1. Assurance engagements and external audit
保证约定和外部审计 ~Eik&5 z dQ_'8
) Materiality， true and fair presentation， reasonable assurance . uGne
物质性，真实公平的描述，合理的保证 Z[Iej:o5 +8 \?7,FY Appointment， removal and resignation of auditors ^{0*?,-x 审计人员的的任命、免职和辞职 + `'wY? )g
$T% Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion be_h
uZ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 };"_Ku4#- d Efk~V\ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior
#n.v#FyNx 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 vmOye/?k 1 B&XM^>/ Engagement letter
&,Loq r 约定书（委托书） (;9fkqm%m ^b$G.h{o!E 2. Planning and risk assessment Rc D5X{qS# 规划和风险评估 n[y^S3}%; ('BB9#\t General principles \}=W*xxB 一般原则 ? ;5/"/i }7{( o- Plan and perform audits with an attitude of professional skepticism *M:p[.=1 持专业的怀疑态度计划和执行审计工作 g}hNsU=$5~ L.K| ]]u Audit risks = inherent risk ×control risk ×detection risk v1}i jls 审计风险=内在风险×控制风险×检查风险 A>S7Ap4z> `-b{|a J Risk-based approach F/t Ryq`D 基于风险的办法 %'=TYvB 2 Vi'7m3& Understanding the entity and knowledge of the business 4z~;4 了解商业的实质和知识 J &=5h
.G$ GuL0:, Assessing the risks of material misstatement and fraud S}0-2T[ 评估材料错报和舞弊的风险 +@8, uL Q($@{[ lT Materiality （level）， tolerable error TI"Ki$jC 重要性（级别），可容忍误差 egfd=z=2un >nK ( Analytical procedures i^IL o,Q 分析程序 !&@t " ~6&rt Planning an audit ix?Z :pIS0 规划审计工作 M
0G`P1o @ RoU Audit documentation： working papers CJ)u#PmkJ 审计文件：工作底稿 l_+q a6C* ;r]!
qv : The work of others =bvLM pa 其他机构的文件 l 8GAZ*+ G2c\"[N1/ Rely on the work of experts q
%t q9% 依靠专家的工作 Sw[*1C 8 Dp} $q`F[ Rely on the work of internal audit ci 22f
w0 依靠内部审计工作 J]48th0 , ~G ^+.>j 3. Internal control E J6|y' 内部控制 i#4E*B_- Q4N0j' QA The evaluation of internal control systems 4m~p(r 对内部控制系统的评估 + = gU`<\ z ! k Tests of control -&v0JvTJ9j 控制测试 .)F Fl !@+4 &B= Substantive procedures （time， nature， extent） = P$7
" 实质性程序（时间，性质，程度） nA j +HLO w>RwEU+w=@ Transaction cycles： revenue， purchases， inventory， etc. iE{VmHp = 交易周期：收入，采购，库存等。 4Xv."L j zZEP4 Wp^
|= 4.Audit evidence # .OCoc 审计证据 YQO9$g0%
~ AX )dZdd Obtain sufficient， appropriate audit evidence a'my0
m 获取足够、适当的审计证据 F22]4DLHO SvQj'5~< Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations H3ob
8+J 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 x.(Sv]+[ cI <T/~P The audit of specific items c&SSf_0 O* 审计的具体项目 :pP l|" = o1 &.v2j Receivables： confirmation }.<] A 应收帐款：确认 \ ERHnh _C$SaQty[Q Inventory： counting， cut-off， confirmation of inventory held by third parties dda*gq/p 存货：数量，减值，第三方持有存货的确认 f+QDjJ?z IU]@%jA_:A Payables： supplier statement reconciliation， confirmation ~c>]kL(, 应付帐款：供应商的申明一致，确认 eI5W; Q4 %w/:mH3FA Bank and cash： bank confirmation "j}fcrlG9 银行存款和现金：银行的确认 0INlo Reg%ah|$/= Auditing sampling @Y &(1Wl 审计抽样 "/\- ?YJjw QUc& f+~ 5.Review
YJ 01- 复核 o{ K#LP 'd< 1;Ayw Subsequent events O-<nL B!Wf 随后发生的事件 Aq &H-g]s hOcVxSc. %h=cwT6 W
-5wjc .W0;Vhw" Going concern T`Qg+Q$ 持续关注 a0B,[i FS6ZPjG) Management representations k'1i quc#u 与管理层的交涉沟通 tWI4x3 &2 <\5E{/7Tl Audit finalization and the final review： unadjusted differences Sh o] ~)XX 审核定稿和最后审查：未经调整的差异 53?B.\ _R|8_#yM rqi|8gKY 6. Reporting aK'%E3!~=x 报告 P%kJq^& 学会计论坛bbs.xuekuaiji.com X}j_k=, C Appendix .h>tef 附录 lRA! Audit procedure X&b nyo P 审计程序 J [ 4IO
