1. Assurance engagements and external audit
保证约定和外部审计 : q%1Vi wyB]!4yy, Materiality， true and fair presentation， reasonable assurance .Hqq!& 物质性，真实公平的描述，合理的保证 g1[BrT, r2.w4RMFua Appointment， removal and resignation of auditors !0Nf`iCQ( 审计人员的的任命、免职和辞职 [(#)9/3, Il&7n_ H Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 7:uz{xPK6 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 E\s1p: % 8Z9>h:c1 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior X5J )1 rL 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 [j '!+)>_ q 9xA.* Engagement letter
a }FyJp 约定书（委托书） CQ/+- -o A~a 3bCX+" 2. Planning and risk assessment [ R+M .5 规划和风险评估 H OWpTu( *.>@ General principles -;_"Y]# 一般原则 QA0u T{x90 C@`#@1X Plan and perform audits with an attitude of professional skepticism {X(nn.GpC 持专业的怀疑态度计划和执行审计工作 Z@Q*An |*g#7 YL Audit risks = inherent risk ×control risk ×detection risk #n|5ng|CJ 审计风险=内在风险×控制风险×检查风险 ]9w) 0iH E# (e2Z= Risk-based approach Q2m[XcnX 基于风险的办法 Ah7"qv'L\ ]YhQQH1> ] Understanding the entity and knowledge of the business oOI0q_bf 了解商业的实质和知识 -kLBq :M mm: TR?^ Assessing the risks of material misstatement and fraud zu
@|"f^` 评估材料错报和舞弊的风险
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Materiality （level）， tolerable error )$E) {(Aa 重要性（级别），可容忍误差 =Vs?=|r A
9BoH[is7 Analytical procedures j`.&4.7+ 分析程序 g*oX `K. eUN aq&M Planning an audit @~ke=w6&pe 规划审计工作 vkGF_aenk 7MrHu 2rZ= Audit documentation： working papers }?mSMqnB 审计文件：工作底稿 lF/
Xs (! {*@?S The work of others =h-E N_[ 其他机构的文件 #bt f|\D 2H9hN4 N Rely on the work of experts QlMLWi 依靠专家的工作 us|H
b BE@(| U Rely on the work of internal audit m"Mj3Z: 依靠内部审计工作 q6-o!>dLQ zx\ -He 3. Internal control `H:`JBe=+[ 内部控制 aIa<, nD
eVY K The evaluation of internal control systems (n B[aM 对内部控制系统的评估 >fP; H}S6 KM[0aXOtv Tests of control E%v0@ 控制测试 :B5*?x bv]SR_Tiq Substantive procedures （time， nature， extent） &K'*67h 实质性程序（时间，性质，程度） `W)?d I?#M `x
_(E Z Transaction cycles： revenue， purchases， inventory， etc. d6tv4Cf
交易周期：收入，采购，库存等。 71[?AmxV a~LA&>@ wMCg`
rk 4.Audit evidence %p)& mYK{ 审计证据 c$ib- 3^
UoK Obtain sufficient， appropriate audit evidence tTTHQ7o*BD 获取足够、适当的审计证据 C=&n1 / *\'t$se+ Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations Rf`_q7fm
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 1gBLJ0q $-UVN0= The audit of specific items n5"oXpcIx 审计的具体项目 +zch e $[`rY D/. Receivables： confirmation (S W6?5 应收帐款：确认 &D{!zF 6:%lx G Inventory： counting， cut-off， confirmation of inventory held by third parties 8 f~x \. 存货：数量，减值，第三方持有存货的确认 J2x}@p r{r~!=u Payables： supplier statement reconciliation， confirmation MQw}R7 应付帐款：供应商的申明一致，确认 D['J4B ,|yscp8 Bank and cash： bank confirmation Ua|iAD 1 银行存款和现金：银行的确认 |Y}YhUI & 8k:^( kByF Auditing sampling 5%9Uh'y# 审计抽样 0^V<,CAV :t`W&z41 5.Review
+j F |8 复核 dO2?&f
5L2j, ] Subsequent events ~x9J&*zxM 随后发生的事件 ?F]
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:x TE o K!ogpd&X& n[!QrEeR}, %E @o8 Going concern "Ua-7Q&A 持续关注 xa'U_]m N{g7 Management representations m4OnRZYlw 与管理层的交涉沟通 .?3ro Q ]8 }2 Audit finalization and the final review： unadjusted differences 46)[F0,$r 审核定稿和最后审查：未经调整的差异 -6-rX D ,8Q0AkG '+$r7?dKP 6. Reporting 6P >Y2xV: 报告 Jxe 5y3*
( 学会计论坛bbs.xuekuaiji.com vjGJRk|XED Appendix ".|8 (Y 附录 ] H;E(1iU Audit procedure 3 $%#n* 审计程序 Y1r'\@L w
