审计的专业术语中英对照汇总
审计的专业术语中英对照汇总2008-10-14
四大”会计师事务所：
普华永道Princewater - houseCoopers
安永Ernst & Young
毕马威KPMG
德勤Deloitte Touche Tohmatsu
安达信Arthur Anderson
安然Enron
世通worldcom
国际机构的名称：：
国际会计师联合会IFAC
国际会计师联合会下设的国际审计和鉴证准则理事会IAASB
美国注册会计师协会AICPA
中国注册会计师协会CICPA
审计audit
内部审计internal audit
政府审计public sector audit
账项基础审计accounting number-based audit
风险导向审计方法risk-oriented audit approach
其他鉴证业务audit related services
审阅业务review
有限责任公司制limited liability companies, LLCs
有限责任合伙制limited liability partnerships, LLPs
注册会计师职业道德规范code of ethics for professional accountants
Rules of professional conduct
独立independence
客观objectivity
公正integrity
专业胜任能力professional competence
应有关注due care
保密confidentiality confidence
职业行为professional conduct
技术准则technical standards
保持实质上的独立和形式上的独立
The member is, and is seen to be independent
费用fee
佣金commission
经济利益interest
经济利益的冲突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.
差错error: refers to the unintentional misapplication of accounting policies, oversights or misinterpretations of fact and clerical errors.
更换会计师事务所Changes in professional appointments
国际趋同global convergence /international convergence
鉴证业务assurance services
全面质量管理quality control of audit
Enforce the ethical guidance
注册会计师的法律责任Professional responsibility
“深口袋”理论deep-pocket theory
创新会计处理creative accounting
诉讼爆炸litigation explosion
违约breach the contract
过失negligence
Misconduct
欺诈cheat / illegal acts
审计目标audit objectives
怀疑态度suspend
财务报表认定：financial statement assertions
存在existence
权利与义务rights and obligations
发生occurrence
完整性completeness
准确性和计价measurement and valuation
分类和可理解性classification and understandability
presentation and disclosure
财务报表循环cycles
Sales and receivables cycle
Purchases and payables cycle
Wages and salaries cycle
Petty cash cycle
Inventory recording cycle
截止cut-off
审计任务约定书the letter of engagement
管理层声明书report of the directors’ responsibilities for the financial statement
审计证据audit evidence
审计工作底稿audit working paper
审计记录audit records
计划工作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.
审计风险audit risk
检查风险detection risk
重大错报风险risk of material misstatement in audit report
风险评估risk evaluation
分析复核程序analytical review procedures
内部控制internal control
局限性limitation
控制环境control environment
信息系统与沟通information system and communication
符合性测试compliance test
控制测试control test
报表层次重大错报material misstatement on level of financial statement
认定层次重大错报material misstatement on level of assertion
实质性程序substantial procedures
舞弊fraud
审计抽样sampling
抽样风险sampling risk
非抽样风险non-sampling risk
统计抽样statistical sampling
非统计抽样non-statistical sampling
销售与收款循环审计Sales and receivables cycle
采购与付款循环审计Purchases and payables cycle
存货与仓储循环审计Inventory recording cycle
监盘physical inspection
筹资与投资循环审计Investment and finance cycle
货币资金审计Audit of monetary assets
完成审计工作finish the audit work
期初余额opening balance
期后事项events after the balance sheet date
或有事项contingent evens
试算平衡表trail balance
审计报告
Audit report
审计报告的要素
标题title
收件人receiver
引言段introduction
管理层对财务报表的责任段management’s responsibility for the financial statements 注册会计师的责任段auditor’s responsibility
审计意见段opinion
注册会计师的监管和盖章auditor’s sig nature
会计师事务所的名称、地址和盖章auditor’s address
报告日期date of the Auditor’s report
