61.assessed level of material misstatement risk 重大错报风险的评估水平
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$ 6qK`X 63.accounting system
会计系统
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VXP@)\! 64.test of control 控制测试
c_Lcsn von<I 65.walk-through test 穿行测试
R|'ftFebB. HaA2y 66.communication 沟通
*o}7&Hw#9f }MIg RQ9 67.flow chart 流程图
BIY"{"hJ &[W53Lqa 68.reperformance of internal control 重新执行
Xx?~%o6 KbGz3O'u 69.audit evidence
审计证据
OVUJiBp F&u)wI' 70.substantive procedures 实质性程序
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`! xRbtiFk9H 71.assertions 认定
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wO&+Bb\= z2U^z*n{ 73.occurrence 发生
oYAHyCkVq tRVz4fk[G 74.completeness 完整性
`DS7J\c$ (Tv~$\= 75.rights and obligations 权利和义务
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Y+nk:9 76.valuation and allocation 计价和分摊
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Yc_ _V,bvHWlM 77.cutoff 截止
ApTE:Fm1 ksy]t| 78.accuracy 准确性
f-`C1|\w h|%a}])G) 79.classification 分类
SsCV}[ k"F \4M 80.inspection 检查
9 GtVcucN v(P5)R, 81.supervision of counting 监盘
821;; ]H fk2p} 82.observation 观察
j@.^3: O39f 83.confirmation 函证
Sf'uKSX1% oH;9s-Be 84.computation 计算
yYiu69v m[qW)N:w 85.analytical procedures 分析程序
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opgNt o6$ `Sal-|[Cv[ 87.trace 追查
~oz??SX Slv91c&md, 88.audit sampling 审计抽样
O,Ej m<nt ?izl#? 89.error 误差
>';UF;\5]Q tt A'RJ 90.expected error 预期误差
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8W<iy ^&KpvQNW_ 92.sampling risk 抽样风险
1ZY~qP+n+ yJW/yt.l 93.non- sampling risk 非抽样风险
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et=i@PB) U+,RP$r@ 96.tolerable error 可容忍误差
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0| h_5CWQSi 97.the risk of under reliance 信赖不足风险
YySo%\d _&N}.y)+t 98.the risk of over reliance 信赖过度风险
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1 %8JMq\ Y|S>{$W 100. the risk of incorrect acceptance 误受风险
N(%(B 6w~Cyu4Ov 101.working trial balance 试算平衡表
ajW2HH*9}A 7Q9| P?&:z 102.index and cross-referencing 索引和交叉索引
A<+1:@0 >D% 103.cash receipt 现金收入
<c$rfjM+JU 06z+xxCo 104.cash disbursement 现金支出
P=.~LZZ]89 NueuCiP 105.bank statement 银行对账单
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k=70H 106.bank reconciliation 银行存款余额调节表
o4jh n[Fx 7^C&2k5G 107.balance sheet date
资产负债表日
Dt\rrN:v {DZ xK( 108.net realizable value 可变现净值
_'l"Dk xlH3t&i7 109.storeroom 仓库
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b QD-`jV3 110.sale invoice 销售发票
R6TT1Ka3c V''fmWo7 111.price list 价目表
nl~Z,Y$ Oh%p1$H 112.positive confirmation request 积极式询证函
BjGfUQ TfHL'u9B 113.negative confirmation request 消极式询证函
_bt9{@) A0OA7m:~4 114.purchase requisition 请购单
bd H+M?k N`~f77G 115.receiving report 验收报告
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116.gross margin 毛利
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AWn lOM8%{.'_x 117.manufacturing overhead 制造费用
Cbpz Yv32 >!Xj%RW 118.material requisition 领料单
USaa#s4' 5H1N]v+ 119.inventory-taking 存货盘点
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CDoD9Hq, 120.bond certificate 债券
AD+OQLG]` U8-OQ:2. 121.stock certificate 股票
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122.audit report 审计报告
R x( yn ":q+"*fy 123.entity 被审计单位
)5n:UD{f[# EM`'=<)V 124.addressee of the audit report 审计报告的收件人
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b I`JG:^b ={f8s,m)P, 127.disclaimer of opinion 无法表示意见
"n)AlAV@ @4MQ021( 128.adverse opinion 否定意见
bYZU}Kl;( >; tE.CJH 查看《
注会考试《审计》中的128个英文单词(一) 》
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