重要組成部分

Significant component

值得關(guān)注的內(nèi)部控制缺陷

Significant deficiencies in internal control

重大事項

Significant matters

特別風(fēng)險

Significant risk

重大非常規(guī)交易

Significant unusual transactions

特定的審計程序

Specified audit procedures

員工

Staff

統(tǒng)計抽樣

Statistical sampling

存貨盤點

Stocktake

分層

Stratification

期后事項

Subsequent events

實質(zhì)性分析程序

Substantive analytical procedures

實質(zhì)性程序

Substantive procedure

（審計證據(jù)的）充分性

Sufficiency (of audit evidence)

補充信息

Supplementary information

測試

Test

控制測試

Test of controls

細(xì)節(jié)測試

Test of details

特定類別的交易、賬戶余額或披露的一個或多個重要性水平

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

治理層

Those charged with governance

錯報的臨界值

Threshold for misstatements

可容忍錯報

Tolerable misstatement

可容忍偏差率

Tolerable rate of deviation

趨勢分析法、比率分析法、合理性測試法和回歸分析法

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

不確定性

Uncertainty

未更正錯報

Uncorrected misstatements

標(biāo)準(zhǔn)審計報告

Unmodified audit report

無保留意見

Unqualified opinion

計價與分?jǐn)?

Valuation and allocation/amortization

穿行測試

Walk-through test

解除業(yè)務(wù)約定

Withdraw from the engagement

書面聲明

Written representation