1. Assurance engagements and external audit
保证约定和外部审计 mR\`DltoV <ljI;xE Materiality， true and fair presentation， reasonable assurance n<sd!xmqFx 物质性，真实公平的描述，合理的保证 Zv11uH-C A1) wo^, Appointment， removal and resignation of auditors v
K7\JZ> 审计人员的的任命、免职和辞职 p.I.iAk%G^ @vL20O. Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion G+ xt5n.% 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 .:p2Tbo fkSO( C) Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior !Cgx. 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 fDE%R={!n5 SK1!thQy Engagement letter Y2B &go 约定书（委托书） ah
@uUHB NN0$}ac p 2. Planning and risk assessment YprH wL 规划和风险评估 ;6@r-r 6u`F
d# General principles k#8Ti"0 一般原则 c4&' D;= H>9CW<8 Plan and perform audits with an attitude of professional skepticism [b{CkX06 持专业的怀疑态度计划和执行审计工作
5D M"0 ZyOv.,y Audit risks = inherent risk ×control risk ×detection risk Fh v/[j^X 审计风险=内在风险×控制风险×检查风险 Mb3}7 @/[ %ms'n Risk-based approach 6sIL.S~c) 基于风险的办法
L9pvG(R% l4n)#?Q? Understanding the entity and knowledge of the business u2oKH{/z 了解商业的实质和知识 P%)gO +`7KSwa Assessing the risks of material misstatement and fraud izh<I0 评估材料错报和舞弊的风险 hA\K</h. x21dku<6K[ Materiality （level）， tolerable error 1/p*tZP8i 重要性（级别），可容忍误差 z
<mK>$ yc|VJ2R* Analytical procedures $^u}
a 分析程序 ~GE$myUT\p qE'9QQ>:b Planning an audit LIg{J% 规划审计工作 S'oGt &Z< + <,gB $j Audit documentation： working papers ]Jh+'RK\# 审计文件：工作底稿 %m:m}ziLQ aP'"G^F The work of others "V{yi!D{< 其他机构的文件 Ai D [SR Ax !+P\\2~ Rely on the work of experts 0$7.g!h? 依靠专家的工作 s2j[ 'g5 6} FO[ Rely on the work of internal audit /1?R?N2>0 依靠内部审计工作 eIl]oC 7* iC
iZJ" 3. Internal control uEc<}pV 内部控制 $gBd <N9|c Xl@
cHO=i The evaluation of internal control systems 7ugZE93! 对内部控制系统的评估 7d92 Pe CK,
6ytB Tests of control q80 S[au 控制测试 `jS T FKe, qTqa Substantive procedures （time， nature， extent） zhY+x<- 实质性程序（时间，性质，程度） 1-RIN}CSd p4p@^@<>X Transaction cycles： revenue， purchases， inventory， etc. ; S xFp 交易周期：收入，采购，库存等。 <F11m( 1s1=rZ! sB69R:U; 4.Audit evidence O
Fje +S 审计证据 LJoGpr 8 \M'-O YH_[ Obtain sufficient， appropriate audit evidence 64: fs?H 获取足够、适当的审计证据
A. UUW a<]B B$~ Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations t4?DpE 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 +2 A f&~T $ cj>2. The audit of specific items bI|2@H V2 审计的具体项目 jD7Nb lX G%d
( Receivables： confirmation Fs[aa#v4B 应收帐款：确认 <3,<\ub =)|-?\[w Inventory： counting， cut-off， confirmation of inventory held by third parties # p[',$cC 存货：数量，减值，第三方持有存货的确认 l7De6A" vFEQ7 qI Payables： supplier statement reconciliation， confirmation \c^45<G2qA 应付帐款：供应商的申明一致，确认 {}:ToIp %4H RW;IU Bank and cash： bank confirmation +**!@uY 银行存款和现金：银行的确认 B C'llD LkQX?2>] Auditing sampling | >z3E z 审计抽样 "kZ[N'z ( u+{a8= 5.Review
G\T fL^A 复核 ws^4?O 3j3N!T9 Subsequent events |F#1C9]P 随后发生的事件 ]r_;dY a }`+B =h-dW /rSH"$
n("0%@ov t|m=J`a{q; Going concern GRY2?' ` 持续关注 LY+|[qka qTQBt} Management representations *{+G=d 与管理层的交涉沟通 }pJwj fw[y+Bi&
? Audit finalization and the final review： unadjusted differences wb~@7,D 审核定稿和最后审查：未经调整的差异 [LRLJ_~g5 @g G<le6 "*})3['n 6. Reporting 6d+p 7 x 报告 $v Z$'( 学会计论坛bbs.xuekuaiji.com O`vTnr Y Appendix 0>zbCubPH 附录 S6[v;{xJ Audit procedure Ag@; 审计程序 VWO9=A*Y|
