61.assessed level of material misstatement risk 重大错报风险的评估水平
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v+rQjW 63.accounting system
会计系统
I,0Z* rw wNt-mgir-Q 64.test of control 控制测试
Qk_`IlSd LjOHlT' 65.walk-through test 穿行测试
hJIF!eoI 6*Y>Y&sea 66.communication 沟通
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o 67.flow chart 流程图
zbM*/:Y '<v_YxEn 68.reperformance of internal control 重新执行
A;g{H| qZ79IX'y 69.audit evidence
审计证据
xO nW~Z JRT,%;*, 70.substantive procedures 实质性程序
-g`3;1EV^ 8 ta`sNy9 71.assertions 认定
IQ3]fLb LsGu-Y5^ 72.esistence 存在
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hr)CxsPoRQ 28rC>*+z 74.completeness 完整性
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gY=Ry=w9 qV`JZ\n 76.valuation and allocation 计价和分摊
MlBw=Nr X|3l*FL 77.cutoff 截止
.xIu y!;PBsU%Sx 78.accuracy 准确性
5f'<0D;K #Lq{_Y 79.classification 分类
Nr(3!- [q5N 4&q\ 80.inspection 检查
c'8a)j$$+ m=7Z8@sX}, 81.supervision of counting 监盘
|>2IgTh1a QoVRZ $!p 82.observation 观察
Y3J;Kk#AH 14,Pf`5Sz 83.confirmation 函证
_=\=oC 5_}e?T&s 84.computation 计算
ju= +!nGUa _\y%u_W 85.analytical procedures 分析程序
Q:#Kt@W D]UqM<0Rz 86.vouch 核对
ZJ7<!?6 %}*0l8y 87.trace 追查
#ErIot DIU9Le 88.audit sampling 审计抽样
Qn*a#]p '\iWp?`$ 89.error 误差
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>Sio uKBSv*AM 90.expected error 预期误差
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91.population 总体
~SW_jiKM ;Q0WCm\5 92.sampling risk 抽样风险
Lk-%I? SB3=5"q 93.non- sampling risk 非抽样风险
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Kik)ei Rt{`v< 94.sampling unit 抽样单位
c T!L+zg +&p}iZp 95.statistical sampling 统计抽样
vj23j[!| h6Vm;{~ 96.tolerable error 可容忍误差
5* d Jf,)Y>EI 97.the risk of under reliance 信赖不足风险
Du3nK"-g qPc"A!-i 98.the risk of over reliance 信赖过度风险
Ve1O<i N{f4-i~ 99.the risk of incorrect rejection 误拒风险
!QB(M@1 8?S)>-mwv 100. the risk of incorrect acceptance 误受风险
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}<!ON; A?q9(n|A" 101.working trial balance 试算平衡表
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K]$D[a0 102.index and cross-referencing 索引和交叉索引
( _{\tgSm SgOn:xg;3L 103.cash receipt 现金收入
V|h/a\P $6c8<!B_ 104.cash disbursement 现金支出
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'kD~tpZ 105.bank statement 银行对账单
a^*@j:[ Dw@0P 106.bank reconciliation 银行存款余额调节表
ZL3aO,G2 ?d -$lI 107.balance sheet date
资产负债表日
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4<~?L Y68T&swD 108.net realizable value 可变现净值
6L~tUe.G 5Y4i|R 109.storeroom 仓库
+U%U3tAvs M=}vDw]Q 110.sale invoice 销售发票
^}-(8~_en SX{6L( 111.price list 价目表
Z]I[?$y -'tgr6=|w" 112.positive confirmation request 积极式询证函
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[S}o[v\ r2EIhaGF; 114.purchase requisition 请购单
?\QEK Daa2.* 115.receiving report 验收报告
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^XV=(k;~bX 116.gross margin 毛利
cNW [i" rf% E+bh4 117.manufacturing overhead 制造费用
:(,Eq? O MEPF2: 118.material requisition 领料单
"G8w}n:y %C]K`=vI- 119.inventory-taking 存货盘点
~$0Qvyb> T5eXcI0t 120.bond certificate 债券
Q1G?e,Q k-LB %\p 121.stock certificate 股票
iB Ld*B|#K f!`,!dZgkd 122.audit report 审计报告
%5=XszS SnF3I 123.entity 被审计单位
#-9;Hn4x ])=k";76 124.addressee of the audit report 审计报告的收件人
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;F=EMz{ "tgaFtC=w 125.unqualified opinion 无保留意见
hCX}* v'C`;I 126.qualified opinion 保留意见
F<y5zqGy@ \ORNOX: 127.disclaimer of opinion 无法表示意见
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H'#%RU $18|@\Znj 128.adverse opinion 否定意见
=o5ZcC [~;#]az 查看《
注会考试《审计》中的128个英文单词(一) 》
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