1. Assurance engagements and external audit
保证约定和外部审计 ]iNEw9 E\nv~Y?SG Materiality， true and fair presentation， reasonable assurance Va
VN 物质性，真实公平的描述，合理的保证 R%D'`*+ &k7;DO Appointment， removal and resignation of auditors eM7Bc4V 审计人员的的任命、免职和辞职 6[E| '_k+
WH& Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion W1B)]IHc 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 r7]zQIE jw}}^ 3. Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior *+ '2?* 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 u]+~VT1C,3 2Qp Hvsl_ Engagement letter ?Iyo9&1& 约定书（委托书） z@Q@^
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J< 2. Planning and risk assessment - x8nQ%X 规划和风险评估 :0)3K7Q `Q3s4VEC General principles
~=<}\a~ 一般原则 # #Q/I| Ch$*Gm19Z Plan and perform audits with an attitude of professional skepticism 4'4\ ,o 持专业的怀疑态度计划和执行审计工作 ZOXIT(mg Ghl'nqPlm Audit risks = inherent risk ×control risk ×detection risk !zj0/Q G\ 审计风险=内在风险×控制风险×检查风险 )irRO 8 joKIrS0y Risk-based approach 8d*/HF)h 基于风险的办法 8t@p @Td| 7XKY]|S,' Understanding the entity and knowledge of the business {~|OE -X][ 了解商业的实质和知识 #P]#9Ty: \Y6WSj?E Assessing the risks of material misstatement and fraud aL J(?8M@ 评估材料错报和舞弊的风险 ,Q
zL) W7 3d<HN6&U Materiality （level）， tolerable error &B!
o, qp 重要性（级别），可容忍误差 M
X4]Vpv lrf v + Analytical procedures Y6 ,Rj:8 分析程序 J psPNa x+f2GA$ Planning an audit K=!Bh* 规划审计工作 yaq'Lt` iyj+:t/ Audit documentation： working papers HV6f@ 审计文件：工作底稿 mUS_(0q
Bs?7:kN( The work of others / Q~gU< 其他机构的文件 3}|'0(hYL ^rvx!?zO Rely on the work of experts
,g%&|FAP 依靠专家的工作 hx/N1 x >pU:Gr Rely on the work of internal audit TuW %zF/ 依靠内部审计工作 J|'7_0OAx *tm0R> ?! 3. Internal control 1x,[6H 内部控制 o9
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(^k $ The evaluation of internal control systems d nV[ P 对内部控制系统的评估 <SI}lQ'i Us+pc^A Tests of control ,+~rd4a 控制测试 +cD!1IT: /-bO!RTwf Substantive procedures （time， nature， extent） @6l%,N<fou 实质性程序（时间，性质，程度） NPFpq, P> (@iMLuewK Transaction cycles： revenue， purchases， inventory， etc. l NQcYv 交易周期：收入，采购，库存等。 -V: "l pp7$J2s+j kOh{l: 2-+ 4.Audit evidence +3KEzo1=) 审计证据 x3PD1JUf $ 95h2oXt Obtain sufficient， appropriate audit evidence i hh/sPi 获取足够、适当的审计证据 6x D#? tK&' <tZh Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations SPp#f~%m 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 ID#I`} h.k ?B :a|0pf The audit of specific items !9xp cQ> 审计的具体项目 Y(44pA&oN ]O]GeAGC2 Receivables： confirmation (PfqRk1Y 应收帐款：确认 da (km+ 3E 3HL7 Inventory： counting， cut-off， confirmation of inventory held by third parties ~#kT _*sw) 存货：数量，减值，第三方持有存货的确认 ;A#`]-i C jg?x&' u\) Payables： supplier statement reconciliation， confirmation ei
rz Yt 应付帐款：供应商的申明一致，确认 7EXI6jGJ| b$Vz2Fzx Bank and cash： bank confirmation /% kY0 LY 银行存款和现金：银行的确认 Y[L-7^o@y yz0zFfiX Auditing sampling ?wO-cnl 审计抽样 6P';DB =C~/7N,lW] 5.Review
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',>3 复核 P3oI2\)*i 9Lr'YRl[W Subsequent events &gjF4~W] 随后发生的事件 !E T~KL! );FJx~b =9
j8cC 5y :sC qjz U*3uq 7 Going concern yrR1[aT 持续关注 6C-z=s)P& hcyM 6:} Management representations C*` mM'# 与管理层的交涉沟通 \|K;-pL X => =5' Audit finalization and the final review： unadjusted differences e6!LS x}y 审核定稿和最后审查：未经调整的差异 sVl -N&/ og0*Nt+ s&NX@ 6. Reporting 9 -rNw?7 报告 O9r>E3-q 学会计论坛bbs.xuekuaiji.com 95z]9UL Appendix Mb]rY>B4 附录 D_x +:1( Audit procedure z(H^..<!5 审计程序 Ybn`3
