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| English | Russian |
| significant audit issues | значимые вопросы аудита (marlasinger) |
| significant component | значительный компонент (Ellisa) |
| significant deficiency | значимое нарушение ("significant deficiency:" A deficiency, or a combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important enough to merit attention by those responsible for oversight of a registrant's financial reporting. triumfov) |
| significant financing component | существенный компонент финансирования (Ksenia Bill) |
| significant judgments | значимые суждения (имеются в виду суждения аудиторов Tanny77) |