1. Assurance engagements and external audit
保证约定和外部审计 mh~n#bah 1F?ylZ|~ Materiality， true and fair presentation， reasonable assurance \JGRd8S[ 物质性，真实公平的描述，合理的保证
(<#Ns W!z +e) RT< Appointment， removal and resignation of auditors G/8G`teAZ 审计人员的的任命、免职和辞职 :w 4I+*
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3If% Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion y{\(| j 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 0'Qo eFKG O x f,2r Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior zyFbu=d|O: 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 H @8 ;6D &?7+8n&+ Engagement letter O[#B906JB 约定书（委托书） P
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!& xc.39 2. Planning and risk assessment +luW=j0V 规划和风险评估 +yu^ Z*_ f%Bm x{Ttq General principles (?zZvW8 一般原则 L QP4#7 6b#J!:? Plan and perform audits with an attitude of professional skepticism >5-]Ur~ 持专业的怀疑态度计划和执行审计工作 `!g
XA.9Uv agW#"9]WM Audit risks = inherent risk ×control risk ×detection risk VUGVIy. 审计风险=内在风险×控制风险×检查风险 a tWAhN @T+pQ)0{{ Risk-based approach i c|>JX$G 基于风险的办法 !P b39[f [Kj L` Understanding the entity and knowledge of the business gw9:1S
了解商业的实质和知识 }!g^}BWWp {!vz 6 QDS Assessing the risks of material misstatement and fraud #$9 rH
2zd 评估材料错报和舞弊的风险 3:WXrOl ^aO\WKkA Materiality （level）， tolerable error zbL6TP@ = 重要性（级别），可容忍误差 !U !}*clYL nxh9'"th Analytical procedures ;} gS8I| 分析程序 [ Lo}_v& !'EE8Tp~F Planning an audit 1(z+*`"WB& 规划审计工作 &O.S ;b*+ >T<"fEBI Audit documentation： working papers - '5OX/Szq 审计文件：工作底稿 .J3Dk=/ h47l;`kD-# The work of others Fu cLcq2Z 其他机构的文件 p #dpDjh JR j%d&^} Rely on the work of experts D;al( q 依靠专家的工作 Ka\%kB>*` ,HdFE| Rely on the work of internal audit =j1r w 依靠内部审计工作 Kr]`.@/.S Lqv5"r7eV 3. Internal control U ]6 Hml;l 内部控制 3 # ua T9+ ?A
l The evaluation of internal control systems ~IKPi==@, 对内部控制系统的评估 hOSkxdi*^ RT)*H>| Tests of control Y@Kp'+t(! 控制测试 b%<i &YY# zk@K uBLL Substantive procedures （time， nature， extent） =/rIXReY 实质性程序（时间，性质，程度） fH7o,U| }$ Am;%?p
Transaction cycles： revenue， purchases， inventory， etc. BZE~k ?* 交易周期：收入，采购，库存等。 ivbuS-f =r }X3SjNd q 0iX;%SPYz 4.Audit evidence dvi
L5Eaj 审计证据 FPu "/4v& ?Q]{d'g(sx Obtain sufficient， appropriate audit evidence v&B*InR?+ 获取足够、适当的审计证据 *_ z5Pa`A lc=C Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations mq?5|` 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 YGObTIGJvf T }X#I'Z The audit of specific items B;?
"R 审计的具体项目 !ldb_*)h $Rsf`*0- Receivables： confirmation j# b?P=|l 应收帐款：确认 )BY\c7SG @l^=&53T Inventory： counting， cut-off， confirmation of inventory held by third parties y.~y*c6,g 存货：数量，减值，第三方持有存货的确认 1Q6W pS por[p\ M. Payables： supplier statement reconciliation， confirmation 0f
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2 应付帐款：供应商的申明一致，确认 lV-7bZ _1`*&k
JL~ Bank and cash： bank confirmation DLkNL?a 银行存款和现金：银行的确认 hp}J_/+4n ` =!&9o Auditing sampling +!V*{<K 审计抽样 Dqe/n_Z jl=<Q.Mm7 5.Review
9LGJ -gL 复核 elZ?>5P$} @
#}9?>UV Subsequent events tH<v1L EZN 随后发生的事件 Gv}*T w $ \c+)Y}:D ](vsh gp2 {hX. R A:1O:LB=! Going concern \CL |=8[2 持续关注 o*\kg+8 sD .bBz Management representations &eT)c<yhyK 与管理层的交涉沟通 SG8H~]CO) 50(/LV1 Audit finalization and the final review： unadjusted differences ?^us(o7- 审核定稿和最后审查：未经调整的差异 =8j;!7 p 0i9y-32- {>G\3|^D 6. Reporting O9]j $,i 报告 #H(|+WEu 学会计论坛bbs.xuekuaiji.com (
=->rP Appendix 28
-6 (oG 附录
= O w}MX Audit procedure yE-&TW_q:> 审计程序 V# |#%
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