0gPH 82.observation 观察
*EFuK8 ; j 5 bHzcv 83.confirmation 函证
7LiyA< &3\3wcZ,q 84.computation 计算
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_X * b"aJ<+ 85.analytical procedures 分析程序
JHJ]BMm )hD77(c 86.vouch 核对
oW6b3Q/B oKPG0iM: 87.trace 追查
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;Ao`yC2(v 88.audit sampling 审计抽样
UW{C`^?=B w3"%d~/[x 89.error 误差
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5dL! e<< hcR^? 91.population 总体
*`t3z-L Z OqD.=O( 92.sampling risk 抽样风险
HE+D]7^ 88l{M[B2 93.non- sampling risk 非抽样风险
_RWH$L9 4XSq\.@G 94.sampling unit 抽样单位
!y3XIbdS" dlwOmO'Bm) 95.statistical sampling 统计抽样
*~d<]U5h =h/61Bl3 96.tolerable error 可容忍误差
vg5fMH9ZZ CW,|l0i 97.the risk of under reliance 信赖不足风险
P8 R^46 %z-n2% 98.the risk of over reliance 信赖过度风险
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O}f* /&5:v%L 99.the risk of incorrect rejection 误拒风险
Ib"fHLWA^! <,J O 100. the risk of incorrect acceptance 误受风险
_!%@V= 1|$J> 101.working trial balance 试算平衡表
xo{z4W -'Z-8 102.index and cross-referencing 索引和交叉索引
Kn}Y7B{ &H2j3De 103.cash receipt 现金收入
jV#1d8qm h3Nbgxa. 104.cash disbursement 现金支出
ONLhQJCb >P-'C^:V= 105.bank statement 银行对账单
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9} ]C Q;kl-upn~8 107.balance sheet date
资产负债表日
\(U|& G'Uq595'- 108.net realizable value 可变现净值
u\)q.` ZpZoOdjslV 109.storeroom 仓库
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#y1M1O g Rj-4K@a8#N 111.price list 价目表
\M~uNWv| ^%qQ)>I=j 112.positive confirmation request 积极式询证函
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GNZC{ /km0[M 113.negative confirmation request 消极式询证函
u89Q2\z~"M GZ.KL!,R! 114.purchase requisition 请购单
[V0%=q+ R *\^(-p~M 115.receiving report 验收报告
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DK#Tr: 7 MgHO WoF 117.manufacturing overhead 制造费用
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}L>0}H `r0MQkk 119.inventory-taking 存货盘点
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:` isz-MP$:K5 120.bond certificate 债券
+aOX{1w >vNE3S_ 121.stock certificate 股票
Tlk!6A: m2Wi "X(I_ 122.audit report 审计报告
t5EYu* //yz$d>JN 123.entity 被审计单位
^C;ULUn3 >&Vz/0 124.addressee of the audit report 审计报告的收件人
r^,"OM] 3u9}z+q 125.unqualified opinion 无保留意见
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,6x>gcR 2QKt.a 127.disclaimer of opinion 无法表示意见
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P Xkf|^-n 128.adverse opinion 否定意见
aX.//T:':? a!,X@5 查看《
注会考试《审计》中的128个英文单词(一) 》
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