第一篇：中英對(duì)照審計(jì)準(zhǔn)則號(hào).精講

中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則 前提的認(rèn)同。

Article 3 Preconditions for an audit – The use by management of an acceptable financial reporting framework in the preparation of the financial statements and the agreement of management to the premise on which an audit is conducted.preparation of financial statements that are free from material misstatement, whether due to fraud or error;and

(iii)To provide the CPA with: access to all information of which management is aware that is relevant to the preparation of the financial statements such as records, documentation and other matters;additional information that the CPA may request from management for the purpose of the audit;and unrestricted access to persons within the entity from whom the CPA determines it necessary to obtain audit evidence.(a)If the CPA has determined that the financial reporting framework to be applied in the preparation of the financial statements is unacceptable, except as provided in Article 19;or

(b)If the agreement referred to in Article 6, paragraph(b)has not been obtained.(b)The responsibilities of the CPA;(c)The responsibilities of management;

(d)Identification of the applicable financial reporting framework for the preparation of the financial statements;and(e)Reference to the expected form and content of any reports to be issued by the CPA and a statement that there may be circumstances in which a report may differ from its expected form and content.written agreement shall use the description in Article 6, paragraph(b).Article 16 If the terms of the audit engagement are changed, the CPA and management shall agree on and record the new terms of the engagement in an engagement letter or other suitable form of written agreement.

（二）對(duì)財(cái)務(wù)報(bào)表中關(guān)于適用的財(cái)務(wù)報(bào)告編制基礎(chǔ)的描述是否可以作出相應(yīng)修改。

如果無(wú)法采取上述任何措施，按照《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則 映了……‖等措辭，除非法律法規(guī)另有規(guī)定。

Article 19 If the CPA has determined that the financial reporting framework prescribed by law or regulation would be unacceptable but for the fact that it is prescribed by law or regulation, the CPA shall accept the audit engagement only if the following conditions are present:

(a)Management agrees to provide additional disclosures in the financial statements required to avoid the financial statements being misleading;and(b)It is recognized in the terms of the audit engagement that:(i)the CPA’s report on the financial statements will incorporate an Emphasis of Matter paragraph, drawing users’ attention to the additional disclosures, in accordance with CSA 1503;and(ii)unless the CPA is required by law or regulation to express the CPA’s opinion on the financial statements by using the phrases ―present fairly, in all material respects,‖ or ―give a true and fair view‖ in accordance with the applicable financial reporting framework, the CPA’s opinion on the financial statements will not include such phrases.

第二篇：審計(jì)專業(yè)詞匯中英對(duì)照

audit evidence

審計(jì)證據(jù)

audit program

審計(jì)方案 audit procedures

審計(jì)程序

competence

適當(dāng)性 sufficiency

充分性

combined effect

聯(lián)合效應(yīng) persuasiveness

說(shuō)服力

relevance

相關(guān)性 effectiveness

有效性

objectivity

客觀性 timeliness

及時(shí)性

physical evidence

實(shí)物證據(jù) confirmation evidence

函證證據(jù)

documentation evidence 書面證據(jù)

analytical procedures

分析程序獲得的數(shù)據(jù)

inquires of the client 詢問客戶獲得的證據(jù) reperformance evidence 重新執(zhí)行獲得的證據(jù)

observation evidence 觀察獲得的證據(jù) auditing standards

審計(jì)準(zhǔn)則

accounts receivable

應(yīng)收賬款

liabilities

負(fù)債

mortgages payable

應(yīng)付抵押賬款

owners’ equity

所有者權(quán)益

lender

借款人

bondholder

債券持有人

contingent liabilities

或有負(fù)債

scan

瀏覽

recomputed

重新計(jì)算

trace

追查

count

盤點(diǎn)

inquire

詢問

audit documentation

審計(jì)檔案

audit working papers

審計(jì)工作底稿

permanent files

永久文件

adjusting and reclassification entries

supporting schedules

支持性檔案

bank reconciliation

銀行存款余額調(diào)節(jié)表

reconciliation of amounts 金額調(diào)節(jié)表

inherent risk

固有風(fēng)險(xiǎn)

analytical procedures

分析程序

control risk

控制風(fēng)險(xiǎn)

