2022年注册会计师《审计英语》专题六采购与付款循环的审计第1页目录01考情分析02专业词汇03重点、难点讲解04同步系统训练05句型、连接词总结考情分析本部分在考试中多以客观题的方式进行考核，在综合题中多是涉及到本部分的有关会计知识。在理解采购付款的控制测试的基础上，需重点掌握应付账款的函证；此外还应注意采购与付款循环的重大错报风险。专业词汇>>检查：Inspect>>询问：Inquiry>>期初余额：Openingbalances>>后任CPA：SuccessorCPA>>资产负债表：Statementoffinancialposition>>工作底稿：Workingpapers>>期末余额：Closingbalance>>连续审计：Continuousauditing>>实质性程序：Substantiveprocedures>>监盘：Supervisionofinventorycount>>截止：Cutoff>>完整性：Completeness>>付款凭证：Paymentvouchers>>资产负债表日：Balancesheetdate>>采购部门：Procurementdepartment>>在途物资：Goodsintransit>>支付折扣：Paymentdiscount>>没有记录的债务：Unrecordedliability正确性：Accuracy>>应付账款：Accountpayable>>购货发票：Sellerinvoice>>验收报告：Receivingreport>>购货订单：Purchaseorder>>采购：Procurement>>请购：Requisition旭晟出品必属精品关注公众号：旭晟科技下载各类免费资料考前精准押题微信：27531277212022年注册会计师《审计英语》专题六采购与付款循环的审计第2页>>注销：Writeoff>>存在性：Existence重点、难点讲解Ⅰ.采购内部控制目标、内部控制与审计测试的关系Ⅰ.RelationshipamongInternalControlObjectives,InternalControlsandAuditTestsinProcurementCycle内部控制目标：Internalcontrolobjectives所记录的采购都确已收到商品或已接受劳务（存在）Forrecordedprocurements,allgoodshavebeenreceivedorallserviceshavebeenaccepted（Existence）关键内部控制：Keyinternalcontrols：请购单、订购单、验收单和卖方发票一应俱全，并附在付款凭单后。Requisition,purchaseorder,receivingreportandsellerinvoiceallexistandareattachedtothebackofvoucher.采购经适当级别批准。Procurementisapprovedbyappropriatelevel.注销凭证以防止重复使用。Writeoffvouchersinordertoavoidreuse.对卖方发票、验收单、订购单和请购单作内部核查。Conductinginternalcheckingonsellerinvoice,receivingreport,purchaseorderandrequisition.常用的控制测试：Commonlyusedtestsofcontrol：查验付款凭单后是否附有完整的...