无保留意见unqualified audit report
非无保留意见modified audit report
保留意见qualified opinion
无法表示意见disclaimer
否定意见adverse
音响专业术语中英对照
专业音频术语中英文对照 A ＡAC ａutomａtiｃ ampltiｕdｅ control 自动幅度控制 AＢ AB制立体声录音法?Aｂeyaｎｃd 暂停,潜态 A-B repeat A-B重复?ABS absolｕte 绝对得,完全得，绝对时间 AＢＳaｍerican burｅａｕ oｆｓtanda rd 美国标准局?ABＳＳ auｔｏｂlａnk seｃrion ｓｃanning 自动磁带空白部分扫描Ａbsｔi mｅ绝对运行时间?A、ＤEＦ audiｏ dｅfeａｔ音频降噪,噪声抑制,伴音静噪 ADJ ａdj eｃｔｉve 附属得,附件?AＤＪ Aｄjust 调节 ＡDJ ａcｏｕｓｔｉｃｄｅlay lｉnｅ声延迟线 Admiｓsiｏn 允许进入,供给 ADP acouｓｔiｃｄaｔa ｐroceｓsoｒ音响数据处理机 ＡＤP(T) adaptｅr 延配器，转接器ＡDRES autｏmatｉｃｄynamic ranｇｅ ｅxpansion systｅm?动态范围扩展系统 A ＤRM ａnａlｏg tｏdigｉtal remastｅr 模拟录音、数字处理数码唱盘 ADS ａudio distribution system 音频分配系统 A、DUB aｕｄio dｕbbiｎｇ配音,音频复制,后期录音 AＤV ａdvance 送入，提升,前置量?ADV adｖersuｍ对抗 ADＶ advance r 相位超前补偿器?Ａｄvｅｎｔuｒｅ惊险效果 AE audio erasing 音频(声音)擦除 AE auxｉｌiａry eqｕipｍeｎt 辅助设备Aerｉａｌ天线 ＡＥＳaudio engineeｒing soｃieｔｙ美国声频工程协会ＡF audｉo fｉdelity 音频保真度?AF audio frｅquencｙ音频频率 AFC aｃtive fieｌd conｔrｏｌ自动频率控制?AＦC automatiｃfrｅquenｃｙ coｎtｒol 声场控制 Ａffricaｔe 塞擦音?AＦL ａside ｆａde lｉsten 衰减后(推子后)监听 A-fadｅr 音频衰减 ＡFM advancｅ freｑuency moｄulａtion 高级调频 AFS acoｕstｉｃ feedｂａｃｋ sｐea ｋer 声反馈扬声器 AFＴ automaｔｉc fiｎｅ tuning 自动微调 AＦＴAＡS advancｅｄｆast ｔime aｃousti ｃaｎaｌｙｓｉs ｓysteｍ?高级快速音响分析系统 Afｔer 转移部分文件 Aftergloｗ余辉，夕照时分音响效果 Agａin st 以……为背景 AGC ａｕtomａtic gaｉn contrｏl 自动增益控制AHＤaudｉｏhigｈ densｉtｙ音频高密度唱片系统 AI aｄvanced intｅgrateｄ预汇流ＡI amplｉfier inｐｕt 放大器输入 AI artificｉaｌ intellｉｇence 人工智能AI azｉmuｔh iｎdi cator 方位指示器 A－IN 音频输入 A－INSEL aｕｄｉo ｉnput sｅleｃtiｏn 音频输入选择 Alarm 警报器 ALC ａutomatic level cｏntｒoｌ自动电平控制?AＬC autｏmａtic lｏａd ｃontroｌ自动负载控制
审计风险外文文献翻译最新译文
文献出处：C E Hogan. The Discussion of Audit Risk Control [J]. Contemporary Accounting Research, 2015, 25(1): 219. 原文 The Discussion of Audit Risk Control C E Hogan Abstract For any one market, seeking resources optimal configuration is its internal requirements, this requirement with complete information between market subjects, in reality, however, investors and by investors, creditors and debtors, regulators and inevitable existence of information asymmetry between the regulated, audit the generation of the industry is to eliminate the information asymmetry. Certified public accountants to verify statements of the financial information of foreign enterprises and other information, the truth of market main body with information as close as possible to complete information is the process of the audit. Since the audit conclusion is certified public accountants in sampling surveys on the basis of the subjective conclusion, usually can't be absolutely perfect information, the audit risk and the audit risk is the audit itself inherent cannot evade a question. Keywords: audit risk, audit risk management and risk control 1 Introduction Auditing profession development, has become an indispensable organic part of market economy, in the establishment and maintenance of the capital market development, holds an important place of audit, audit of the financial market is hard to imagine. In recent years, however, in view of the accounting firms and certified public accountants case erupted repeatedly, most lawsuits and high litigation of the damages to the whole industry development.2002 of the American journal of accounting statistics results show that the United States over the past 15 years for the auditor to accuse lawsuit, far more than the whole industry occurred in the 105 - year history of the total number of ['];European Ernst & young, KPMG, delete and PWC international accounting firms in 2007, a year only received compensation lawsuit, claim amount
