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 Close family
密切私人关系 Close personal relationship
保密 Confidentiality
利益冲突 Conflicts of interest
或有收费 Contingent fee
冷却期 Cooling off period
现任会计师 Current accountant/auditor
直接经济利益 Direct financial interest
董事或高级管理人员 Director or senior officer/senior management
应有的关注 Due care
消除或降低不利影响 Eliminate or reduce threats
项目合伙人 Engagement partner
项目质量控制复核 Engagement quality control review
项目组 Engagement team
外部专家 External expert
密切关系 Familiarity
经济利益 Financial interests
历史财务信息 Historical financial information
直系亲属/ 主要近亲属 Immediate family
独立性 Independence
从实质上和形式上保持独立性 Independence of mind, Independence in appearance
间接经济利益 Indirect financial interest
诚信 Integrity
外在压力 Intimidation/Pressure
关键审计合伙人 Key audit partner
上市实体 Listed entity
长期存在业务关系 Long association (with an audit client)
严重虚假或误导性的陈述 Materially false or misleading statement
非鉴证服务 Non-assurance services
客观和公正性 Objectivity
专业服务 Professional services
拟接受的客户 Prospective client
公众利益实体 Public interest entity
关联实体 Related entity
审阅客户 Review client
审阅业务 Review engagement
审阅项目组 Review team
轮换 Rotation
防范措施 Safeguards
自身利益 Self-interest
自我评价 Self-review
重要且密切的商业关系 Significant and close business relationship
特殊目的财务报表 Special purpose financial statements
鉴证业务的对象 Subject matter of assurance engagement
不利影响、威胁 Threats
税法
兼营 Also engaged in
应计税款 Accrued tax
从价税 Ad valorem tax
加计扣除 Additional deduction
附加税 Additional tax/Surcharge
所得额调整 Adjustment of income
税后所得 After-tax income
准予扣除数 Allowable deductions
税收可抵免额 Allowable tax credit
从量定额 Amount based on quantity
增值额 Amount of appreciation/Value added
销售额 Amount of sales
抵免税额 Amount of tax credit
应纳税所得额 Amount of taxable income
扣除项目金额 Amount of the deductions
适用税额 Applicable tax amount
适用税率 Applicable tax rates
计税成本 Assessable cost
核定所得额 Assessable income
平均成本利润率 Average cost-plus margin rate
平均销售价格 Average sales price
营业税 Business tax
偶然所得 Casual income
所得项目 Category of income
组成计税价格 Composite taxable price
本纳税年度 Current tax year
所得税申报 Declaration of income tax
扣除项目 Deductible items
免税项目扣除 Deduction of the tax exemption item
契税 Deed tax
视同销售 Deemed sales/sales equivalent"
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