61.assessed level of material misstatement risk 重大错报风险的评估水平
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u0sN[< DEhR\Z! 63.accounting system
会计系统
|6DJ5VFzD ]v),[]Xs 64.test of control 控制测试
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e pY3/AO= 65.walk-through test 穿行测试
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t?)]xS) 66.communication 沟通
fp\mBei n3&h1- 67.flow chart 流程图
ZsXw]Wa s-'~t#h 68.reperformance of internal control 重新执行
N~IAm:G}[ Qt{V&Z7 69.audit evidence
审计证据
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h ~MC5rOA 70.substantive procedures 实质性程序
50Gu~No6 ~vA8I#. 71.assertions 认定
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:E|Jqi \ 72.esistence 存在
$kHXt]fU 0F![<5X 73.occurrence 发生
I3r")}P lX2:8$?X 74.completeness 完整性
X(Mpg[,N" .>[l@x" 75.rights and obligations 权利和义务
yih|6sd$F ~}d\sQF. 76.valuation and allocation 计价和分摊
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(htR 77.cutoff 截止
F:#5Edo}A ):Z#!O< 78.accuracy 准确性
LJb=9tp~ e1JHN 79.classification 分类
"$J5cco "s] 80.inspection 检查
a'Odw2Q_ nsXG@C S: 81.supervision of counting 监盘
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X\W%3 82.observation 观察
edcz%IOM( 'q~<ZO 83.confirmation 函证
"K9[P:nw 6bjZW ~ 84.computation 计算
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Qsq RyukQY~<W 85.analytical procedures 分析程序
na9YlJ\ :BV $3]y 86.vouch 核对
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;r6YIS4@ 87.trace 追查
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Ci4c8 88.audit sampling 审计抽样
eg?p)| M;3q.0MU 89.error 误差
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TVk >7cj.% 90.expected error 预期误差
Ah@e9`_r m*jE\+)=^ 91.population 总体
W+=j@JY}q9 gpzFY"MS= 92.sampling risk 抽样风险
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c1LOz 93.non- sampling risk 非抽样风险
E>*Wu<< '~f*O0_ 94.sampling unit 抽样单位
xW9R-J\W Z rNH:Z:5 95.statistical sampling 统计抽样
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YWA t.RDS2N| 96.tolerable error 可容忍误差
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Tt2v 97.the risk of under reliance 信赖不足风险
Xg1TX_3Ml @gf <%> 98.the risk of over reliance 信赖过度风险
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) .=G3wox3 100. the risk of incorrect acceptance 误受风险
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$C%@8 l?m 3* 101.working trial balance 试算平衡表
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$T% 102.index and cross-referencing 索引和交叉索引
&dj/Dq@ 5\}Y=Pa 103.cash receipt 现金收入
a Iyzt IIXA)b! 104.cash disbursement 现金支出
z52F-< &6Lh>n( 105.bank statement 银行对账单
$I#~<bW, x#5[i;-c 106.bank reconciliation 银行存款余额调节表
/4+zT?f [5-IkT0 107.balance sheet date
资产负债表日
#wvGS% fMW=ss^fu- 108.net realizable value 可变现净值
_(io8zqe{j 9h-S,q! 109.storeroom 仓库
=)i^E9 4XJ']M(5; 110.sale invoice 销售发票
6MU;9|& +9t{ovF?L 111.price list 价目表
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, 'h~IbP 112.positive confirmation request 积极式询证函
~=HPqe8 48J{Y3F 113.negative confirmation request 消极式询证函
.ty2! . "la0@/n 114.purchase requisition 请购单
e(1{W P }waZGJLN 115.receiving report 验收报告
^Df qc-] Iw#[K 116.gross margin 毛利
:(3'"^_NA >k=@YLj 117.manufacturing overhead 制造费用
lY,9bSF$ 1{cF/ :o 118.material requisition 领料单
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0G`P1o 119.inventory-taking 存货盘点
@RoU CJ)u#PmkJ 120.bond certificate 债券
f1o^:}5x ga;t`5+d 121.stock certificate 股票
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[u!C/ =bvLMpa 122.audit report 审计报告
l 8GAZ*+ G2c\"[N1/ 123.entity 被审计单位
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%tq9% 6BQq|:U 124.addressee of the audit report 审计报告的收件人
v6x jLP;O \sW>Y#9] 125.unqualified opinion 无保留意见
^$oEM0h TDg<&ND3 126.qualified opinion 保留意见
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cK 127.disclaimer of opinion 无法表示意见
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ObA=[j 128.adverse opinion 否定意见
%^"i\-*|S =PjdL32 查看《
注会考试《审计》中的128个英文单词(一) 》
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