directors

董事會(huì)

corporate charter and bylaws 公司章程與規(guī)章 material misstatements

重大錯(cuò)報(bào)

short-term debate-paying ability 短期償債能力liquidity activity ratio

流動(dòng)性比率

long-term obligation

長(zhǎng)期義務(wù)

profitability ratio

盈利能力比率

planning phase

計(jì)劃階段

detailed test

細(xì)節(jié)測(cè)試

completion

完成階段

cash ratio

現(xiàn)金比率

accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率

sample size

樣本規(guī)模

notes receivable

應(yīng)收票據(jù)

advances from customers

客戶預(yù)付款 bonds payable

應(yīng)付債券 creditor

債權(quán)人 mortgagor

抵押人

shares outstanding

發(fā)行在外股份 examine

檢查

read

閱讀

foot

加總

compare

比較

observe

觀察

vouch

核對(duì)

audit files

審計(jì)文件 interest receivable

應(yīng)收利息 working trial balance 試算平衡草稿 調(diào)整分錄及重分類分錄

cash count sheet

現(xiàn)金盤點(diǎn)表

trial balance/list

試算平衡表（列表）acceptable audit risk

可接受審計(jì)風(fēng)險(xiǎn) business risk

經(jīng)營(yíng)風(fēng)險(xiǎn) materiality

重要性水平fraud risks

舞弊風(fēng)險(xiǎn) the audit committee

審計(jì)委員會(huì) meeting minutes

會(huì)議記錄

enterprise risk management 企業(yè)風(fēng)險(xiǎn)管理

current ratio

流動(dòng)比率

inventory turnover

存貨周轉(zhuǎn)率

debt to equity

債務(wù)權(quán)益比

profit margin

利潤(rùn)率

going concern

持續(xù)經(jīng)營(yíng)能

testing phase

測(cè)試階段

gross margin

毛利率

quick ratio

速動(dòng)比率

debt to equity

債務(wù)權(quán)益比

times interest earned

利息賺取倍數(shù)

planning extent of planning 計(jì)劃測(cè)試的范圍 evaluating results

評(píng)價(jià)結(jié)果

bases

基數(shù)

qualitative factors

定性的因素

planned detection risk

計(jì)劃的檢查風(fēng)險(xiǎn) engagement risk

業(yè)務(wù)風(fēng)險(xiǎn)

related parties

關(guān)聯(lián)方

the overall audit

審計(jì)整體

tolerable misstatement

可容忍錯(cuò)報(bào)

detection risk

檢查風(fēng)險(xiǎn)

management’s responsibility

管理層的責(zé)任 inherent limitations

固有局限

existence

存在性 completeness

完整性

accuracy

準(zhǔn)確性 classification

分類

timing

及時(shí)性 posting

過(guò)賬

summarization

匯總 risk assessment

風(fēng)險(xiǎn)評(píng)估

control activities

控制活動(dòng) information and communication 信息與溝通

monitoring

監(jiān)控 initiate

發(fā)起

process

處理 assess control risk

評(píng)估控制風(fēng)險(xiǎn)

test control

控制測(cè)試

substantive tests

實(shí)質(zhì)性測(cè)試

potential material misstatements

潛在的重大錯(cuò)報(bào) narrative

文字表述

flowchart

流程圖 internal control questionnaire 內(nèi)部控制調(diào)查表

compensating controls

替代性測(cè)試 management letters

管理層建議書

reperform

重新執(zhí)行 walking-through

穿行測(cè)試

sampling

抽樣 general control

一般控制

application control

應(yīng)用控制 input controls

輸入控制

processing controls 處理控制 pilot testing

引導(dǎo)測(cè)試

parallel testing

并行測(cè)試 batch input controls

批輸入控制

financial total

數(shù)值總額控制 hash total

無(wú)用數(shù)據(jù)總和控制

record count

記錄數(shù)目控制 validation test

有效性檢驗(yàn)

sequence test

順序校驗(yàn)

arithmetic accuracy test 算數(shù)準(zhǔn)確性校驗(yàn)

data reasonableness test

數(shù)據(jù)合理性校驗(yàn) completeness test

完整性校驗(yàn)

