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
职业道德 | |
可接受的水平 | Acceptable level |
广告 | Advertising |
过度推介 | Advocacy |
承担管理层职责 | Assume management responsibilities |
鉴证客户 | Assurance client |
鉴证业务 | Assurance engagement |
鉴证业务项目组 | Assurance team |
审计客户 | Audit client |
审计业务 | Audit engagement |
审计项目组 | Audit team |
近亲属 |