1. Assurance engagements and external audit
保证约定和外部审计 |F =.NY
@%MGLR{pH Materiality， true and fair presentation， reasonable assurance .q 4FGPWz 物质性，真实公平的描述，合理的保证 +OI nf_O -Y"2c,~pH Appointment， removal and resignation of auditors HXB &
6 审计人员的的任命、免职和辞职 ?|hY tV T%TO?[cN Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion dHn,;Vv^6 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 M;.:YkrUH ,}^;q58 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior IS{>(XT{ 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 @&Af [X4s m$'Zi S5 Engagement letter ``h* A 约定书（委托书） !|,djo!N ;
jJ%< 2. Planning and risk assessment py/ #h$eY 规划和风险评估 l n09_Lr Fe 7 8YDx? General principles Qyj:!-o 一般原则 Z7MGBwP( 8(:O5# Plan and perform audits with an attitude of professional skepticism I^ ``x+a 持专业的怀疑态度计划和执行审计工作 r
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^7`gf Audit risks = inherent risk ×control risk ×detection risk ) @f6 审计风险=内在风险×控制风险×检查风险 s%z dP
lxLEYDGFS Risk-based approach :RX zq C 基于风险的办法 [-=y*lx %g baR*4{] Understanding the entity and knowledge of the business >\1j`/ :ZI 了解商业的实质和知识 Pfg.'Bl OJ#
d Assessing the risks of material misstatement and fraud ~N+H7T.L 评估材料错报和舞弊的风险 A9y3B^\* F^ wm&:%{` Materiality （level）， tolerable error =%crSuP 重要性（级别），可容忍误差 _s0;mvz' yzL6 oU-{& Analytical procedures `Y< FR 分析程序 Hh qNp U F*,RDM'M Planning an audit \2 `|e o 规划审计工作 8SO(pw9 = i Wn
T Audit documentation： working papers ;<K#h9#*7
审计文件：工作底稿 | )YN"nqg |#O>DdKHT The work of others 1n>(CwLG" 其他机构的文件 -=4:qQE w ! X<dN.. Rely on the work of experts J+Zp<Wu- 依靠专家的工作 8]% e[ c" S{5xh0& Rely on the work of internal audit rIA br5CG 依靠内部审计工作 z~RE}k +)e+$
l 3. Internal control u'"]{.K>fb 内部控制 }m.45n/ S, qEKWyLd The evaluation of internal control systems 6F3FcUL 对内部控制系统的评估 <3[0 A;W=1 0-I L@Di`F Tests of control +(8 Z8]Jf 控制测试 zXv2plw( P^m&oH5]EG Substantive procedures （time， nature， extent） F+m;y 实质性程序（时间，性质，程度） ;0:[X+"( 5P![fX|5 Transaction cycles： revenue， purchases， inventory， etc. 63pd W/\j 交易周期：收入，采购，库存等。 2$yNryd o Yrg;]H 9<1 dps=c 4.Audit evidence rc7^~S] 5 审计证据 =$F<Ac;& )&.Zxo;q= Obtain sufficient， appropriate audit evidence C5 EaP%s 获取足够、适当的审计证据 sH+ 90|? G57c 8}\4 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations - ~`)V`@ 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 %"BJW 9 kLA57 The audit of specific items ix_&<?8 审计的具体项目 _'Hw` 0}s D[p`1$E-1v Receivables： confirmation o%[swoM@ 应收帐款：确认 )EIT>u= . MH;u3U Inventory： counting， cut-off， confirmation of inventory held by third parties e3]v
*<bj 存货：数量，减值，第三方持有存货的确认 fsUZG
6 F0/!+ho Payables： supplier statement reconciliation， confirmation (A\\s$fE/1 应付帐款：供应商的申明一致，确认 ^.
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p?'&P! Bank and cash： bank confirmation IQQ QB 银行存款和现金：银行的确认 V&J'2Lq )H[Pz.'ah0 Auditing sampling #7p !xf^ 审计抽样 Z90]I<a~ C,Vvb B 5.Review
/J[s5 { 复核 WS Oz^] ;]^% 6B n Subsequent events Y@2yV(m)o 随后发生的事件 n|eM}ymF+ WM9z~z'2a K aNO&%qX A/ 88WC$v Tx|y!uHh Going concern #i=k-FA)H 持续关注 yVgHu#?PM >IJX=24Rc Management representations ].Xh=7&2{ 与管理层的交涉沟通 )w,<XJhg` > - U+o.o Audit finalization and the final review： unadjusted differences ^JAp#?N^9 审核定稿和最后审查：未经调整的差异 K#xL- cr ~.],$Om b!`{fwV 6. Reporting J7 +[+Y 报告 - | 4 Oq 学会计论坛bbs.xuekuaiji.com W}@IUCRs Appendix 3a}53? $ 附录 eD!mR3Ai@D Audit procedure d8K|uEHVz 审计程序 5K w?#
