1. Assurance engagements and external audit
保证约定和外部审计 ADA* w 1 N$8"X-na ? Materiality， true and fair presentation， reasonable assurance $[(FCS 物质性，真实公平的描述，合理的保证 r`:dUCFE M:K4o% Appointment， removal and resignation of auditors v #Q(g/^ 审计人员的的任命、免职和辞职 8RVeKnpXTV -9"[/ Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion ob(~4H- 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 &+
pp;1ls HR?a93 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 6uWPIM; 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 FOX 0 .OF2O} Engagement letter -
$y/ *' 约定书（委托书） ~NO'8 Mr %TQ5#{Y 2. Planning and risk assessment lMX Ld91 规划和风险评估 ]-u>HO g\ xa%2w] General principles y@]:7 一般原则 6J \A%i %0eVm
Plan and perform audits with an attitude of professional skepticism f u`|@S 持专业的怀疑态度计划和执行审计工作 \MmKz^tO ZL- ` 3x Audit risks = inherent risk ×control risk ×detection risk LGC3"z\= 审计风险=内在风险×控制风险×检查风险 G/}nwj\ 4:XVu Risk-based approach ",Fqpu&M 基于风险的办法 6b=7{nLF lO^YAOY Understanding the entity and knowledge of the business y
vKKE 了解商业的实质和知识 }F) eA1 ]=0$-ImQ@x Assessing the risks of material misstatement and fraud vtf
`+q 评估材料错报和舞弊的风险 1?ST*b .?-]+ -J?` Materiality （level）， tolerable error u]QG^1.qYe 重要性（级别），可容忍误差 7
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Analytical procedures < o&\/uO~H 分析程序 :.NCS`z_ Zk
9 i}H Planning an audit G!m;J8#m( 规划审计工作 % KmhR2v KH76Vts Audit documentation： working papers CK RnkTTiV 审计文件：工作底稿 9TOq A4 U~[ tp1Z) The work of others $t42?Z=N&z 其他机构的文件 Ng<oz*>U H=7Nh6v Rely on the work of experts !5h@uar 依靠专家的工作 `}&}2k r#' E;Yx Rely on the work of internal audit yM* < BV 依靠内部审计工作 R//S(eU68\ {'eF;! !Dy 3. Internal control q#!c6 lG 内部控制 &Kc 'g H M/ a5o|>8 The evaluation of internal control systems i ?pC[Ao-_ 对内部控制系统的评估 V(6ovJpA0 RkXW(T` Tests of control N"o+;yR 控制测试 |+(Hia,X &IgH]?t Substantive procedures （time， nature， extent） Nc[V kJ] 实质性程序（时间，性质，程度） y5lhmbl: e j+>&~ Transaction cycles： revenue， purchases， inventory， etc. LuW^Ga"E 交易周期：收入，采购，库存等。 1q;r 4$n +c_8~C B< BS>(Nr> 4.Audit evidence 9$:+5f,%a 审计证据 piKR*|F :\8&Th}Se Obtain sufficient， appropriate audit evidence n aB`
@ 获取足够、适当的审计证据 j*}2A I ZpQ8KY$ 5 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations x$\w^h \F 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 1brKs- z dX:#KdK The audit of specific items TdH~ s z 审计的具体项目 U/I+A|S[ tM;S
)S(= Receivables： confirmation i7(\i2_P 应收帐款：确认 !`F^LXGA v&*}O
Inventory： counting， cut-off， confirmation of inventory held by third parties JqmKD4p 存货：数量，减值，第三方持有存货的确认 &SE+ 7HXw -S %)2(f^ Payables： supplier statement reconciliation， confirmation =)Q0=!%- 应付帐款：供应商的申明一致，确认 -6u#:pVpU bkfk9P Bank and cash： bank confirmation fKZgAISF 银行存款和现金：银行的确认 [e+$jsPl ``4lomz> Auditing sampling 6$^
dOJ_" 审计抽样 lKF<] 25 D1VM_O
5.Review
:},/ D*v 复核 F"M$ "rC] HfgK0wIi Subsequent events qEbzF#a-: 随后发生的事件 "G`8>1tO_ !,3U_! d~b#dcv$" oPA
[vY ;Jrk#7 Going concern Z'I0e9Jw 持续关注 SMdkD]{g 8f wM)DKS Management representations cWA$O*A 与管理层的交涉沟通 \7Fkeo+ Z*rA~`@K6 Audit finalization and the final review： unadjusted differences Ly$s 0.! 审核定稿和最后审查：未经调整的差异 {? dW-
WaRYrTDv64 (\6R"2 6. Reporting JrdH6Zg 报告 WrGz` 学会计论坛bbs.xuekuaiji.com *t+ E8)qL Appendix 32sb$|eQq 附录 ?) ~j>1"S Audit procedure !bH
M:!6^ 审计程序 U@$=0*