第三篇：審計(jì)的專業(yè)術(shù)語(yǔ)中英對(duì)照匯總

審計(jì)的專業(yè)術(shù)語(yǔ)中英對(duì)照匯總 2008-10-14 四大”會(huì)計(jì)師事務(wù)所：

普華永道 Princewater-houseCoopers

安永 Ernst & Young

畢馬威 KPMG

德勤 Deloitte Touche Tohmatsu

安達(dá)信 Arthur Anderson

安然 Enron

世通 worldcom

國(guó)際機(jī)構(gòu)的名稱：：

國(guó)際會(huì)計(jì)師聯(lián)合會(huì) IFAC

國(guó)際會(huì)計(jì)師聯(lián)合會(huì)下設(shè)的國(guó)際審計(jì)和鑒證準(zhǔn)則理事會(huì) IAASB 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA

中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) CICPA

審計(jì) audit

內(nèi)部審計(jì) internal audit

政府審計(jì) public sector audit

賬項(xiàng)基礎(chǔ)審計(jì) accounting number-based audit 風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法 risk-oriented audit approach

其他鑒證業(yè)務(wù) audit related services

審閱業(yè)務(wù) review

有限責(zé)任公司制 limited liability companies, LLCs 有限責(zé)任合伙制 limited liability partnerships, LLPs

注冊(cè)會(huì)計(jì)師職業(yè)道德規(guī)范 code of ethics for professional accountants

Rules of professional conduct

獨(dú)立 independence

客觀 objectivity

公正 integrity

專業(yè)勝任能力 professional competence

應(yīng)有關(guān)注 due care

保密 confidentiality confidence

職業(yè)行為 professional conduct

技術(shù)準(zhǔn)則 technical standards

保持實(shí)質(zhì)上的獨(dú)立和形式上的獨(dú)立

The member is, and is seen to be independent

費(fèi)用 fee

傭金 commission

經(jīng)濟(jì)利益 interest

經(jīng)濟(jì)利益的沖突 conflicts of interest

舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差錯(cuò) error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.更換會(huì)計(jì)師事務(wù)所 Changes in professional appointments

國(guó)際趨同 global convergence /international convergence

鑒證業(yè)務(wù) assurance services

全面質(zhì)量管理 quality control of audit

Enforce the ethical guidance

注冊(cè)會(huì)計(jì)師的法律責(zé)任Professional responsibility

“深口袋”理論 deep-pocket theory

創(chuàng)新會(huì)計(jì)處理 creative accounting

訴訟爆炸 litigation explosion

違約 breach the contract

過(guò)失 negligence

Misconduct

欺詐 cheat / illegal acts

審計(jì)目標(biāo) audit objectives

懷疑態(tài)度 suspend

財(cái)務(wù)報(bào)表認(rèn)定： financial statement assertions

存在 existence

權(quán)利與義務(wù) rights and obligations

發(fā)生 occurrence

完整性 completeness

準(zhǔn)確性和計(jì)價(jià) measurement and valuation

分類和可理解性 classification and understandability

presentation and disclosure

財(cái)務(wù)報(bào)表循環(huán) cycles

Sales and receivables cycle

Purchases and payables cycle

Wages and salaries cycle

Petty cash cycle

Inventory recording cycle

截止 cut-off

審計(jì)任務(wù)約定書 the letter of engagement

管理層聲明書 report of the directors’ responsibilities for the financial statement

審計(jì)證據(jù) audit evidence

審計(jì)工作底稿 audit working paper

審計(jì)記錄 audit records

計(jì)劃工作 planning

重要性 material: information is material if its omission or misstatementcould influence the

economic decisions of users taken on the basis of the financial statements.審計(jì)風(fēng)險(xiǎn) audit risk

