1. Assurance engagements and external audit
保证约定和外部审计 D@9 +yu=S GTTEg{ Materiality， true and fair presentation， reasonable assurance u&c%L0)E & 物质性，真实公平的描述，合理的保证 -6I*k |%8T T 30f p Appointment， removal and resignation of auditors m:`M&Xs& 审计人员的的任命、免职和辞职 =H23eOS_# %L]sQq, Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 41d+z>a] 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 `:~Wu/Ogr >i t abG-& Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior w9<'0w cs 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 n{M Th_C4n ,aUbB8 Engagement letter f 42F@M(: 约定书（委托书） ,G46i)E\ )sdHJ 2. Planning and risk assessment .TdFI"Yn 规划和风险评估 Rh)XYCM t bR General principles Yb
<:1?76L 一般原则 h9im S\gfr 4 FZR }e\ Plan and perform audits with an attitude of professional skepticism g9JZ#B gZ 持专业的怀疑态度计划和执行审计工作 6@/k|t>OT )4qs py3 Audit risks = inherent risk ×control risk ×detection risk k
Qr 审计风险=内在风险×控制风险×检查风险 ,q#SAZ/N LXxQI(RO Risk-based approach &xB9;v3 基于风险的办法 oz.z> +Q /D;ugc*3 Understanding the entity and knowledge of the business %5zIh[!1 $ 了解商业的实质和知识 |O>e=HC#q8 !e<2o2 ~. Assessing the risks of material misstatement and fraud v@ GhwL 评估材料错报和舞弊的风险 oVZzvK(zR O.QR 1 Materiality （level）， tolerable error tF-l=ph}` 重要性（级别），可容忍误差 ({C[RsY=6 ;T0X7MNx Analytical procedures H<fi,"X^ 分析程序 PPySOkmS3 >0ZG&W9 Planning an audit 6S n&; ap 规划审计工作 n.'Ps+G( UcB& p t& Audit documentation： working papers x"C7NW[$ 审计文件：工作底稿 <XDnAv0t yF6AI@y The work of others |XG&[TI- " 其他机构的文件 x`C"Z7t ;8&/JS N M Rely on the work of experts +HUy,@^ Pa 依靠专家的工作 CP2wg . N;-%:nC Rely on the work of internal audit qyVARy 依靠内部审计工作 l(_|CkcZ hO3
q|SL 3. Internal control ..nVViZ 内部控制 ]u-bJ sm{0o$\Z The evaluation of internal control systems %f("3!#H 对内部控制系统的评估 g| 3bM {j`8XWLZZN Tests of control S} ,Cz 控制测试 %vZHHBylu cU ? F D Substantive procedures （time， nature， extent） UNiK6h_% 实质性程序（时间，性质，程度） dwUDhQt3Q D bi ^% Transaction cycles： revenue， purchases， inventory， etc. v,QvCozOz 交易周期：收入，采购，库存等。 5HHf3E [ P* &0HbJ l"`VvW[ 4.Audit evidence z3L=K9) 审计证据 McS]aJfrk D {\o*\TN Obtain sufficient， appropriate audit evidence $n!5JS@40 获取足够、适当的审计证据 z d$?2y8 wM7 Iu86 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations NhNd+SCZ@ 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 Qt>kythi 5+
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The audit of specific items a;IO L 审计的具体项目 svxjad@l/
k%Tp9x$ Receivables： confirmation K2n#;fY % 应收帐款：确认 E24}?t^
| owA8hGF Inventory： counting， cut-off， confirmation of inventory held by third parties $vO<v<I'Gb 存货：数量，减值，第三方持有存货的确认 K$ }K2w ,
3 8M6yD Payables： supplier statement reconciliation， confirmation D xN\ H" 应付帐款：供应商的申明一致，确认 *$R9'Yo}F :XAyMK7 Bank and cash： bank confirmation *6AqRE 银行存款和现金：银行的确认 +eH`mI0f C}3a ^j Auditing sampling b~ * iL!< 审计抽样 )OFN0' -!5l4 5.Review
(7! pc 复核 w X6-WQ R ju;OQC~[L] Subsequent events ONpvx5'# 随后发生的事件 {%k[Z9*tO \/SOpC 8
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IaRwPDj6 ' CJ_&H R Going concern 2g5 4<G*e 持续关注 bx L'k/Y$ ) K
l@dj Management representations nwfu@h0G 与管理层的交涉沟通 T 1Z*>(M {0fQE@5@ Audit finalization and the final review： unadjusted differences wi.E$R ckD 审核定稿和最后审查：未经调整的差异 e&ZH 1^O 4 )}>dxv Z]2z *XD 6. Reporting (Lh!7g/0N 报告 @44*<!da 学会计论坛bbs.xuekuaiji.com !h }Vz Appendix J~`!@! 附录 N|@ tP:j Audit procedure !
,H6.IH;S 审计程序 * &#M`,#