(完整版)审计常用英文词汇
审计常用英文词汇 1.Assurance engagements and external audit 鉴证业务和外部审计 Materiality，true and fair presentation，reasonable assurance 重要性，真实、公允反映，合理保证 Appointment，removal and resignation of auditors 注册会计师的聘用，解聘和辞职 Types of opinion：unmodified opinion，modified opinion，adverse opinion，disclaimer of opinion 审计意见类型：无保留意见，保留意见，否定意见，无法表示意见 Professional ethics：independence，objectivity，integrity，professional competence，due care，confidentiality， professional behavior 职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为 Engagement letter 审计业务约定书 2.Planning and risk assessment 审计计划和风险评估 General principles 一般原则 Plan and perform audits with an attitude of professional skepticism 计划和执行审计业务应保持应有的职业怀疑态度 Audit risks = inherent risk ×control risk ×detection risk 审计风险=固有风险×控制风险×检查风险 Risk-based approach 风险导向型审计 Understanding the entity and knowledge of the business 了解被审单位 Assessing the risks of material misstatement and fraud 估计重大错报或舞弊的风险 Materiality （level），tolerable error 重要性水平，可容忍误差 Analytical procedures 分析性复核程序 Planning an audit 制定审计计划 Audit documentation：working papers 审计记录：工作底稿 The work of others 利用其他人的工作 Rely on the work of experts 利用专家工作 Rely on the work of internal audit
汽车音响中常用的词汇精编版
汽车音响中常用的词汇 汽车音响中常用词汇的中英文对照表 A A （Ampere）安培，电流单位 A.S.D 自动设定 AC（Alterating Current）交流电 Accessories 附件 ACC 控制信号线 Acoustic Absorption 声吸收 Acoustical 音响 Acoustic 听觉 A/D（Analogic/Digital）模拟/数字转换 AF（Analogic/Digital）音频 AFC(Auto Matic Freguency Control) 自动频率控制 AGC（Auto Matic Gain Control）自动增益控制 ALC（Auto Matic Level Control）自动电平控制 Ambient 回声 AMP（Amplifier）功率放大器 Amplitude 振幅 AMS 预造电台自动储存 AM/FM（Amplitude Modulation/Freguency Modulation）调幅/调频（无线电）ANRS(Auro Nois Reduction System) 自动降噪系统
ANT（Anrenna）天线 ASSY（Assembly）组件 Attenuator 衰减器 Audio Sound 汽车音响 Audio System 音响系统 Audio Amplifier 音频放大器 Audio Seletion 音色选择 Audio 音频 Auto Antenna 自动天线 AUTO 自动 AUX IN 辅助输入 AUX OUT 辅助输出 AUX/VTE/CD 辅助设备/录像机/激光唱盘 AVC（Auto Matic Volume Control）自动音量控制AWG 线材型号 B B（Base）基极 BAL（Balance）左右声道平衡 Bandwideh 频带宽度 BARO（Barometric Pressure）气压 BAS（Bass）低音 Basket 扬声器架
120107230外文翻译--审计和管理
外文翻译 审计和管理 姓名：王伟国 学号：120107230
原文: Auditing And Administration Schools of public administration over the years have given attention bordering on idol worship to "who gets what, when, and how." In some ways that worship is understandable. Public budgeting and the appropriations process are at the heart of policy and decision making in American government. Schools and programs in public administration teach budgeting under a variety of titles. When contemplating career opportunities, their students learn that budgeting is where the action is. Regrettably, little attention has been given in American public administration to issues of accountability how funds are used; how their use is reported to the public; and what