檢查風(fēng)險(xiǎn) detection risk

重大錯(cuò)報(bào)風(fēng)險(xiǎn) risk of material misstatement in audit report

風(fēng)險(xiǎn)評(píng)估 risk evaluation

分析復(fù)核程序 analytical review procedures

內(nèi)部控制 internal control

局限性 limitation

控制環(huán)境 control environment

信息系統(tǒng)與溝通 information system and communication

符合性測(cè)試 compliance test

控制測(cè)試 control test

報(bào)表層次重大錯(cuò)報(bào) material misstatement on level of financial statement

認(rèn)定層次重大錯(cuò)報(bào) material misstatement on level of assertion

實(shí)質(zhì)性程序 substantial procedures

舞弊 fraud

審計(jì)抽樣 sampling

抽樣風(fēng)險(xiǎn) sampling risk

非抽樣風(fēng)險(xiǎn) non-sampling risk

統(tǒng)計(jì)抽樣 statistical sampling

非統(tǒng)計(jì)抽樣 non-statistical sampling

銷售與收款循環(huán)審計(jì) Sales and receivables cycle

采購(gòu)與付款循環(huán)審計(jì) Purchases and payables cycle

存貨與倉(cāng)儲(chǔ)循環(huán)審計(jì) Inventory recording cycle

監(jiān)盤 physical inspection

籌資與投資循環(huán)審計(jì) Investment and finance cycle

貨幣資金審計(jì) Audit of monetary assets

完成審計(jì)工作 finish the audit work

期初余額 opening balance

期后事項(xiàng)events after the balance sheet date

或有事項(xiàng)contingent evens

試算平衡表trail balance

審計(jì)報(bào)告

Audit report

審計(jì)報(bào)告的要素

標(biāo)題 title

收件人 receiver

引言段 introduction

管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任段 management’s responsibility for the financial statements 注冊(cè)會(huì)計(jì)師的責(zé)任段 auditor’s responsibility

審計(jì)意見段 opinion

注冊(cè)會(huì)計(jì)師的監(jiān)管和蓋章auditor’s signature

會(huì)計(jì)師事務(wù)所的名稱、地址和蓋章auditor’s address

報(bào)告日期 date of the Auditor’s report

無(wú)保留意見 unqualified audit report

非無(wú)保留意見 modified audit report

保留意見 qualified opinion

無(wú)法表示意見 disclaimer

否定意見 adverse

第四篇：注冊(cè)會(huì)計(jì)師審計(jì)專業(yè)術(shù)語(yǔ)中英對(duì)照

注冊(cè)會(huì)計(jì)師審計(jì)專業(yè)術(shù)語(yǔ)中英對(duì)照

CPA《審計(jì)》考試英文答題常用詞匯：

1.audit審計(jì)

2.attestation鑒證

3.credibility可信賴程度

4.audit of financial statements 財(cái)務(wù)報(bào)表審計(jì)

5.agreed-upon procedures 執(zhí)行商定程序

6.high levels of assurance 高水平保證

7.compilation 編制

8.reliability 可靠性

9.relevance 相關(guān)性

10.professional skepticism 職業(yè)謹(jǐn)慎

11.objectivity 客觀性

12.professional competence 專業(yè)勝任能力

13.Senior/CPA-in-charge 項(xiàng)目經(jīng)理

14.audit engagement letter 業(yè)務(wù)約定書

15.recurring audit 連續(xù)審計(jì)

16.the client 委托人

17.change CPA 更換注冊(cè)會(huì)計(jì)師

18.the existing CPA 現(xiàn)任注冊(cè)會(huì)計(jì)師

19.the successor CPA 后任注冊(cè)會(huì)計(jì)師

20.the preceding CPA前任注冊(cè)會(huì)計(jì)師

21.issue the audit report 出具審計(jì)報(bào)告

22.expert 專家

23.the board of directors 董事會(huì)

24.knowledge of the entity‘ s business 了解被審計(jì)單位情況

25.assess material misstatement risks評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)

26.detemine the nature，timing and extent of the audit procedures 確定審計(jì)程序的性質(zhì)、時(shí)間和范圍

27.a general knowledge of —— 初步了解的情況

28.a more knowledge of—— 進(jìn)一步了解的情況

29.the prior year‘s working papers 以前工作底稿

30.minutes of meeting 會(huì)議紀(jì)要

31.business risks 經(jīng)營(yíng)風(fēng)險(xiǎn)

32.appropriateness 適當(dāng)性

33.accounting estimate 會(huì)計(jì)估計(jì)

34.management representations 管理層聲明

35.going concern assumption 持續(xù)經(jīng)營(yíng)假設(shè)

