1. Assurance engagements and external audit
保证约定和外部审计 7g{JE^u d72
yu3 Materiality， true and fair presentation， reasonable assurance twldw
uN 物质性，真实公平的描述，合理的保证 9%ct n@bkZ/G Appointment， removal and resignation of auditors og+Vrd 审计人员的的任命、免职和辞职 ?Y\WSI? i hTby:$aCg Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion BBX/ &d8n 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 3 Z SU^v ]CS
N7Q+l Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior f]Aa$\@b 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 UDJ#P9uy Pk5\v0vkg Engagement letter r
SoT]6/ 约定书（委托书） Edh9=sxL xk8
NX-: 2. Planning and risk assessment 0VR,I{<.{ 规划和风险评估 5gx;Bp^_ :|I"Em3R General principles h;}
fdk 一般原则 $E:z*~ ? loq2+( Plan and perform audits with an attitude of professional skepticism "AMw o(Yi 持专业的怀疑态度计划和执行审计工作 wp~KrUlR Z
*l&<q># Audit risks = inherent risk ×control risk ×detection risk A~?)g!tS< 审计风险=内在风险×控制风险×检查风险 - 2U|G z:dW 'U?1 Risk-based approach }Sh@.3* 基于风险的办法 /N/j wLr "Gqas bX Understanding the entity and knowledge of the business n~w[aj C/ 了解商业的实质和知识 (
l2n%LL]* +['1~5 Assessing the risks of material misstatement and fraud 2" Unk\Y 评估材料错报和舞弊的风险 #>5T,[{?j 5|bf rc Materiality （level）， tolerable error ] 4*E: 重要性（级别），可容忍误差 )
AGE"M3X KV{ Analytical procedures 5PpS/I:on 分析程序 %_5?/H@%3z Lq@uwiq! Planning an audit 3dtL[aVwY 规划审计工作 0H'G./8 h;cw=G Audit documentation： working papers ] TZ/=I d 审计文件：工作底稿 J<cY'?D /b4>0DXT5 The work of others dt<P6pK- 其他机构的文件 YB{'L +Wbw 1':};}dCJ Rely on the work of experts H}usL)0&& 依靠专家的工作 RSjcOQ8&.w V3
~&R:Z9e Rely on the work of internal audit cft@s Y 依靠内部审计工作 ?FZ)
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".6=E#W 3. Internal control _w5c-\-PUM 内部控制 `RE
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3;`A7, The evaluation of internal control systems N_0B[!B] 对内部控制系统的评估 `Z2-<:]6&a 7 $L*nf Tests of control `P;3,@
e 控制测试 .36]> 8 @_#]
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Substantive procedures （time， nature， extent） $D* Yhv!/ 实质性程序（时间，性质，程度） 6* tky; N;cSR\Ng Transaction cycles： revenue， purchases， inventory， etc. }hc+ENh 交易周期：收入，采购，库存等。 f_. 0 u M cm>+f ^4?n a7z% )i;Z 4.Audit evidence p<RI vSqM 审计证据 C8 $KVZ clT[ ?8* Obtain sufficient， appropriate audit evidence #\LYo{op/. 获取足够、适当的审计证据 > mP( [] t0ZaI E Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations Ig e*tOv2 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 Oh7wyQiV }A<fCm7 The audit of specific items drB$q [Ak9 审计的具体项目 V67<Ky> P`n"E8"ab< Receivables： confirmation 1L _(n
应收帐款：确认 PW* [( VX ,Mn?h\ Inventory： counting， cut-off， confirmation of inventory held by third parties 1W>0 存货：数量，减值，第三方持有存货的确认 |f[:mO l
]5!$N* Payables： supplier statement reconciliation， confirmation 6?l|MU"Q. 应付帐款：供应商的申明一致，确认 TzV~I\a| *,XT;h$'> Bank and cash： bank confirmation , LDdL 银行存款和现金：银行的确认 }Szs9-Wns 3=^B
& AB Auditing sampling 'R n\ CMTH 审计抽样 @p9YHLxLjQ YD; "_yH 5.Review
\'P79=AU 复核 v-}D>)M^W 4~0 @(3 Subsequent events /| [%~`?BM 随后发生的事件 )m10IyUAY ek0,@ Vg9 BbNl:` wg KM6? ia%U;M Going concern vsbD>`I
持续关注 {&)E$ M /h K/t; Management representations q>dERN& 与管理层的交涉沟通 !u%XvxJwDb W& 9X <c* Audit finalization and the final review： unadjusted differences FmtV[C # 审核定稿和最后审查：未经调整的差异 PWN$x`h g[ qyY]:
(8 d>`s+B9K0 6. Reporting 0d #jiG 报告 ZTi KU) 学会计论坛bbs.xuekuaiji.com qf B!)Y Appendix ne'Y {n(8% 附录 jsIT{a*] Audit procedure 0"xD>ue& 审计程序 `&o>7a;
