1. Assurance engagements and external audit
保证约定和外部审计 t%jB[w&,os 6fxf|R\ Materiality， true and fair presentation， reasonable assurance ~i&Lc 7Xl 物质性，真实公平的描述，合理的保证 :{pJ _VIVZ2mU= Appointment， removal and resignation of auditors /*B^@G |]' 审计人员的的任命、免职和辞职 xv!
Q O S].=gR0: Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion G[U'-a}I 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 dL9QYIfP 0M e *X Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior /W ! A^ 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 NG!~<Kx &^-quzlZ Engagement letter cB5|% @$I 约定书（委托书） \qPgQsy4 S&BJR!FQ 2. Planning and risk assessment v&: R { 规划和风险评估 XO |U4 #ya 7X | M\WUq General principles - QaS/ WO_ 一般原则 @C ),-TM XWo=?(i A Plan and perform audits with an attitude of professional skepticism 7QdU|1] 持专业的怀疑态度计划和执行审计工作 mtEE,O!+ wg?
:jK Audit risks = inherent risk ×control risk ×detection risk WFBg
3#p 审计风险=内在风险×控制风险×检查风险 (0%0+vY Y4PU~ l Risk-based approach ,"/<N*vh 基于风险的办法 9gMNS6D'b 'c#ZW
| A Understanding the entity and knowledge of the business TI -#\v9 了解商业的实质和知识 n*\AB=|X m9^ ? p Assessing the risks of material misstatement and fraud r>lC(x\B 评估材料错报和舞弊的风险 54 8w
v "yMr\jt~ - Materiality （level）， tolerable error h~$Q\WCm# 重要性（级别），可容忍误差 A{hwT,zV: @:DS/#! Analytical procedures ,wmPK;j 分析程序 Mnpb".VU#T D]+t r% Planning an audit 7`3he8@ze 规划审计工作 8;3T65KY z41
p $ Audit documentation： working papers ;F@dN,Y 审计文件：工作底稿 k07 JMS? Z iDmx-X The work of others g<~[k?~J 其他机构的文件 "42u0rH0J g5TXs^g Rely on the work of experts [|~X~AO% 依靠专家的工作
ZMJ\C|S: Xmy(pV!PF Rely on the work of internal audit 2l+O|R 依靠内部审计工作 <wTkPErUG Y=/3_[G 3. Internal control 7<{Zq8) 内部控制 | ::kC3= aisX56Lc The evaluation of internal control systems N
WB/N * 对内部控制系统的评估 }/G~"&N[ C<A82u;t%@ Tests of control nZQZ!Vfj 控制测试 WT(R =bLw e*vSGT$KgL Substantive procedures （time， nature， extent） ~I/7{B|yX 实质性程序（时间，性质，程度） _p{ag
1gP {U=za1Ga Transaction cycles： revenue， purchases， inventory， etc. iZ[o2Tre 交易周期：收入，采购，库存等。 >'^l>FPc I_xJ[ALd m /S9Mu
)1Y 4.Audit evidence N|q:wyS| 审计证据 ?MeP<5\A ik~hL/JD\ Obtain sufficient， appropriate audit evidence UR-e'Z&] 获取足够、适当的审计证据 ZvNXfC3 Ia R|t.wawCo Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations 'ESy>wA{y< 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 Mz ]LFM _?Jm .nT The audit of specific items -<&"geJA 审计的具体项目 oB3>0Pm*a. wlKpHd* Receivables： confirmation Cgw# c% 应收帐款：确认 ycw'>W3.* . 36'=K Inventory： counting， cut-off， confirmation of inventory held by third parties G`|mP:T:o 存货：数量，减值，第三方持有存货的确认 OA w/ $.kIB+K Payables： supplier statement reconciliation， confirmation @oYq.baHX 应付帐款：供应商的申明一致，确认 O0b8wpF f K r]!BI?z Bank and cash： bank confirmation 1t!Mg{&e[x 银行存款和现金：银行的确认 E_?3<)l)RI ]RnX'yw^ Auditing sampling ? dSrY 审计抽样 D (qT$# > tP/"4c 5.Review
w/G5I )G 复核 x+yt|
&B 94nvh: n Subsequent events >YoK?e6 随后发生的事件 !;CY
@= s3kh (N tGmyTBgx Y/Y746I =#%e'\)a Going concern m/Yi;>I( 持续关注 D>*%zz| m
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7Ad" Management representations T_AZCl4d 与管理层的交涉沟通 <#|3z8N2 Pn 7oQ A\ Audit finalization and the final review： unadjusted differences qLYv=h$, 审核定稿和最后审查：未经调整的差异 b@,=;Y)O {AI Z, > >^c_ 0"O 6. Reporting , 5r 2!d 报告 B0Z*YsbXL 学会计论坛bbs.xuekuaiji.com j?z(fs-
Appendix ` S85i * 附录 )J #@L* Audit procedure RFA5vCG 审计程序 u> >t"w
