1. Assurance engagements and external audit
保证约定和外部审计 3 l~7 OXM=@B<" Materiality， true and fair presentation， reasonable assurance Pzzzv^+ 物质性，真实公平的描述，合理的保证 +1c r6a oe^JDb# Appointment， removal and resignation of auditors | ;a$
l(~< 审计人员的的任命、免职和辞职 h !(#
/ h= '&^1 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion &&<l} E 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 wG s'qL"z vD#kH 1 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior T"H"m4{' 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 t
4M-;y 6X'0 T} Engagement letter nvQX)Xf 约定书（委托书） X^&--@l}T! 'tM D=MH 2. Planning and risk assessment fA1{-JzV<4 规划和风险评估 5>S1lya m WS4Dzu
ZZ General principles \kI{# 一般原则 @`B_Q v@ G
9 &,` Plan and perform audits with an attitude of professional skepticism } @3q;u ) 持专业的怀疑态度计划和执行审计工作 G,WLca[ '?I3&lYz{ Audit risks = inherent risk ×control risk ×detection risk }vP (SF 6 审计风险=内在风险×控制风险×检查风险 PS!or!m @>ys,dy Risk-based approach '.%Omc
基于风险的办法 #d<"Ub ryz NM3 Understanding the entity and knowledge of the business .*"KCQGOgM 了解商业的实质和知识 Z-}A "n N
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Assessing the risks of material misstatement and fraud ^u90N>Dvq 评估材料错报和舞弊的风险 7zN7PHT=$t 8yOhKEPX Materiality （level）， tolerable error uTO%O}D N 重要性（级别），可容忍误差 <7Yh<(R e^ W%&s$b( Analytical procedures o)b-fAd@$ 分析程序 7&jq = +S#Xm4 Planning an audit inq
{" 6 规划审计工作
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1A e l*CCnqE Audit documentation： working papers =%I;Y& K 审计文件：工作底稿 T#Bj5H 9zx
9t The work of others i;qij[W. z 其他机构的文件 1x##b [LC :YX5%6 Rely on the work of experts
(t@ !0_5 依靠专家的工作 &+hk5?c / 1jBIi Rely on the work of internal audit lc [)Ev 依靠内部审计工作 5}5oj37x XN \rq= 3. Internal control rkdA4'66w 内部控制 I;?PDhDb g& . OJ The evaluation of internal control systems y=
8SD7P' 对内部控制系统的评估
noB8*n0 Tk 'P v Tests of control @0tX ,Z
9 控制测试 o 1{3[=G ^rY18?XC+: Substantive procedures （time， nature， extent） JXt_
实质性程序（时间，性质，程度） ^e\$g2). n8\88d Transaction cycles： revenue， purchases， inventory， etc. v/v PU 交易周期：收入，采购，库存等。 oRg ,oy %SCt_9
u ,E% O_:}R 4.Audit evidence b8%
TwYp 审计证据
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qMA";Frt3N Obtain sufficient， appropriate audit evidence -V" W 获取足够、适当的审计证据 jWvi% I qi XW2ZQMos1 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations k`z]l; : 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 @li/Y6Wh w|0:0Rc~u The audit of specific items S$40nM 审计的具体项目 ^ e $!19g A | U0e`Iw Receivables： confirmation S
{+Z.P 应收帐款：确认 ]vV)$xMX '9Q#%E!* Inventory： counting， cut-off， confirmation of inventory held by third parties oe<@mz/ 存货：数量，减值，第三方持有存货的确认 6p&uifY}tR E1w8d4P,G Payables： supplier statement reconciliation， confirmation _sL;E<)y( 应付帐款：供应商的申明一致，确认 7j#Ix$Ur eZh
F<<Y Bank and cash： bank confirmation \W= Z`w3 银行存款和现金：银行的确认 x] R0zol NweGK Auditing sampling ofI,[z3 审计抽样
B"5x s sK/ymEfRv 5.Review
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0o^T 7C 复核 5'`Dr TOA O69TU[Vn Subsequent events }!|$;3t+c 随后发生的事件 Wy M2h i] ,~tT|P F,K))325
2#/sIu-L <y7Hy&&y- Going concern [
`_sH\ 持续关注 J*:_3Wsy eIf- 7S]m Management representations V pY,@qh 与管理层的交涉沟通 n!Y}D:6c6 0=40}n&` Audit finalization and the final review： unadjusted differences L`9.Gf 审核定稿和最后审查：未经调整的差异 :2wT)w z ![]6| G& $GhL-sqm 6. Reporting @$%.iQ7A; 报告 WYcZ
D_ 学会计论坛bbs.xuekuaiji.com z 9WeOs Appendix vkG%w ;
附录 ^4Se=Hr
z2 Audit procedure Zz 'g&ew o 审计程序 OI6m>XH?
