1. Assurance engagements and external audit
保证约定和外部审计 Q-:IE
T P b(XR+ Materiality， true and fair presentation， reasonable assurance #~Z55 D_ 物质性，真实公平的描述，合理的保证 Bh\>2]~@a #kt3l59Ty Appointment， removal and resignation of auditors =oPc\VYW 审计人员的的任命、免职和辞职 A
M ZWPU z :_o3W.E Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion #r ;;d( 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 ,py:e>+^t ]$VYzE2e Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior AK b rXKx 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 Y,%d_yR[ x/pM.NZF1 Engagement letter } 9qbF+b 约定书（委托书） 1 JIo,7 JGB 9Z 2. Planning and risk assessment )O~V3 a 规划和风险评估 TL?(0]H fe wf=
s-C General principles Qmk}smvH 一般原则 "&,Gn# 'FG 4R~f Plan and perform audits with an attitude of professional skepticism PU6Sa-fQ2, 持专业的怀疑态度计划和执行审计工作 L:(>ON Y8^pg v Audit risks = inherent risk ×control risk ×detection risk Z?#_3h$"T 审计风险=内在风险×控制风险×检查风险 q*^F"D:?k w!=Fi
Risk-based approach Y<vsMf_U
基于风险的办法 opKk#40 9
EE},D Understanding the entity and knowledge of the business
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了解商业的实质和知识 @vC7j>*4B :RH0 .5) Assessing the risks of material misstatement and fraud */|Vyp- 评估材料错报和舞弊的风险 ?)ROQ1-#@ FHu
-'; Materiality （level）， tolerable error =deqj^&@ 重要性（级别），可容忍误差 _7O;ED+ uP:Y[$O Analytical procedures Gxtb@` f 分析程序 huu v`$~y QB Nnvg4v Planning an audit wQ4 IQ! 规划审计工作 !&3iZQGWv "K"]/3`k- Audit documentation： working papers Q bg,q 审计文件：工作底稿 oj6b33z _ 2WG6y; The work of others (\Iz(N["G 其他机构的文件 7
^fpbrj O%g%*9 Rely on the work of experts : DxC jv 依靠专家的工作 Y SvZ7G(m> C;T:'Uws Rely on the work of internal audit $yl Q \Y' 依靠内部审计工作 2f% G`4/p {E oRY/] 3. Internal control Q}a,+*N. 内部控制 <*g!R! ^k'?e"[gTs The evaluation of internal control systems ?HP54G<{xz 对内部控制系统的评估 "71,vUW rc*iL Tests of control Y\.d s%G 控制测试 ;>eD`Wh 6hE. i
x Substantive procedures （time， nature， extent） \WDL?(G< 实质性程序（时间，性质，程度） nPW?DbH + LIo3a38n?y Transaction cycles： revenue， purchases， inventory， etc.
Gj~1eS 交易周期：收入，采购，库存等。 -`iXAyr)m oBA]qI "k8Yc<`u 4.Audit evidence V-y"@0%1 审计证据 >y2;sJ4]D% ~\4B 1n7 Obtain sufficient， appropriate audit evidence [ 3yzVcr~4 获取足够、适当的审计证据 UN~dzA~V !J5k?J&{= Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations cB;:}Q08# 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 <K~> :4c K/2k/\Jk[_ The audit of specific items "Ih>> |r 审计的具体项目 K+0&~XU q(i^sE[y Receivables： confirmation 2(-J9y| 应收帐款：确认 *H"IW0I ;g3z?Uz) Inventory： counting， cut-off， confirmation of inventory held by third parties N2?o6) 存货：数量，减值，第三方持有存货的确认 <Rs# y: kWF/SsE Payables： supplier statement reconciliation， confirmation 0{ZYYB&"~J 应付帐款：供应商的申明一致，确认 ]x8_f6;D 4(VVEe Bank and cash： bank confirmation h>'9-j6B 银行存款和现金：银行的确认 .4M8 0ssKZ9Lc Auditing sampling r'kUU] j9 审计抽样 m=^`u: = 61Z#;2] 5.Review
e}x}Fj</( 复核 LQ,RQ~! &GF|Rr8NXs Subsequent events uHBEpqC % 随后发生的事件 hX-([o nkKiYr bYuQ"K
A$ QT1(= wK3 U~~Y'R\ NU Going concern yIm@m[B;
持续关注 6GxQ< C~do*rnM^ Management representations \2?p 与管理层的交涉沟通 M18H1e@Al hEO#uA R^Z Audit finalization and the final review： unadjusted differences D;f
[7Cac 审核定稿和最后审查：未经调整的差异 QHt;c ;(a\F ?[$=5? 6. Reporting |G2hm8
Y 报告 ~s}0z&v^te 学会计论坛bbs.xuekuaiji.com 5ryzAB O\2 Appendix <@ B zF0 附录 g$&uD Audit procedure ) V!9/d 审计程序 ] gN]Cw\L
