66.communication 沟通

67.flow chart 流程图

68.reperformance of internal control 重新执行

69.audit evidence 审计证据

70.substantive procedures 实质性程序

71.assertions 认定

72.esistence 存在

73.occurrence 发生

74.completeness 完整性

75.rights and obligations 权利和义务

76.valuation and allocation 计价和分摊

77.cutoff 截止

78.accuracy 准确性

79.classification 分类

80.inspection 检查

81.supervision of counting 监盘

82.observation 观察

83.confirmation 函证

84.computation 计算

85.analytical procedures 分析程序

86.vouch 核对

87.trace 追查

88.audit sampling 审计抽样

89.error 误差

90.expected error 预期误差

91.population 总体

92.sampling risk 抽样风险

93.non- sampling risk 非抽样风险

94.sampling unit 抽样单位

95.statistical sampling 统计抽样

96.tolerable error 可容忍误差

97.the risk of under reliance 信赖不足风险

98.the risk of over reliance 信赖过度风险

99.the risk of incorrect rejection 误拒风险

100. the risk of incorrect acceptance 误受风险

101.working trial balance 试算平衡表

102.index and cross-referencing 索引和交叉索引

103.cash receipt 现金收入

104.cash disbursement　现金支出

105.bank statement 银行对账单

106.bank reconciliation 银行存款余额调节表

107.balance sheet date 资产负债表日

108.net realizable value 可变现净值

109.storeroom 仓库

110.sale invoice 销售发票

111.price list 价目表

112.positive confirmation request 积极式询证函

113.negative confirmation request　消极式询证函

114.purchase requisition 请购单

115.receiving report 验收报告

116.gross margin 毛利

117.manufacturing overhead 制造费用

118.material requisition 领料单

119.inventory-taking 存货盘点

120.bond certificate 债券

121.stock certificate 股票

122.audit report 审计报告

123.entity 被审计单位

124.addressee of the audit report 审计报告的收件人

125.unqualified opinion 无保留意见

126.qualified opinion 保留意见

127.disclaimer of opinion 无法表示意见

128.adverse opinion　否定意见

129 Auditors‘Report审计报告

130 internal audit内部审计

131 public sector audit政府审计

账项基础审计accounting number-based audit

风险导向审计方法risk-oriented audit approach