36.audit plan 審計(jì)計(jì)劃

37.significant audit areas 重點(diǎn)審計(jì)領(lǐng)域

38.error 錯(cuò)誤

39.fraud舞弊

40.modified or additional procedures 修改或追加審計(jì)程序

41.misappropriation of assets 侵占資產(chǎn)

42.transactions without substance 虛假交易

43.unusual pressures 異常壓力

44.the suspected noncompliance 涉嫌存在違法行為

45.materiality 重要性

46.exceed the materiality level 超過(guò)重要性水平

47.approach the materiality level 接近重要性水平

48.an acceptably low level 可接受水平

49.the overall financial statement level and in related account balances and transaction levels 財(cái)務(wù)報(bào)表層和相關(guān)賬戶、交易層

50.misstatements or omissions 錯(cuò)報(bào)或漏報(bào)

51.aggregate 總計(jì)

52.subsequent events/events after the balance sheet date 期后事項(xiàng)

53.adjust the financial statements 調(diào)整財(cái)務(wù)報(bào)表

54.perform additional audit procedures 實(shí)施追加的審計(jì)程序

55.audit risk 審計(jì)風(fēng)險(xiǎn)

56.detection risk 檢查風(fēng)險(xiǎn)

57.inappropriate audit opinion 不適當(dāng)?shù)膶徲?jì)意見

58.material misstatement 重大的錯(cuò)報(bào)

59.tolerable misstatement 可容忍錯(cuò)報(bào)

60.the acceptable level of detection risk 可接受的檢查風(fēng)險(xiǎn)

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.control test/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.existence 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)?/p>

77.cut-off 截止

78.accuracy 準(zhǔn)確性

79.classification 分類

80.inspection 檢查

81.supervision of counting /physical inspection 監(jiān)盤

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

92.sampling risk 抽樣風(fēng)險(xiǎn)

93.non-sampling risk 非抽樣風(fēng)險(xiǎn)

94.sampling unit 抽樣單位

95.statistical sampling 統(tǒng)計(jì)抽樣

96.tolerable error 可容忍誤差

97.the risk of under reliance 信賴不足風(fēng)險(xiǎn)

98.the risk of over reliance 信賴過(guò)度風(fēng)險(xiǎn)

99.the risk of incorrect rejection 誤拒風(fēng)險(xiǎn)

100.the risk of incorrect acceptance 誤受風(fēng)險(xiǎn)

101.working trial balance 試算平衡表

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

103.cash receipt 現(xiàn)金收入

104.cash disbursement 現(xiàn)金支出

105.bank statement 銀行對(duì)賬單

106.bank reconciliation 銀行存款余額調(diào)節(jié)表

107.balance sheet date 資產(chǎn)負(fù)債表日

108.net realizable value 可變現(xiàn)凈值

109.storeroom 倉(cāng)庫(kù)

110.sale invoice 銷售發(fā)票

111.price list 價(jià)目表

112.positive confirmation request 積極式詢證函

113.negative confirmation request 消極式詢證函

114.purchase requisition 請(qǐng)購(gòu)單

115.receiving report 驗(yàn)收?qǐng)?bào)告

116.gross margin 毛利

117.manufacturing overhead 制造費(fèi)用

118.material requisition 領(lǐng)料單

119.inventory-taking 存貨盤點(diǎn)

120.bond certificate 債券

121.stock certificate 股票

122.audit report 審計(jì)報(bào)告

123.entity 被審計(jì)單位

124.addressee of the audit report 審計(jì)報(bào)告的收件人

125.unqualified opinion 無(wú)保留意見

126.qualified opinion 保留意見

127.disclaimer of opinion 無(wú)法表示意見

128.adverse opinion 否定意見

其他相關(guān)詞匯：

注冊(cè)會(huì)計(jì)師審計(jì) CPA audit

內(nèi)部審計(jì) internal audit

政府審計(jì) public sector audit

賬項(xiàng)基礎(chǔ)審計(jì) accounting number-based audit

風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法 risk-oriented audit approach

