61.assessed level of material misstatement risk 重大错报风险的评估水平
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X{lFK 63.accounting system
会计系统
cw.7YiU jHCKV 64.test of control 控制测试
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h6x2(: 65.walk-through test 穿行测试
*zWn4BckN s_LSsyqo 66.communication 沟通
3XtGi<u val<N293L> 67.flow chart 流程图
[\1l4C ErC[Zh"'' 68.reperformance of internal control 重新执行
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0C%] 69.audit evidence
审计证据
#8jd,I%L f,>i%. 70.substantive procedures 实质性程序
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\ 71.assertions 认定
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/GUuu 72.esistence 存在
(xed(uFEK `WS_*fJ5 73.occurrence 发生
-;$/< >ULp! 74.completeness 完整性
".?{Y(~ 17oxD 75.rights and obligations 权利和义务
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17_9? I/jr`3Mj 76.valuation and allocation 计价和分摊
%LHV 0u w>_EM&r6~u 77.cutoff 截止
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r {W<-f? 79.classification 分类
VYo;[ue([ YWrY{6M 80.inspection 检查
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s= :4 81.supervision of counting 监盘
0\@|M @X= W2h[NimU 82.observation 观察
)fc"])&8 GQq'~Lr5 83.confirmation 函证
{PtTPz &Ld8Z9IeFp 84.computation 计算
98'XSL| W%K8HAP " 85.analytical procedures 分析程序
$]J IA| J6D$ i+ 86.vouch 核对
a&Du5(r;! $4JX#lkt 87.trace 追查
O/oYaAlFF@ "IJMvTmj 88.audit sampling 审计抽样
{NgY8wQB v=1S 89.error 误差
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+ ':)j@O3- 90.expected error 预期误差
^l&4UnLlc ^)^|;C\` 91.population 总体
*[:CbFE0y <|Eby!KXR 92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险
+{ !t~BW W;]UP$5l 94.sampling unit 抽样单位
F6]!?@ -01 1U! 95.statistical sampling 统计抽样
L$c%u D s,"E#? 96.tolerable error 可容忍误差
i}F;fWZ` *1S.9L 97.the risk of under reliance 信赖不足风险
QYw4kD} yPG\ &Bo 98.the risk of over reliance 信赖过度风险
udI:]:,P @ZR4%A"X4 99.the risk of incorrect rejection 误拒风险
o\;"|O} nk$V{(FJ 100. the risk of incorrect acceptance 误受风险
U{uWk3I_b G:C6`uiy` 101.working trial balance 试算平衡表
m3Z}eC8LK UJ)M:~O 102.index and cross-referencing 索引和交叉索引
Hs-.83V c0Ro3j\p 103.cash receipt 现金收入
Mth`s{sATa =)1YYJTe9 104.cash disbursement 现金支出
^O Xr: P Q*&aC|b& 105.bank statement 银行对账单
9iddanQA ) a\DS yr 106.bank reconciliation 银行存款余额调节表
)bXx9,VL UEQ'D9 107.balance sheet date
资产负债表日
?$@KwA A.C278^O8 108.net realizable value 可变现净值
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& 109.storeroom 仓库
`NWgETf^# m/c&/6nk 110.sale invoice 销售发票
g6/N\[b% VO;UV$$ 111.price list 价目表
K!D!b'|bb pM'IQ3N 112.positive confirmation request 积极式询证函
a.dxgW[ Re,$<9V 113.negative confirmation request 消极式询证函
LXu"rfp {}J@+Zsi 114.purchase requisition 请购单
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*3 ,dj*p,J 115.receiving report 验收报告
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n:^"[Le :CkR4J!m3 118.material requisition 领料单
a[74%L? 8} ?Y;>s\ 119.inventory-taking 存货盘点
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68A;> O*J_+6 120.bond certificate 债券
F`BgKH! eFj6p< 121.stock certificate 股票
01{r^ZT`RH W]yClx \ 122.audit report 审计报告
78a-3){ x#j\"$dla 123.entity 被审计单位
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$` 124.addressee of the audit report 审计报告的收件人
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S?-{X+ 125.unqualified opinion 无保留意见
qzHqj; 4/`h@]8P 126.qualified opinion 保留意见
Ub'%pU [*?_ 127.disclaimer of opinion 无法表示意见
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|K e@,u`{C[ 128.adverse opinion 否定意见
i#]aV]IT =, C9O 查看《
注会考试《审计》中的128个英文单词(一) 》
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