impact funding has had. Auditing raises these questions and provides answers.' But auditing is little known in public administration circles and, with few exceptions, public administration does not teach auditing.' The concept of financial, efficiency, and effectiveness accountability is almost foreign to public administration students and to public managers. The current interest in program evaluation by executive branch agencies does not address the deeper and more lasting issues: how are public sector managers to report to legislators on the use of public resources? Can this be accomplished as an integral part of the budget process? Public administration programs must explore answers to these questions. Since mid-1990s public executive agencies in the United States have dramatically expanded evaluation activities. This expansion has been marked by the establishment of large planning and evaluation staffs in cabinet level departments of the federal government, the publication of numerous books on the topic, the appearance of journals devoted exclusively to evaluation, and the introduction of evaluation courses and fields of concentration at major universities Nevertheless, the considerable growth and change of formal post audit and evaluation activities at the state legislative level has gone largely unnoticed. The U.S. General Accounting Office GAO, created in 1921, has received somewhat more attention. However, its important role as a congressional agency is still not well understood. State legislatures evaluate existing government programs departments require authorization for new programs. But the publication of formal performance audit reports has become a widespread phenomenon only in the1970s. The number of performance-type reports sent to the Legislative Program Evaluation Section LPES Clearinghouse at the Eagleton Institute of Politics of Rutgers University has grown from five reports published in 1971 by one New York State agency to 134 reports published by state legislative audit agencies in 20 states in 1977. The growth of performance audit reports reflects the growth of the organizations which produce them. The Council of State Governments reported that in 1998 there were only five states where sole post audit responsibilities rested with a legislative auditor. By the mid-1970s the number had grown to 25 and in others the legislatures shared post audit responsibility with executive branch agencies. By the 1977-78 biennium 44 states had at least one legislative staff agency with primary responsibility for the post audit function. Regrettably, little attention has been given in American public administration to issues of accountability? how funds are used; how their use is reported to the public; and what impact funding has had. There are two major structural approaches to performance Auditing in state legislatures. One places the performance auditing capacity in the office of
常用审计英语词汇
