注會(huì)師考試《審計(jì)》中的128個(gè)英文單詞(二)1

字號(hào):

61.assessed level of material misstatement risk 重大錯(cuò)報(bào)風(fēng)險(xiǎn)的評(píng)估水平
    62.simall business 小規(guī)模企業(yè)
    63.accounting system 會(huì)計(jì)系統(tǒng)
    64.test of control 控制測(cè)試
    65.walk-through test 穿行測(cè)試
    66.communication 溝通
    67.flow chart 流程圖
    68.reperformance of internal control 重新執(zhí)行
    69.audit evidence 審計(jì)證據(jù)
    70.substantive procedures 實(shí)質(zhì)性程序
    71.assertions 認(rèn)定
    72.esistence 存在
    73.occurrence 發(fā)生
    74.completeness 完整性
    75.rights and obligations 權(quán)利和義務(wù)
    76.valuation and allocation 計(jì)價(jià)和分?jǐn)?BR>    77.cutoff 截止
    78.accuracy 準(zhǔn)確性
    79.classification 分類(lèi)
    80.inspection 檢查
    81.supervision of counting 監(jiān)盤(pán)
    82.observation 觀察
    83.confirmation 函證
    84.computation 計(jì)算
    85.analytical procedures 分析程序
    86.vouch 核對(duì)
    87.trace 追查
    88.audit sampling 審計(jì)抽樣
    89.error 誤差
    90.expected error 預(yù)期誤差
    91.population 總體