IAAGlossary国际精算师协会术语精要.docVIP

Glossary名词解释汇总 A B C D E F G H I K L M N O P Q R S T U A Accountant-in-charge or field seniorA professional staff member with responsibility to the audit Engagement Partner and audit manager for the audit engagement. 项目现场负责人项 Accounting estimateAn approximation of the amount of an item of accounting information in the absence of a precise means of measurement. 会计估计在缺乏精确的方法来计约数 Accounting policiesPrinciples, bases, conventions, rules, and procedures adopted by management to prepare and present financial statements. 会计政策管理当 Accounting processThe records and procedures, including application systems and controls, that an entity uses to initiate, record, process, summarize, and report transactions and maintain accountability for assets. 会计处理过程实实记录员对负责 Advanced computer technologyRecently developed hardware and/or software products or related techniques that have been bundled together to meet a specific business need; advanced computer technologies ordinarily incorporate innovative functionality that is not yet in widespread use. 先进电脑技术指最新开发的硬件和/或软件产品或相关技术装为个统达进 Adverse opinionThe form of opinion expressed when the audit Engagement Partner concludes that the effect of a disagreement is so material and pervasive to the financial statements that a qualification of the report is not adequate to disclose the misleading or incomplete nature of the financial statements. 否定意见当审计项广 Analytical proceduresAudit procedures involving evaluations of financial information made by a study of plausible relationships among both financial and nonfinancial data. Analytical procedures also encompass the investigation of identified fluctuations and relationships that are inconsistent with other relevant information or deviate significantly from predicted amounts. 分析性程序一种审计程序，通过研究财务信息和非财务信息之间存在的关系而对财务信息进行评估。分析性程序还包括调查与相关信息不一致的波动和联系以及对期望值的重大偏离。 Application systemA distinct component of the accounting process (either computer-based, manual, or a combination) that proc