常用审计英语词汇 1 ability to perform the work 能力履行工作 2 acceptance procedures 接受程序 3 accountability 经管责任,问责性 4 accounting estimate 会计估计 5 accounts receivable listing 应收账款列表 6 accounts receivable 应收账款 7 accruals listing 应计项目列表 8 accruals 应计项目 9 accuracy 准确性 10 adverse opinion 否定意见 11 aged analysis 账龄分析 12 agents 代理人 13 agreed-upon procedures 约定审查业务 14 analysis of errors 错误分析 15 anomalous error 反常的错误 16 appointment ethics 接受任命的相关职业道德考虑 17 appointment 任命 18 associated firms 关联公司 19 association of chartered certified accounts（ACCA）英国特许注册会计师公会 20 assurance engagement 保证约定
21 assurance 保证 22 audit 审计,审核,核数 23 audit acceptance 接受审计 24 audit approach 审计方法 25 audit committee 审计委员会,审计小组 26 audit engagement 审计业务约定书 27 audit evaluation 审计评价 28 audit evidence 审计证据 29 audit plan 审计计划 30 audit program 审计程序 31 audit report as a means of communication 作为沟通方式的审计报告 32 audit report 审计报告 33 audit risk 审计风险 34 audit sampling 审计抽样 35 audit staffing 审计工作人员调配 36 audit timing 审计时间安排 37 audit trail 审计线索 38 auditing standards 审计准则 39 auditors duty of care 审计人员的审慎职责 40 auditors report 审计报告 41 authority attached to ISAs 遵守国际审计准则
飞机专业术语(英汉对照)
1、the airframe 机身,结构 2、The front (fore) part 前部 3、The rear (aft) part 后部 4、port 左旋(舵) 5、starboard 右旋(舵) 6、the inboard engine or inboards 内侧发动机 7、the outboard engine or outboards 外侧发动机 8、the nose 机头 9、the belly 腹部 10、the skin 蒙皮 11、the windscreen or windshield 风挡 12、the wing 机翼 13、the trailing edge 机翼后缘 14、the leading edge 机翼前缘 15、the wing tip 翼尖 16、the control surface 操纵面 17、ailerons 副翼 18、flaps (inboard flap,outboard flap,leading edge flaps) 襟翼（内侧襟翼，外侧襟翼，前缘缝翼） 19、spoilers (inboard\outboard spoiler)(spoiler down\up) 阻力板，扰流板（内、外侧扰流板）（扰流板放下、打开） 20、slats 缝翼 21、elevators (elevator control tab) 升降舵（升降舵操纵片） 22、rudder (rudder control tab) 方向舵（方向舵操纵片）
23、flap angle 襟翼角 24、flap setting 襟翼调整 25、the full flap position 全襟翼位置 26、a flapless landing 无襟翼着陆 27、the landing gear 起落架 28、stabilizer 安定面 29、the nose wheel 前轮 30、gear locked 起落架锁定 31、the wheel well 起落架舱 32、the wheel door 起落架舱门 33、a tyre 轮胎 34、to burst 爆破 35、a deflated tyre 放了气的轮胎 36、a flat tyre 走了气的轮胎 37、a puncture 轮胎被扎破 38、to extend the flaps (to retract the flaps) 放下襟翼（收上襟翼） 39、gear extention (gear retraction) 起落架放下（起落架收上） 40、The gear is jammed. 起落架被卡死。 41、The flaps are jammed. 襟翼被卡死。 42、the emergency extention system 应急放下系统 43、to crank the gear down 摆动放下起落架 44、the brakes 刹车
中小企业内部审计外文翻译文献
文献信息： 文献标题：A Theoretical Discussion of Internal Audit Effectiveness in Kuwaiti Industrial SMEs（科威特工业中小企业内部审计有效性的理论探讨）国外作者：Awn Metlib AL-SHBAIL，Turki A.A.TURKI 文献出处：《International Journal of Academic Research in Accounting, Finance and Management Sciences》, 2017,1(7):107-116 字数统计：英文2221单词，12805字符；中文4184汉字 外文文献： A Theoretical Discussion of Internal Audit Effectiveness in Kuwaiti Industrial SMEs Abstract This paper aims to scrutinise the association between the internal audit effectiveness and the four factors associated with International Standards for Professional Practice of Internal Auditing (ISPPIA): independence of internal auditors, scope of internal auditors, management support, and audited cooperation. The relationship between these factors and Satisfaction of internal auditors is also examined. Further, the moderating effect on the relationship between these factors (if present) and the effectiveness of IA among industrial SMEs in Kuwait are investigated through