【正文】 nal 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 mission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(lèi)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(shū) the letter of engagement管理層聲明書(shū) 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 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 munication符合性測(cè)試 pliance test非統(tǒng)計(jì)抽樣 nonstatistical sampling銷(xiāo)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(jiàn)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(chēng)、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(jiàn)審計(jì)報(bào)告 unqualified audit report非無(wú)保留意見(jiàn)審計(jì)報(bào)告 modified audit report第五篇：幕后行業(yè)舞臺(tái)專(zhuān)業(yè)術(shù)語(yǔ) 中英對(duì)照幕厚 專(zhuān)業(yè)術(shù)語(yǔ)stage design nightclub design clubconcert（演唱會(huì)）facade 建筑外立面interactive dance 互動(dòng)舞蹈 Creative 創(chuàng)意 LightScribe光雕stage set up time lapse 舞臺(tái)搭建時(shí)間流逝 stage magic 舞臺(tái)魔術(shù) stage lighting 舞臺(tái)燈光 stage lighting showstage collapse 舞臺(tái)坍塌 stage accident 舞臺(tái)事故stage automation 舞臺(tái)自動(dòng)化/階段自動(dòng)化 stage acting 舞臺(tái)表演 stage ae stage ape lighting 舞臺(tái)狂熱燈 stage ape stage animation 舞臺(tái)動(dòng)畫(huà) stage attack 舞臺(tái)打架stage accident pilation 舞臺(tái)事故匯編stage background 舞臺(tái)背景 stage builder 舞臺(tái)建設(shè)者 stage buildingstage bat 舞臺(tái)格斗比賽stage collapse at ultra music festival 超音樂(lè)節(jié)舞臺(tái)坍塌stage crew 舞臺(tái)工作人員stage collapse storm 暴風(fēng)導(dǎo)致的舞臺(tái)坍塌stagecraft 舞臺(tái)藝術(shù)stage drama 舞臺(tái)劇stage dolls 口技演員 紈绔子弟 漂亮姑娘 Stage door manor 舞臺(tái)莊園stage design 舞臺(tái)設(shè)計(jì)stage design ideasstaged events表演活動(dòng)stage effects 舞臺(tái)特效stage effects projector sound active stroboflash light display laser beam blue 舞臺(tái)效果投影機(jī)聲主動(dòng)頻閃燈光顯示激光束藍(lán)色dry ice stage effectsstage elevator 舞臺(tái)升降機(jī)stage edge tuner 舞臺(tái)邊的調(diào)諧器 stage entrance 舞臺(tái)入口stage entrance music 舞臺(tái)上場(chǎng)音樂(lè) stage entertainment 舞臺(tái)娛樂(lè)stage entrance sound effect 舞臺(tái)上場(chǎng)音樂(lè)特效stage explosion 舞臺(tái)爆炸 stage effects fire co2 stage effectscheap stage effects 廉價(jià)的stage green screen 舞臺(tái)綠屏 stage graphics 舞臺(tái)圖形stage hand 舞臺(tái)置景工stage illusion 舞臺(tái)幻覺(jué)stage fright 怯場(chǎng)stage design nightclub design clubconcert（演唱會(huì)）facade 建筑外立面interactive dance 互動(dòng)舞蹈 Creative 創(chuàng)意 Light Scribe光雕stage set up time lapse 舞臺(tái)搭建時(shí)間流逝 stage magic 舞臺(tái)魔術(shù) stage lighting 舞臺(tái)燈光 stage lighting showstage collapse 舞臺(tái)坍塌 stage accident 舞臺(tái)事故stage automation 舞臺(tái)自動(dòng)化/階段自動(dòng)化 stage acting 舞臺(tái)表演 stage ae stage ape lighting 舞臺(tái)狂熱燈 stage ape stage animation 舞臺(tái)動(dòng)畫(huà) stage attack 舞臺(tái)打架stage accident pilation 舞臺(tái)事故匯編stage background 舞臺(tái)背景 stage builder 舞臺(tái)建設(shè)者 stage