普華永道 Princewater – houseCoopers

安永 Ernst & Young

畢馬威 KPMG

德勤 Deloitte Touche Tohmatsu

安達(dá)信 Arthur Anderson

安然 Enron

世通 worldcom

有限責(zé)任公司制 limited liability companies, LLCs

有限責(zé)任合伙制 limited liability partnerships, LLPs

國(guó)際會(huì)計(jì)師聯(lián)合會(huì) IFAC

國(guó)際審計(jì)和鑒證準(zhǔn)則理事會(huì) IAASB

美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) AICPA

中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì) CICPA

鑒證業(yè)務(wù) assurance services

審閱業(yè)務(wù) review

其他鑒證業(yè)務(wù) audit related services

注冊(cè)會(huì)計(jì)師的法律責(zé)任Professional responsibility

“深口袋”理論 deep-pocket theory

創(chuàng)新會(huì)計(jì)處理 creative accounting

訴訟爆炸 litigation explosion

違約 breach the contract

過(guò)失 negligence/Misconduct

欺詐 cheat / illegal acts

舞弊 fraud: refers to intentional acts which may involve the falsification of documents and records, the misappropriation of assets, or misapplication of accounting policies.差錯(cuò) error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.國(guó)際趨同 global convergence /international convergence

技術(shù)準(zhǔn)則 technical standards

注冊(cè)會(huì)計(jì)師職業(yè)道德規(guī)范 code of ethics for professional accountants/Rules of professional conduct

全面質(zhì)量管理 quality control of audit

獨(dú)立 independence

公正 integrity

應(yīng)有關(guān)注 due care

職業(yè)懷疑態(tài)度an attitude of professional skepticism

保密 confidentiality confidence

職業(yè)行為 professional conduct

保持實(shí)質(zhì)上的獨(dú)立和形式上的獨(dú)立The member is, and is seen to be independent 費(fèi)用 fee

傭金 commission

經(jīng)濟(jì)利益 interest

經(jīng)濟(jì)利益的沖突 conflicts of interest

更換會(huì)計(jì)師事務(wù)所 Changes in professional appointments

審計(jì)目標(biāo) audit objectives

財(cái)務(wù)報(bào)表認(rèn)定：financial statement assertions

準(zhǔn)確性和計(jì)價(jià) measurement and valuation

分類和可理解性 classification and understandability

列報(bào)和披露 presentation and disclosure

審計(jì)任務(wù)約定書 the letter of engagement

管理層聲明書 report of the directors’ responsibilities for the financial statement

審計(jì)工作底稿 audit working paper

審計(jì)記錄 audit records

計(jì)劃工作 planning

重要性materiality：information is material if its omission or misstatementcould influence the economic decisions of users taken on the basis of the financial statements.重大錯(cuò)報(bào)風(fēng)險(xiǎn) risk of material misstatement in audit report

報(bào)表層次重大錯(cuò)報(bào) material misstatement on level of financial statement

認(rèn)定層次重大錯(cuò)報(bào) material misstatement on level of assertion

風(fēng)險(xiǎn)評(píng)估 risk evaluation

分析復(fù)核程序 analytical review procedures

內(nèi)部控制 internal control

局限性 limitation

控制環(huán)境 control environment

信息系統(tǒng)與溝通 information system and communication

符合性測(cè)試 compliance test

非統(tǒng)計(jì)抽樣 non-statistical sampling

銷售與收款循環(huán)審計(jì) Sales and receivables cycle

采購(gòu)與付款循環(huán)審計(jì) Purchases and payables cycle

存貨與倉(cāng)儲(chǔ)循環(huán)審計(jì) Inventory recording cycle

籌資與投資循環(huán)審計(jì) Investment and finance cycle

貨幣資金審計(jì) Audit of monetary assets

完成審計(jì)工作 finish the audit work

期初余額 opening balance

或有事項(xiàng)contingent evens

標(biāo)題 title

收件人 receiver

引言段 introduction

管理層對(duì)財(cái)務(wù)報(bào)表的責(zé)任段 management’s responsibility for the financial statements 注冊(cè)會(huì)計(jì)師的責(zé)任段 auditor’s responsibility

