1. Assurance engagements and external audit
保证约定和外部审计 I j /J . 9ne'Ta Materiality， true and fair presentation， reasonable assurance Y'T#
物质性，真实公平的描述，合理的保证 t JP(eaqZ n9^zAcUbAW Appointment， removal and resignation of auditors y8@!2O4 审计人员的的任命、免职和辞职 qz &)|~,\C <PxEl4 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion x@=7M'vr% 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 m[f\I^ \%8 eu =2a> Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior ~nQb;Bdh% 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 `*a ,8M% s5HbuyR^ Engagement letter ?0x;L/d]) 约定书（委托书） Y
S*t7 xjYFTb} ! 2. Planning and risk assessment tdm /U 规划和风险评估 ;b^ @o,= Syk^7l General principles ~U|te _l 一般原则 H ; 6V
|8B[yr.b Plan and perform audits with an attitude of professional skepticism ;#due 持专业的怀疑态度计划和执行审计工作 0/Csc\Xl 1^COR+>L Audit risks = inherent risk ×control risk ×detection risk -Da_#_F 审计风险=内在风险×控制风险×检查风险 *uIHa" yWuq/J: Risk-based approach iq#Z\ Y( 基于风险的办法 x^ "OH Z& %61jGK Understanding the entity and knowledge of the business
JF7T1T 了解商业的实质和知识 8 c9_=8vw LYX+/@OU2 Assessing the risks of material misstatement and fraud 1gC=xMAT 评估材料错报和舞弊的风险
]q j%6tz aF:I]]TfK~ Materiality （level）， tolerable error h5JXKR.1]c 重要性（级别），可容忍误差 . XmD[= Wg[`H=)Q Analytical procedures M I/1uw 分析程序 F~B8XUa3 Wq4?`{ Planning an audit U;(&!Ei 规划审计工作 ^%L$$V
nG `{ /tx! Audit documentation： working papers cH#` f4 审计文件：工作底稿 {XVSHUtw
()r DM@ The work of others #E#70vWp\O 其他机构的文件 Xf0pQ]8\ +m1edPA[ Rely on the work of experts R:E` 依靠专家的工作 */1z =
"Xm'(c( Rely on the work of internal audit . &e,8 依靠内部审计工作 b7$?'neH/. M 1^pW 6 3 3. Internal control u!Z&c7kPI 内部控制 G
-;Yua2\ SbB5J> >7J The evaluation of internal control systems +,smjg :O 对内部控制系统的评估 n8?gZ` W R}0c O^V Tests of control {M=tw 控制测试 pY2nv/ t~Uqsa>n@' Substantive procedures （time， nature， extent） -Xj+7}4 实质性程序（时间，性质，程度） kxKBI{L y]/{W}D Transaction cycles： revenue， purchases， inventory， etc. A >x{\ 交易周期：收入，采购，库存等。 9TF[uC)-2 &t4j p
x 03,+uf 4.Audit evidence O vFZ&S[ 审计证据 Hi ?],5,/ NE( 6`Wq` Obtain sufficient， appropriate audit evidence s~GO-v7 获取足够、适当的审计证据 `Z{7Ut^) Y A;S'dxY Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations !_]WUQvV? 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 L<E`~\C' [P[syi#]t The audit of specific items j tZ@`io 审计的具体项目 /_ LUys/0 t?/#:
J*_7 Receivables： confirmation %1#5
7- 应收帐款：确认 Tj.;\a|d 2qN6{+] Inventory： counting， cut-off， confirmation of inventory held by third parties ZJ!/49c*> 存货：数量，减值，第三方持有存货的确认 E;h#3
B9 PPohpdd) Payables： supplier statement reconciliation， confirmation 39u!j|VH 应付帐款：供应商的申明一致，确认 f$P pFSY
4 aeSXHd?+( Bank and cash： bank confirmation 7)[4|I 银行存款和现金：银行的确认 ?
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{d A#r>z\1 Auditing sampling MJK L4 G 审计抽样 ] e+S ~me w;X-i.%` 5.Review
C[~b6 UP 复核 W$,c]/u| #w#B' Subsequent events lT*Hj. 随后发生的事件 Yn cY_Hu lGs fs( e`Yx]3;u( 1MOQ/N2BR /\2 s%b* Going concern lqu1H& 持续关注 [
h%ci3 oZ!rK/qoA Management representations p7 |~x@q+ 与管理层的交涉沟通 n- p|7N '*W/Bett Audit finalization and the final review： unadjusted differences V
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I +E 审核定稿和最后审查：未经调整的差异 M@
mCB cbN W| ~Ehg JgEpqA12 6. Reporting #Jg )HU 9
报告 6N6d[t " 学会计论坛bbs.xuekuaiji.com 7Sr7a { Appendix g,9o'fs`x 附录
%<K`d Audit procedure 2T iUo(MK 审计程序 9QZ;F4 r
