61.assessed level of material misstatement risk 重大错报风险的评估水平
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rc$G0O G6I>Ry[2? 63.accounting system
会计系统
U*6r".sz Ly^r8I 64.test of control 控制测试
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LOp<c<+aW 65.walk-through test 穿行测试
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ua2SW(C@ gn'. 9";j 67.flow chart 流程图
lc*<UZR TEY%OIzU+ 68.reperformance of internal control 重新执行
-qs9a}iL :#+VH_%N 69.audit evidence
审计证据
^Zg"`&E chxO*G 70.substantive procedures 实质性程序
0{ \AP< "6.kZ$`% 71.assertions 认定
t,&1~_9 dC)@v]#h 72.esistence 存在
Ix}:!L EKgTRRW 73.occurrence 发生
f 1]1ZOb c$>Tfa'H 74.completeness 完整性
@c5TSHSL. 'H97D-86/ 75.rights and obligations 权利和义务
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r[HFWs )Wgh5C` 76.valuation and allocation 计价和分摊
:dB6/@fW h\jwXMi,tj 77.cutoff 截止
_%Jqyc"- }O8$?7j( 78.accuracy 准确性
Td?a=yu:J 3PPN_Z 79.classification 分类
_},u[+ !}<Y^=" 80.inspection 检查
10t9Qv/ SxH b76 ; 81.supervision of counting 监盘
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GVlXA' 82.observation 观察
I)T]}et Eufw1vDa 83.confirmation 函证
Xji<oih 6/ F]ncwG 84.computation 计算
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Q`dJL 85.analytical procedures 分析程序
j#zUO&Q@ |h4aJv 86.vouch 核对
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9*U3uyPi ?o?~Df& 88.audit sampling 审计抽样
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WI\Eh 89.error 误差
xXQDHc-Ba ?u/RQ 1 90.expected error 预期误差
|]*]k`o<) iW9G0Ay 91.population 总体
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XB .Xqe]cax% 93.non- sampling risk 非抽样风险
4At{(fwW ?%(: 94.sampling unit 抽样单位
fIWOo >)D K`Vi5hR~c 95.statistical sampling 统计抽样
rzsAnLxo B=8],_ 96.tolerable error 可容忍误差
tUaDwIu# T 5$db-^ 97.the risk of under reliance 信赖不足风险
t Y'fFz^Ho L/t'|<m 98.the risk of over reliance 信赖过度风险
E>NRC\^@ Ahv %Q%m%2 99.the risk of incorrect rejection 误拒风险
* `1W}) eEl}.W} 100. the risk of incorrect acceptance 误受风险
K*NCIIDh ! ,WO]Ov 101.working trial balance 试算平衡表
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Vw_ 102.index and cross-referencing 索引和交叉索引
Y- esD'MD SoC3)iqv/ 103.cash receipt 现金收入
FX}kH ] _!2bZ:emG 104.cash disbursement 现金支出
.ww~'5b0 }M*yE]LL;Z 105.bank statement 银行对账单
r~N:|ip= G6@XRib3 106.bank reconciliation 银行存款余额调节表
%s&l^&ux u]RI,3Z 107.balance sheet date
资产负债表日
X2\1OWR0 ,sF49CD 108.net realizable value 可变现净值
OpWTw&B"+ QmxI;l 109.storeroom 仓库
$z[FL=h)?+ QPr29 110.sale invoice 销售发票
_ x8gEK8 t`%Xxxu 111.price list 价目表
N=%4V ^6g^ Q*" 112.positive confirmation request 积极式询证函
9+S$,|9 ;D'6sd" 113.negative confirmation request 消极式询证函
0KT^V R *,az`U 114.purchase requisition 请购单
' ?tx?t Es]:-TR 115.receiving report 验收报告
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5qS L"[2[p 116.gross margin 毛利
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7F$G.LhMw ;8Qx~:c 118.material requisition 领料单
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@'IRh9 119.inventory-taking 存货盘点
R^*%yjy9 :[\M|iAo 120.bond certificate 债券
b';oFUU>Q "($"T v2 121.stock certificate 股票
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jg Nl$b;~u 122.audit report 审计报告
L*(Sh2=_ >a%C'H.A9 123.entity 被审计单位
2UbTKN H"5=z7w 124.addressee of the audit report 审计报告的收件人
]Y;5U i0q<,VSl$_ 125.unqualified opinion 无保留意见
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i5U , ;$SRQ. 127.disclaimer of opinion 无法表示意见
}z,f8Yz %^KNY ;E 128.adverse opinion 否定意见
Ah:d2*SR4 OrPi ("/ 查看《
注会考试《审计》中的128个英文单词(一) 》
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