注册会计师-审第1第01讲常用句型和专业词汇第二部分常用句型1.Itisinappropriatetodosth.2.Therebe…3.Therearecircumstancesthat…4.Incaseof…5.…compare…with…6.whether…ornot7.Nomatterwhether…8.beresponsiblefor9.Inorderto10.inconformitywith…11.Ingeneral12.Itisnecessaryto…13.beaimedat…14.…considerdoing…15.leadto16.Itisreasonableto…17.Underthecircumstancethat18.Thehigher…themore…19.belowerthan…20.resultingfrom21.eitherindividuallyorwhenaggregatedwithothermisstatements22.becauseof…23.basedon24.Unless…25.berequiredto…第三部分专业词汇考前精准押题微信：2977945028审计风险：Auditrisk抽样风险：Samplingrisk非抽样风险：Non－samplingrisk信赖不足风险：Underreliancerisk信赖过度风险：Overreliancerisk控制测试：Testsofcontrol控制有效性：Effectivenessofcontrol重大错报：Materialmisstatements审计计划：Auditplan总体审计策略：Generalauditstrategy具体审计计划：Specificauditplan重要性：Materiality注册会计师-审第2交易：Transaction账户余额：Accountbalance披露：Disclosure重大错报风险：Riskofmaterialmisstatement固有风险：Inherentrisk控制风险：Controlrisk检查风险：Detectionrisk审计意见：Auditopinion财务报表：Financialstatements内部控制：Internalcontrol细节测试：Testofdetails函证：Confirmation应收账款：Accountreceivable审计工作底稿：Auditdocumentation/Auditworkingpaper审计档案：Auditfile存在性：Existence完整性：Completeness准确性、计价和分摊：Accuracy,valuationandallocation权利和义务：Rightandobligation准确性：Accuracy截止：Cut－off重大错报风险：Materialmisstatementrisks审计程序：Auditprocedures认定层次：AssertionLevel实质性程序：Substantiveprocedures舞弊：Fraud穿行测试：Walk－throughtest询问：Inquiry观察：Observe检查：Inspect顺查：Trace风险评估：Riskassessment内部控制缺陷：Internalcontroldeficiency信用风险：Creditrisk坏账准备：Baddebtreserves应收账款账龄分析：Agingofaccountsreceivable认定：Assertion预先编号：Pre－numbered完整性：Completeness签发：Issue销售发票：Salesinvoice货运单据：Shippingbills连续性：Continuity发生：Occurrence注册会计师-审第3正确性：Accuracy内部控制：Internalcont...