buildingstage bat 舞臺(tái)格斗比賽stage collapse at ultra music festival 超音樂(lè)節(jié)舞臺(tái)坍塌stage crew 舞臺(tái)工作人員stage collapse storm 暴風(fēng)導(dǎo)致的舞臺(tái)坍塌stagecraft 舞臺(tái)藝術(shù)stage drama 舞臺(tái)劇stage dolls 口技演員 紈绔子弟 漂亮姑娘 stagedoor manor 舞臺(tái)莊園stage design 舞臺(tái)設(shè)計(jì)stage design ideasstaged events表演活動(dòng) stage effects 舞臺(tái)特效stage effects projector sound active stroboflash light display laser beam blue 舞臺(tái)效果投影機(jī)聲主動(dòng)頻閃燈光顯示激光束藍(lán)色dry ice stage effectsstage elevator 舞臺(tái)升降機(jī)stage edge tuner 舞臺(tái)邊的調(diào)諧器 stage entrance 舞臺(tái)入口stage entrance music 舞臺(tái)上場(chǎng)音樂(lè) stage entertainment 舞臺(tái)娛樂(lè)stage entrance sound effect 舞臺(tái)上場(chǎng)音樂(lè)特效stage explosion 舞臺(tái)爆炸 stage effects fire co2 stage effects cheap stage effects 廉價(jià)的stage green screen 舞臺(tái)綠屏 stage graphics 舞臺(tái)圖形stage hand 舞臺(tái)置景工stage illusion 舞臺(tái)幻覺(jué)stage fright 怯場(chǎng)Personnel 員工Production Team 制作隊(duì)executive producer 執(zhí)行制作人director 導(dǎo)演musical director 音樂(lè)總監(jiān)choreographer 編舞者technical director 技術(shù)總監(jiān)stage designer 舞臺(tái)設(shè)計(jì)師production property master 道具負(fù)責(zé)人 sound designer 音響設(shè)計(jì)師costume designer 服裝設(shè)計(jì)師lighting designer 燈光設(shè)計(jì)師scenic designer 布景設(shè)計(jì)師scripter writer 編劇作家poser 作曲家production carpenter 制作木工production electrician 制作電工 production supervisor 制作監(jiān)督員 publicist 公關(guān)Administrative Team 行政隊(duì)pany representative 公司代表 Company manager 公司經(jīng)理 union representative 工會(huì)代表 production manager 制作經(jīng)理 business manager 業(yè)務(wù)經(jīng)理 publicist 宣傳人員 legal counsel 法律顧問(wèn)Running Crewstage hand 舞臺(tái)工作人員 stage crew 舞臺(tái)工作人員light board operator 燈光控制盤(pán)操作者h(yuǎn)ead electrician 電工領(lǐng)隊(duì) head fly man 吊桿操作領(lǐng)隊(duì)riggers 吊桿操作者 fly man 吊桿操作者 projectionist 放映人員 flyboy 吊桿操作者 gofer 雜事的職員 prompter 提詞人scene shift 搬移道具人員Performersnegative character chorus 合唱曲組員 artist 藝人understudy 替角 antagonist 主要演員protagonist 第二主要演員 principal 主要演員supernumerary 編外演員 joker 丑角 orchestra 樂(lè)團(tuán)music conductor 音樂(lè)指揮 master of ceremony 司儀 double cast 雙復(fù)演員Backstage Crew 后臺(tái)人員 property crew 道具人員 makeup artist 化妝師 gopher 跑腿wardrobe manager 衣箱經(jīng)理 Hair(Person)頭發(fā)師Lobby Crew 前臺(tái)工作人員 House manager 前臺(tái)負(fù)責(zé)人 usher 劇場(chǎng)引座員house crew 劇場(chǎng)工作人員 ticket collector 收票員 patron 贊助者Lighting 燈光Production Team 燈光制作隊(duì) Lighting Designer 燈光設(shè)計(jì)師Assistant Designer 助理燈光設(shè)計(jì)師Lighting Board Programmer/Operator 燈光控制盤(pán)操作者M(jìn)aster Electrician 電工負(fù)責(zé)人 Electric crew 電工Electric 電Electric Current/circuitry 電流/電路 open circuit 開(kāi)路panic switch 恐慌開(kāi)關(guān)alternating current(~)(AC)交流電 3phrase current 三箱 Amp/Ampere 安培 circuit(elec.)電路 circuit breaker 斷路器pany switch, auxiliary power source