satisfaction of internal auditors. By ascertaining the effectiveness of IA at the industrial firms via theories as well as variables, this paper broadens the available literature on the effectiveness of IA. Key words：Internal audit effectiveness, satisfaction of internal auditors, Kuwaiti Industrial SMEs 1.Introduction Within the past few decades, internal audit departments have significantly contributed to organizational structure through value added services and thus, it has
审计英文词汇整理
1.audit 审计 2.attestation 鉴证 3.credibility 可信赖程度 4.audit of financial statements 财务报表审计 5.agreed-upon procedures 执行商定程序 6.high levels of assurance 高水平保证 https://www.sodocs.net/doc/2510626605.html,pilation 编制 8.reliability 可靠性 9.relevance 相关性 10.professional skepticism 职业谨慎 11.objectivity 客观性 12. professional competence 专业胜任能力 13.Senior/CPA-in-charge 项目经理 14.audit engagement letter 业务约定书 15.recurring audit 连续审计 16.the client 委托人 17.change CPA更换注册会计师 18.the existing CPA 现任注册会计师 19.the successor CPA 后任注册会计师 20.the preceding CPA前任注册会计师 21.issue the audit report 出具审计报告 22.expert 专家 23.the board of directors 董事会 24.knowledge of the entity‘ s business 了解被审计单位情况 25.assess material misstatement risks评估重大错报风险 26.detemine the nature，timing and extent of the audit procedures 确定审计程序的性质、时间和范围 27.a general knowledge of 初步了解―――的情况 28.a more knowledge of 进一步了解的情况 29.the prior year‘s working papers 以前年度工作底稿 30.minutes of meeting 会议纪要 31.business risks 经营风险 32.appropriateness适当性 33.accounting estimate 会计估计 34.management representations 管理层声明 35.going concern assumption 持续经营假设 36.audit plan 审计计划 37.significant audit areas 重点审计领域 38.error 错误 39.fraud舞弊 40.modified or additional procedures 修改或追加审计程序 41.misappropriation of assets 侵占资产42.transactions without substance 虚假交易 43.unusual pressures 异常压力 44.the suspected noncompliance 涉嫌存在违法行为 45.materialiy 重要性 46.exceed the materiality level 超过重要性水平 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 财务报表层和相关账户、交易层 50.misstatements or omissions 错报或漏报 51.aggregate 总计 52.subsequent events 期后事项 53.adjust the financial statements 调整财务报表 54.perform additional audit procedures 实施追加的审计程序 55.audit risk 审计风险 56.detection risk 检查风险 57.inappropriate audit opinion 不适当的审计意见 58.material misstatement 重大的错报 59.tolerable misstatement 可容忍错报 60.the acceptable level of detection risk 可接受的检查风险 61.assessed level of material misstatement risk 重大错报风险的评估水平 62.simall business 小规模企业 63.accounting system 会计系统 64.test of control 控制测试 65.walk-through test 穿行测试 https://www.sodocs.net/doc/2510626605.html,munication沟通 67.flowchart 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 https://www.sodocs.net/doc/2510626605.html,pleteness完整性 75.rightsand obligations 权利和义务 76.valuationand 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
房务部专业术语中英文对照