審計(jì)意見段 opinion

注冊(cè)會(huì)計(jì)師的簽名和蓋章auditor’s signature

會(huì)計(jì)師事務(wù)所的名稱、地址和蓋章auditor’s address

報(bào)告日期 date of the Auditor’s report

無(wú)保留意見審計(jì)報(bào)告 unqualified audit report

非無(wú)保留意見審計(jì)報(bào)告 modified audit report

第五篇：里根-挑戰(zhàn)者號(hào)航天飛機(jī)悲劇的演講[中英對(duì)照]

Ronald Reagan: The Space Shuttle “Challenger” Tragedy Address 羅納德·里根：關(guān)于“挑戰(zhàn)者號(hào)”航天飛機(jī)悲劇的演講

Ladies and Gentlemen, I?d planned to speak to you tonight to report on the state of the Union, but the events of earlier today have led me to change those plans.Today is a day for mourning and remembering.Nancy and I are pained to the core by the tragedy of the shuttle Challenger.We know we share this pain with all of the people of our country.This is truly a national loss.女士們先生們：本來(lái)，我打算今天晚上向你們宣讀國(guó)情咨文，但今天早些時(shí)候發(fā)生的事件讓我改變了計(jì)劃。今天是哀悼和懷念的日子。南希和我為“挑戰(zhàn)者號(hào)”航天飛機(jī)的悲劇感到至為痛心。我們知道全體國(guó)人人同此心。這真正是全國(guó)人的損失。

Nineteen years ago, almost to the day, we lost three astronauts in a terrible accident on the ground.But, we?ve never lost an astronaut in flight.We?ve never had a tragedy like this.And perhaps we?ve forgotten the courage it took for the crew of the shuttle.But they, the Challenger Seven, were aware of the dangers, but overcame them and did their jobs brilliantly.We mourn seven heroes: Michael Smith, Dick Scobee, Judith Resnik, Ronald McNair, Ellison Onizuka, Gregory Jarvis, and Christa McAuliffe.We mourn their loss as a nation together.十九年前，幾乎就在今天，在一次可怕的地面事故中，我們喪失了三名宇航員。然而我們從未在飛行中喪失過(guò)宇航員，從未經(jīng)歷過(guò)這樣的災(zāi)難。也許我們已經(jīng)忘記，航天飛機(jī)機(jī)組人員需要多么大的勇氣；但是挑戰(zhàn)者七壯士深知其中的危險(xiǎn)，他們堅(jiān)忍不拔，出色地履行了自己的職責(zé)。我們悼念七位英雄：邁克爾·史密斯、迪克·斯科比、朱迪恩·倫斯尼克、羅納德·賣克奈爾、埃利森·奧尼祖卡、格雷戈里·賈維斯、克麗斯塔·麥考利夫。我們舉國(guó)哀悼失去的英雄。

For the families of the seven, we cannot bear, as you do, the full impact of this tragedy.But we feel the loss, and we?re thinking about you so very much.Your loved ones were daring and brave, and they had that special grace, that special spirit that says, “Give me a challenge, and I?ll meet it with joy.” They had a hunger to explore the universe and discover its truths.They wished to serve, and they did.They served all of us.對(duì)于這七個(gè)人的家人，我們不能百分之百地像你們那樣的感受這場(chǎng)災(zāi)難的打擊。但是我們感受到了損失，我們認(rèn)為你們一定也是這樣。你們的親人勇敢無(wú)畏，他們的特殊姿態(tài)和特殊精神告訴我們：“把挑戰(zhàn)給我，我要滿懷喜悅的去迎接。“他們渴望探索宇宙，渴望揭開宇宙的奧秘。他們希望盡職，他們做到了。他們?yōu)槲覀兯械娜吮M了職。

We?ve grown used to wonders in this century.It?s hard to dazzle us.But for twenty-five years the United States space program has been doing just that.We?ve grown used to the idea of space, and, perhaps we forget that we?ve only just begun.We?re still pioneers.They, the members of the Challenger crew, were pioneers.這個(gè)世紀(jì)，我們對(duì)奇跡已習(xí)以為常。很難有什么會(huì)使我們贊嘆不已。但是美國(guó)航天計(jì)劃二十五年來(lái)做的正是如此。我們對(duì)太空計(jì)劃已經(jīng)習(xí)以為常，也許已經(jīng)忘了我們不過(guò)剛剛起步。我們?nèi)匀皇情_拓者。他們——挑戰(zhàn)者號(hào)全體機(jī)組人員是開拓者。

