1. Assurance engagements and external audit
保证约定和外部审计 s{:
Mu~v mmKrmM*1 Materiality， true and fair presentation， reasonable assurance .$OInh 物质性，真实公平的描述，合理的保证 ytC{E_ c,~44Z Appointment， removal and resignation of auditors B]qh22Yib 审计人员的的任命、免职和辞职 7kwG_0QO *HXq`B Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion ,/ig8~u'c 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 s]& y\Z 1Ev +':% Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior EqmJXD m 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 k?8W2fC 7Rh
:+bT Engagement letter %8 {_;-f 约定书（委托书） yR$_$N+E <V8i>LBlz 2. Planning and risk assessment Z
{CL ! 规划和风险评估 qlxW@| pnG8c< General principles t/D
Q<B_ 一般原则 h9-Ky@X` ?^! dLW Plan and perform audits with an attitude of professional skepticism gd ZVc9 _ 持专业的怀疑态度计划和执行审计工作 #&:nkzd V $_0VN'+Z Audit risks = inherent risk ×control risk ×detection risk
c]n03o 审计风险=内在风险×控制风险×检查风险 Iw:("A&~ KN`z68c4L Risk-based approach jlP7'xt1% 基于风险的办法 H'`(|$:| ,TtDCcjd%f Understanding the entity and knowledge of the business .#eXNyCe 了解商业的实质和知识 2&d&$Jg W uQYEbap Assessing the risks of material misstatement and fraud stG& (M 评估材料错报和舞弊的风险 yy74>K 3.H-G~ Materiality （level）， tolerable error ,+BgY4OY 重要性（级别），可容忍误差 T> 'Vaxo Mfr#IzNHN Analytical procedures wE \c?*k 分析程序 C r%r<*s Pb;`'<*U Planning an audit -]A#G`' 规划审计工作 *Kkw ,qp/ )89jP
088V Audit documentation： working papers )l}wjKfgO 审计文件：工作底稿 FlG^
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D pdHb The work of others h3IkO
h4|h 其他机构的文件 gWo~o]f B3t>M)
9 Rely on the work of experts g DG m32 依靠专家的工作 $Ig,cTR.b `6$b1qv, Rely on the work of internal audit P$ef
,ZW" 依靠内部审计工作 ]+dl=SmF mO>
M =2A 3. Internal control CEq]B:[IC 内部控制 (NC >[ P/9J !.C m The evaluation of internal control systems s3Ce]M
H 对内部控制系统的评估 )YtL=w?L' F\rSYjMyk Tests of control 26VdRy{[ 控制测试 \=V[ba:q \87J~K' Substantive procedures （time， nature， extent） Ux
T [ 实质性程序（时间，性质，程度） kte.E%.PE AS_+}*WSFQ Transaction cycles： revenue， purchases， inventory， etc. 3a}`xCO5 交易周期：收入，采购，库存等。 ==Mi1Q#5C *9ub.:EUwV l_-n&(N2<[ 4.Audit evidence *m@
w^In^ 审计证据 /j/%w T2m PB67 ?d~ Obtain sufficient， appropriate audit evidence xBfe8lor 获取足够、适当的审计证据 >#U <# ~* c= Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations d
KQV4dc> 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 4`P2F nJ? b N e\ {k The audit of specific items -b0'Q 审计的具体项目 9PqgBq xM
//] Receivables： confirmation #*$@_ 应收帐款：确认 $,,>R[; w G=5t5[KC Inventory： counting， cut-off， confirmation of inventory held by third parties |kNGpwpI 存货：数量，减值，第三方持有存货的确认 nCMa $+ tZ
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Payables： supplier statement reconciliation， confirmation {3(.c, q@ 应付帐款：供应商的申明一致，确认 qZsddll u\6]^T6 Bank and cash： bank confirmation LsQ8sF P_" 银行存款和现金：银行的确认 =&VXn{e :t{vgi D9 Auditing sampling ZHF(q6T 审计抽样 Q b't*2c%
pl,Z 5.Review
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复核 >-@ U_p 6 _ 5d Subsequent events km\ld&d]$ 随后发生的事件 0yC`9g )( 1uS-Tx DGZY~(] ivX37,B\bS RY ZE*lWUh Going concern 51M^yG&M 持续关注 =8~R $z% iE^a %|?} Management representations G(0y|Eq 与管理层的交涉沟通 {rvbo1t >6I.%! jU Audit finalization and the final review： unadjusted differences -yAnn 审核定稿和最后审查：未经调整的差异 CFJjh^
~= >U~|R=* {y:#'n 6. Reporting X
s>s|_T 报告 N~$Zeq= 学会计论坛bbs.xuekuaiji.com >GznG[Ku Appendix HD:%Yv 附录 ^5 ^}MB % Audit procedure J,1osG<6x 审计程序 %]<RRH.w