房务部：Rooms Division 前厅部：Front Office 客房部：Housekeeping 大堂副理：Assistant Manager 宾客关系主任：Guest Relation Officer 前台：Front Desk 接待处：Reception/Check-in 收银处：Cashier/Check-out 领班：Captain 主管：Supervisor 班次负责人：Shift Leader 商务中心：Business Center 客房服务代表：Guest service agent(接待和收银合并之后的前台人员的称呼)简称GSA 电话总机：Switch Board 接线员：Operator 预订处：Room Reservation 礼宾服务处：Concierge 大厅服务处：Bell Service 金钥匙：Golden Key 行政楼层：Executive Floor 行政酒廊：Executive Lounge 行李生：Bellman 迎宾员：Doorman 夜审：End of Day /Night auditor 2．前厅服务项目专业术语介绍 入住：Check-in 退房：Check-out 外币兑换：Foreign Currency Exchange 问询：Information 接送机服务：Pick up service 叫醒服务：Wake up call 请勿打扰服务：DND Do not disturbed 失物招领：Lost and Found 国内直拨和国际直拨电话：DDD and IDD Domestic Direct Dial and International Direct Dial对方付费电话：Collect Call 3．前厅常用物品术语介绍： 住宿登记单：Registration card 欢迎卡：Welcome card 订房凭证：Voucher 交接本：log book 信封：Envelope 房卡钥匙：Room key 安全保管箱：Safe Deposit Box 客房统计和出售率统计的术语 预离房：Expected Departure 预抵房：Expected Arrival
音响名词中英文对照大全
[ 转帖] 音响名词中英文对照大全 A AAC automatic ampltiude control 自动幅度 控制 AB AB 制立体声录音法 Abeyancd 暂停，潜态 A-B repeat A-B 重复 ABS absolute 绝对的，完全的，绝对时间 ABS american bureau of standard 美国标准 局 ABSS auto blank secrion scanning 自动磁带 空白部分扫描 Abstime 绝对运行时间 A.DEF audio defeat 音频降噪，噪声抑制，伴音静 噪 ADJ adjective 附属的，附件 ADJ Adjust 调节 ADJ acoustic delay line 声延迟线 Admission 允许进入，供给 ADP acoustic data processor 音响数据处理 机 ADP(T) adapter 延配器，转接器 ADRES automatic dynamic range expansion system 动态范围扩展系统 ADRM analog to digital remaster 模拟录音、 数字处理数码唱盘 ADS audio distribution system 音频分配系 统 A.DUB audio dubbing 配音，音频复制，后期 录音 ADV advance 送入，提升，前置量 ADV adversum 对抗 ADV advancer 相位超前补偿器
Adventure 惊险效果 AE audio erasing 音频(声音)擦除 AE auxiliary equipment 辅助设备 Aerial 天线 AES audio engineering society 美国声频工 程协会 AF audio fidelity 音频保真度 AF audio frequency 音频频率 AFC active field control 自动频率控制AFC automatic frequency control 声场控制Affricate 塞擦音 AFL aside fade listen 衰减后（推子后）监 听 A-fader 音频衰减 AFM advance frequency modulation 高级调频 AFS acoustic feedback speaker 声反馈扬声 器 AFT automatic fine tuning 自动微调AFTAASadvanced fast time acoustic analysis system 高级快速音响分析系统 After 转移部分文件 Afterglow 余辉，夕照时分音响效果 Aga in st以 ... 为背景 AGC automatic gain control 自动增益控制 AHD audio high density 音频高密度唱片系统 AI advanced integrated 预汇流 AI amplifier input 放大器输入 AI artificial intelligence 人工智能AI azimuth indicator 方位指示器 A-IN 音频输入 A-INSEL audio input selection 音频输入选 择 Alarm 警报器 ALC automatic level control 自动电平控制ALC automatic load control 自动负载控制
管理 审计 外文翻译 外文文献 英文文献 内部控制爆X炸
外文出处：Maijoor S. The Internal Control Explosion[J]. International Journal of Auditing, 2000, 4(1):101–109. 内部控制爆炸① 摘要：Power的1997版书以审计社会为主题的探讨使得审计活动在联合王国（英国）和北美得到扩散。由审计爆炸一同带动的是内部控制制度的兴起。审计已经从审计结果转向审计制度和内部控制，它已内部控制爆炸然成为公众对公司治理和审计监管政策的辩论主题。Power表示对什么是有效的内部控制各方说法不一。本人对内部控制研究方面有一个合理的解释。内部控制对非常不同概念的各个领域的会计进行探究，并研究如何控制不同水平的组织。因此，内部控制研究的各类之间的交叉影响是有限的，而且，许多内部会计控制是研究是再更宽广的公司治理问题的背景下进行的。所以，许多有关内部控制制度对公司治理的价值观点扔需要进行研究。 关键词：机构理论；公司治理；外部审计；内部审计；内部控制制度；管理控制 1 概述 Power的1997版书以审计社会为主题的探讨使得审计活动在联合王国（英国）和北美得到扩散。由审计爆炸一同带动的是内部控制制度的兴起。审计已经从审计结果转向审计制度和内部控制，它已然成为公众对公司治理和审计监管政策的辩论主题。例如，在最近的对于欧洲联盟内外部审计服务的内部市场形成的辩论中，监管建议建立关于内部控制和内部审计制度。虽然对有关内部控制的价值期望高，但Power表示对什么是有效的内部控制各方说法不一。本人对内部控制研究方面有一个合理的解释。内部控制是对非常不同概念的各个领域的会计进行探究，并研究如何控制不同水平的组织。因此，内部控制研究的各类之间的交叉影响是有限的，而且，许多内部会计控制是研究是再更宽广的公司治理问题的背景下进行的。所以，许多有关内部控制制度对公司治理的价值观点扔需要进行研究。 在审计和公司治理的公共政策辩论中，内部控制的概念越来越得到重视。公共越来①Maastricht Accounting and Auditing Research and Education Center (MARC), Faculty of Economics and Business Administration, Universiteit Maastricht, P.O. Box 616, 6200 MD Maastricht, The Netherlands s.maijoor@marc.unimaas.nl Fax: 31-43-3884876 Tel: 31-43-3883783