And I want to say something to the schoolchildren of America who were watching the live coverage of the shuttle?s take-off.I know it?s hard to understand, but sometimes painful things like this happen.It?s all part of the process of exploration and discovery.It?s all part of taking a chance and expanding man?s horizons.The future doesn?t belong to the fainthearted;it belongs to the brave.The Challenger crew was pulling us into the future, and we?ll continue to follow them.我要對(duì)觀看航天飛機(jī)發(fā)射直播的美國(guó)學(xué)童說(shuō)幾句話。我知道后者難以理解，但有時(shí)像這樣令人痛苦的 1 事確實(shí)會(huì)發(fā)生。這些都是探索和發(fā)現(xiàn)過(guò)程的一部分。這些都是承擔(dān)風(fēng)險(xiǎn)、拓展人類世界范圍的一部分。未來(lái)不屬于弱者，未來(lái)屬于強(qiáng)者。挑戰(zhàn)者號(hào)全體人員把我們推向未來(lái)，我們將繼續(xù)追隨他們。

I?ve always had great faith in and respect for our space program.And what happened today does nothing to diminish it.We don?t hide our space program.We don?t keep secrets and cover things up.We do it all up front and in public.That?s the way freedom is, and we wouldn?t change it for a minute.我一直對(duì)我們的航天計(jì)劃充滿信心，并懷抱敬意。今天發(fā)生的悲劇決不會(huì)削弱它。我們沒有隱藏自己的航天計(jì)劃。我們沒有保密和隱瞞。我們堂堂正正地公開實(shí)施它。這正是自由的方式，我們一分鐘也不會(huì)改變它。

We?ll continue our quest in space.There will be more shuttle flights and more shuttle crews and, yes, more volunteers, more civilians, more teachers in space.Nothing ends here;our hopes and our journeys continue.我們將繼續(xù)探索太空。我們將有更多次航天飛行，有更多宇航員，更多志愿者，更多平民，更多教師進(jìn)入太空。一切都不會(huì)到此為止。我們的希望和我們的旅程不會(huì)停步。

I want to add that I wish I could talk to every man and woman who works for NASA, or who worked on this mission and tell them: “Your dedication and professionalism have moved and impressed us for decades.And we know of your anguish.We share it.”

我還想說(shuō)，但愿我能和為國(guó)家航空航天局，或者為完成此次使命而工作的每一個(gè)人談話，告訴他們：“幾十年來(lái)，你們的奉獻(xiàn)和敬業(yè)精神令我們感動(dòng)，讓我們銘記在心。我們了解你們的痛苦。我們感同身受?！?/p>

There?s a coincidence today.On this day 390 years ago, the great explorer Sir Francis Drake died aboard ship off the coast of Panama.In his lifetime the great frontiers were the oceans, and a historian later said, “He lived by the sea, died on it, and was buried in it.” Well, today, we can say of the Challenger crew: Their dedication was, like Drake?s, complete.今天是一個(gè)巧合。三百九十年前的今天，偉大的探險(xiǎn)家佛朗西斯·德雷克勛爵在巴拿馬附近海面的一條船上死去。在他生活的時(shí)代，最大的疆界就是海洋。后來(lái)一位歷史學(xué)家說(shuō)：“他生在海邊，死在海上，葬在海里?！敖裉煳覀兛梢赃@樣對(duì)挑戰(zhàn)者號(hào)乘員說(shuō)：像德雷克一樣，他們的奉獻(xiàn)是毫無(wú)保留的。

The crew of the space shuttle Challenger honored us by the manner in which they lived their lives.We will never forget them, nor the last time we saw them, this morning, as they prepared for their journey and waved goodbye and “slipped the surly bonds of earth” to “touch the face of God.”

挑戰(zhàn)者號(hào)航天飛機(jī)乘員的生命歷程給我們帶來(lái)榮耀，我們永遠(yuǎn)不會(huì)忘記他們，也不會(huì)忘記今天早上最后一次見到他們，那時(shí)他們正準(zhǔn)備上路，揮手告別，“掙脫大地粗暴的束縛，去觸摸上帝的臉”。Thank you.謝謝各位。