注册会计师全国统一考试大纲-综合阶段考试（）

重要组成部分

Significant component

值得关注的内部控制缺陷

Significant deficiencies in internal control

重大事项

Significant matters

特别风险

Significant risk

重大非常规交易

Significant unusual transactions

特定的审计程序

Specified audit procedures

员工

Staff

统计抽样

Statistical sampling

存货盘点

Stocktake

分层

Stratification

期后事项

Subsequent events

实质性分析程序

Substantive analytical procedures

实质性程序

Substantive procedure

（审计证据的）充分性

Sufficiency (of audit evidence)

补充信息

Supplementary information

测试

Test

控制测试

Test of controls

细节测试

Test of details

特定类别的交易、账户余额或披露的一个或多个重要性水平

The materiality level or levels for particular classes of transactions, account balances or disclosures

治理层

Those charged with governance

错报的临界值

Threshold for misstatements

可容忍错报

Tolerable misstatement

可容忍偏差率

Tolerable rate of deviation

趋势分析法、比率分析法、合理性测试法和回归分析法

Trend analysis, ratio analysis, reasonableness test, and regression analysis

不确定性

Uncertainty

未更正错报

Uncorrected misstatements

标准审计报告

Unmodified audit report

无保留意见

Unqualified opinion

计价与分摊

Valuation and allocation/amortization

穿行测试

Walk-through test

解除业务约定

Withdraw from the engagement

书面声明

Written representation