1. Assurance engagements and external audit
保证约定和外部审计 c[j3_fn1] : ;d &m Materiality， true and fair presentation， reasonable assurance 4y
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$l 物质性，真实公平的描述，合理的保证 KIuYWr7& ETtK%%F0 Appointment， removal and resignation of auditors HD`Gi0 审计人员的的任命、免职和辞职 }K &K { 9} =Qz 8"rt# Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion u `("x5sa 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 i#Wl?(-i bJe^x;J9 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior YjsaTdZ!& 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 9 |OQHy LoTq 2 / Engagement letter %K/rPhU 约定书（委托书） 0<o#;Z
Q] H,\c" 2. Planning and risk assessment .oS KSld 规划和风险评估 al" 1T- < xc"y|7X General principles O81})r *Y 一般原则 ^ ]`<nO bggSYhJ?\# Plan and perform audits with an attitude of professional skepticism r3iNfY b 持专业的怀疑态度计划和执行审计工作
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Audit risks = inherent risk ×control risk ×detection risk v3~,1)#aI 审计风险=内在风险×控制风险×检查风险 dnN " @gTp iV2 Risk-based approach P = S)V 基于风险的办法 rl6vt*g [#14atv Understanding the entity and knowledge of the business U jw ^j 了解商业的实质和知识 /#Ew{RvW' F.T~txQ~u Assessing the risks of material misstatement and fraud Z\@vN[[ 评估材料错报和舞弊的风险 &5zUk++ .4?M.Z4[ Materiality （level）， tolerable error m2 N
?Fg 重要性（级别），可容忍误差 w V U(Du S Xgp
j Analytical procedures /'ybl^Km 分析程序 ,Z H)[P)5P b z<wihZj Planning an audit - |V@zSKr3 规划审计工作 v&uIxFCR mu:Q2t^ Audit documentation： working papers dqG+hh^ 审计文件：工作底稿 _ sM$O> N*@ bJ*0 The work of others ko ~iDT 其他机构的文件 m ;[z)-&" Z1q '4h=F. Rely on the work of experts lW7kBCsz# 依靠专家的工作 _}Z *%sT Tm` QZh3 Rely on the work of internal audit I80.|KIv 依靠内部审计工作 qjTz]'^BpM '+-R 7# 3. Internal control XFd[>U<X 内部控制 NUm3E4 >.M
`Fz. The evaluation of internal control systems $\0j:<o 对内部控制系统的评估 R=8!]Oi6 :*Ckq~[Hg Tests of control x}F.<` 控制测试 [0_Kz"| (&X"~:nm2 Substantive procedures （time， nature， extent） \Lh,dZ}d 实质性程序（时间，性质，程度） Npq=jlj ym1TG
eFAq Transaction cycles： revenue， purchases， inventory， etc. Sgr<z d'b 交易周期：收入，采购，库存等。 x\t>|DB qf7.Sh .R:eN&Y 8y 4.Audit evidence m#8KCZS 审计证据 12cfqIo9 }V 9146 Obtain sufficient， appropriate audit evidence - FE) 获取足够、适当的审计证据 )w/f 'fq 93YD\R+q Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations IK}T. *[ 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 i?|K+ "=D y(N -1 The audit of specific items ~ocd4,d = 审计的具体项目 R_Eu*Qu j PqvwM2}4 Receivables： confirmation 9:@os0^O 应收帐款：确认 H&%=>hyX Qaagi
` Inventory： counting， cut-off， confirmation of inventory held by third parties 4N#0w]_,>Y 存货：数量，减值，第三方持有存货的确认 U7:~@eYy 7N'F] x Payables： supplier statement reconciliation， confirmation r$ 0=b
- 应付帐款：供应商的申明一致，确认 c*\^6 1T B RH:5h Bank and cash： bank confirmation f+/
^1~^ 银行存款和现金：银行的确认 BNzL+"W tkJ/ h< Auditing sampling R]ppA=1*_l 审计抽样 RRq*CLj
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M@dM 5.Review
x<= ;=893 复核 iUl{_vb -=g`7^qa> Subsequent events %DRDe 随后发生的事件 2c+q~8Jv W#??fae _X@:- _ Vy(l
yD<6 5B98}N Going concern H ) (K 持续关注 Z{ p;J^: 40@KL$B= Management representations ClfpA?vv 与管理层的交涉沟通 `SIJszqc
blp )a Audit finalization and the final review： unadjusted differences %%-kUe 审核定稿和最后审查：未经调整的差异 SX
F F ";>D0h^D %: oG yV7a 6. Reporting eyo )Su 报告 gW*
ee 学会计论坛bbs.xuekuaiji.com r
Ssv^W+ Appendix }]?RngTt 附录 S>H W`
Audit procedure c85B-/ 审计程序 yp :yS
