1. Assurance engagements and external audit
保证约定和外部审计 D\b$$z]q w2UEU5% Materiality， true and fair presentation， reasonable assurance RrvC}9ar 物质性，真实公平的描述，合理的保证 ` (h^z>% ^!\AT!OT Appointment， removal and resignation of auditors E&
i (T2c 审计人员的的任命、免职和辞职 |(Mxbprz 8T9 s:/% Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 5{k,/Z[L
意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 P%lD9<jED 'fl< ac,. Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior lYCv Ye 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 ! #_2 ! [ erW2 >^My Engagement letter Hp04apM: 约定书（委托书） e}1Q+h\ #55
:qc>m 2. Planning and risk assessment On }1&!{1] 规划和风险评估 F`m}RL]g Y B7n}r23 General principles +1YEOOfVY 一般原则 E&zf<Y { %G9iOV. Plan and perform audits with an attitude of professional skepticism p$9Aadi] 持专业的怀疑态度计划和执行审计工作 myR{ }G } L S8q Audit risks = inherent risk ×control risk ×detection risk fMg9h9U 审计风险=内在风险×控制风险×检查风险 TT/H"Ri}Jp A6] X
aF Risk-based approach KCyV |,+n 基于风险的办法 mdEJ'];AH 17Cb{ Q Understanding the entity and knowledge of the business `6)Qi*Z 了解商业的实质和知识 dhob]8b }W8A1-UF Assessing the risks of material misstatement and fraud W&Fm ;m@M 评估材料错报和舞弊的风险 c yJ{ AS+ a%B&F|u Materiality （level）， tolerable error [oV M9 Q 重要性（级别），可容忍误差 H5x7)1
Ir| m%`YAD@2z Analytical procedures 4F|79U # 分析程序 XLt/$Caf Cjr]l! Planning an audit
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U" 规划审计工作 {\D & * h'-4nu;* Audit documentation： working papers |-}. Y(y 审计文件：工作底稿 W+#Q> ^ Q> `^SRg_rH=` The work of others S[3"?$3S 其他机构的文件 q7Hf7 ^a ?I6rW JcQ6 Rely on the work of experts YUEyGhkMV{ 依靠专家的工作 PiKP.
aYaEy(m Rely on the work of internal audit [[IMf-] 依靠内部审计工作 NS z } FSA%, b; U 3. Internal control cDY)QUmi 内部控制 *uyP+f2O ][S q^5` The evaluation of internal control systems \s&Mz;: 对内部控制系统的评估 CVa>5 vt =4eJ@EVM Tests of control (L*GU 7m; 控制测试 ?"9h-g3`x} UA8hYWRP Substantive procedures （time， nature， extent） 3@I0j/1#k1 实质性程序（时间，性质，程度） $o?U = ,XO@ZBO M Transaction cycles： revenue， purchases， inventory， etc. XG.[C> 交易周期：收入，采购，库存等。 0qJ ( RB v;<gCzqQh B[@q
.n 4.Audit evidence :P h>\ aG 审计证据 RhE~Rw bx |X8?B = Obtain sufficient， appropriate audit evidence FY Yc+6n 获取足够、适当的审计证据 ~-zTY& c_ BI `)P+K2 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations $CE dJ+0z 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 zkRAul32| GM%OO)dO} The audit of specific items <}RI <96 审计的具体项目 M(I%y
0 4 $KDf ;m@ Receivables： confirmation #h[>RtP: 应收帐款：确认 &|k=mxox\ O ZxJDg Inventory： counting， cut-off， confirmation of inventory held by third parties ur}'Y^0iR 存货：数量，减值，第三方持有存货的确认 DU% E883 py'vD3Q Payables： supplier statement reconciliation， confirmation \l:R]:w;ZI 应付帐款：供应商的申明一致，确认
1c0' i g3$'G hf Bank and cash： bank confirmation n?@zp < 银行存款和现金：银行的确认 c#N4XsG, Z W [&7[4 Auditing sampling d %8 n 审计抽样 C(XV
YND3 epiviCYC 5.Review
72s qt5C] 复核 'v]0;~\mp> 3 }H{4]*%_ Subsequent events cz9 J&Le> 随后发生的事件 +\T8`iCFB xvOz*vM? RK!9(^Ja l}uZ xKuYx S&! (h
{O Going concern G+<XYkz* 持续关注 [K3
te R 2Tt6 Management representations E 5^\]`9P 与管理层的交涉沟通 0/
su ` F=Bdgg9s Audit finalization and the final review： unadjusted differences w6V/Xp][U 审核定稿和最后审查：未经调整的差异 DJ"PP 5d O6G\ 0
o m%[e_eS 6. Reporting _Xd"'cXw 报告 +|LM" 学会计论坛bbs.xuekuaiji.com '. bf88D Appendix n&:ohOH% 附录 sjyr9AF Audit procedure :PT{>r [ 审计程序 So&gDR;b
