1. Assurance engagements and external audit
保证约定和外部审计 Cnd*%C PZ brb8C%j}9 Materiality， true and fair presentation， reasonable assurance QUa z;kNC7 物质性，真实公平的描述，合理的保证 DdJxb{y7 KunK.m Appointment， removal and resignation of auditors *;7& 审计人员的的任命、免职和辞职 ]cc4+}L~ uTpKT7t Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion ?Mp~^sgp' 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 Y:^~KS=U z ;wbQ Tp2 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior UIv TC
S 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 $hPAp} { Y|h;@j$ Engagement letter k)'hNk"x 约定书（委托书） 7 ,!Mm u '/\@Mc4T 2. Planning and risk assessment o$\ {&:y 规划和风险评估 +o?.<[>!GR 'A F2:T \ General principles D=mU!rjr1 一般原则 6]\F_Z41 mbsdiab#N Plan and perform audits with an attitude of professional skepticism ,y WTk ql 持专业的怀疑态度计划和执行审计工作 ZF51|b
\u2K?wC Audit risks = inherent risk ×control risk ×detection risk wHBkaPO! 审计风险=内在风险×控制风险×检查风险 E(4ti]'4 Fh? ;,Z Risk-based approach @ @*-> 基于风险的办法 %+w>`k3(N }y LdU|'W Understanding the entity and knowledge of the business (i |`PA 了解商业的实质和知识 n8w|8[uV^ bS
&'oWy*B Assessing the risks of material misstatement and fraud (gNI6; P;} 评估材料错报和舞弊的风险 3rZFN
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s+[_5n~ Materiality （level）， tolerable error u %V =Ze 重要性（级别），可容忍误差 8!TbJ VR )"WImf:*
Analytical procedures (u]ft]z,-B 分析程序 L:`|lc=^ 2
L%d,Ta> Planning an audit `-\4Dx1!q 规划审计工作 >R HK6c B+jT|Y' Audit documentation： working papers FMwT4]y 审计文件：工作底稿 T?) U| UIL5 K
The work of others !__f 其他机构的文件 !.+iA=K{ | }es+<P Rely on the work of experts ve1jLjsB 依靠专家的工作 +=$\7z> s Y5-X)f Rely on the work of internal audit nv{ou [vQ 依靠内部审计工作 , ZD !Qb |E53
[:p 3. Internal control K
*{C:Y 内部控制 z Rz#0 /_* : The evaluation of internal control systems HNY{%D 对内部控制系统的评估 [_|i W%<` {A O3o<-h Tests of control '&?47+ W 控制测试 >%qGK-_ %p/ Qz|W Substantive procedures （time， nature， extent） ~NpnRIt 实质性程序（时间，性质，程度） S? r:=GS ?b#/*T}ac Transaction cycles： revenue， purchases， inventory， etc. pP{b !1 交易周期：收入，采购，库存等。 2a5yJeaIv* cs Rba;Z[ $
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wBv3S 4.Audit evidence uji])e MN~ 审计证据 i/C#fIB2 x O/44D Obtain sufficient， appropriate audit evidence /p<mD-:.M 获取足够、适当的审计证据 i2N* 3X~ OMJr.u Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations r;O{et't7y 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 R
j(="+SPj /P^@d L The audit of specific items </b WF W~x 审计的具体项目 twf;{lZ( hYi-F.Qtq Receivables： confirmation 6jCg7Su] 应收帐款：确认 E I EwrC t^8#
~o!% Inventory： counting， cut-off， confirmation of inventory held by third parties 3`^ ]#Dh 存货：数量，减值，第三方持有存货的确认 g \rujxHlH A"vI6u d> Payables： supplier statement reconciliation， confirmation (niZ N_qv 应付帐款：供应商的申明一致，确认 tDy1Gh/c m$QFtrvy Bank and cash： bank confirmation 4z#Ck T 银行存款和现金：银行的确认 ],H%u2GE_ at7/KuY!~ Auditing sampling 1?7QS\`)fB 审计抽样 `'0opoQRe q/Q^\HTk 5.Review
u>k;P UH4 复核 %m+Z rH( S _ nTp)
Subsequent events uB
l&|yvxB 随后发生的事件 (ter+rTv o|^0DYb 86R}G/>>e ;1(OC-2>d fQOaTsyA Going concern [C771~BL> 持续关注 y ,Dfqt ?x
N8 HG4 Management representations r)+dK }xl 与管理层的交涉沟通 H#w?$?nIWu K z$Ijj Audit finalization and the final review： unadjusted differences [jAhw> 审核定稿和最后审查：未经调整的差异 |7|mnOBdDf ?ZTB u[ <=A&y5o 6. Reporting _NA]=
#J 报告 ,wR rx& 学会计论坛bbs.xuekuaiji.com jVfC 4M7 , Appendix .rxc"fR4_ 附录 Sn0?_vH4 Audit procedure I]I5!\\ &[ 审计程序 b#8 2G`6r
