1. Assurance engagements and external audit
保证约定和外部审计 ciud RK63M re^Hc (8M Materiality， true and fair presentation， reasonable assurance )tS-.P rA- 物质性，真实公平的描述，合理的保证 kbYeV_OwM
B/G-Yh$E Appointment， removal and resignation of auditors =7% o E[ 审计人员的的任命、免职和辞职 +L0w;w T qi(*ty Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion SHV4!xP-V 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 LH2PTW\b!6 r3qf[?3`6 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior PY` L$e 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 n2 {S V j(eFoZz, Engagement letter {hQ6K)s 约定书（委托书） w\Mnu}<e$ (&[[46
2. Planning and risk assessment =b LY
/ 规划和风险评估 N2ied^* 0 e4`
uV q5 General principles JN4fPGbV 一般原则 9
XLFHV(" c0_E_~ Plan and perform audits with an attitude of professional skepticism rv>^TR*,! 持专业的怀疑态度计划和执行审计工作 KL [ek GaekF bW)
Audit risks = inherent risk ×control risk ×detection risk t{d
SX?<nt 审计风险=内在风险×控制风险×检查风险 8 Ti G3
C3XmK}h Risk-based approach 0:=ZkEEeU 基于风险的办法 !2tW$B P^ oH#v6{y Understanding the entity and knowledge of the business D)Q)N I 了解商业的实质和知识 H={&3poBz +*}{`L-
: Assessing the risks of material misstatement and fraud N@x
g:xr 评估材料错报和舞弊的风险 ?+0GfIV
>9H@ |[C Materiality （level）， tolerable error wW 2d\Zd& 重要性（级别），可容忍误差 `_vB+a ka "337H Analytical procedures a|
4~NL 分析程序 X^@ I]. 445o DkG Planning an audit +n L+ N 规划审计工作 71fk.16 -|S]oJy Audit documentation： working papers Zg~nlO2 审计文件：工作底稿 &fOdlQ ? EH*o"N`!r The work of others K_/zuTy 其他机构的文件 l;A,0,i ::5E 8919 Rely on the work of experts F {+`uG 依靠专家的工作 p(F " / FV39QG4b4 Rely on the work of internal audit ~utJB 'gr 依靠内部审计工作 N587(wZ S4^N^lQ ] 3. Internal control 2@=IT0[E\ 内部控制 Hr<o!e{Y N8r*dadDd The evaluation of internal control systems -
r7]S 对内部控制系统的评估 ->^~KVh& errH>D~ Tests of control '8 Ztj 控制测试 nmU_N:Y Kl{>jr8B3 Substantive procedures （time， nature， extent） !y:%0{l 实质性程序（时间，性质，程度） 8eBOr9l+j v``-F(i$ Transaction cycles： revenue， purchases， inventory， etc. H(
jXI 交易周期：收入，采购，库存等。 fBn"kr; l_tw<`Ep nl aM 4.Audit evidence I` K$E/ns 审计证据 I04jjr:< <*!i$(gn Obtain sufficient， appropriate audit evidence )d \ j I 获取足够、适当的审计证据 "9EE1];NT
T jMe?p Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations N,dT3we 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 rl#vE's6.e $''?HjB}T The audit of specific items =J-5.0Q\_\ 审计的具体项目 TL$E V>Nr f3j{V N Receivables： confirmation vbx6I>\Y 应收帐款：确认 }v9\F-0>Q aNn"X y\ k Inventory： counting， cut-off， confirmation of inventory held by third parties g"s$ }5{8: 存货：数量，减值，第三方持有存货的确认 fKC3-zm '>$EOg" Payables： supplier statement reconciliation， confirmation ~\)qi=
应付帐款：供应商的申明一致，确认 {Gq*e/ ?bZovRx Bank and cash： bank confirmation n<sd!xmqFx 银行存款和现金：银行的确认 Zv11uH-C `@d<n Auditing sampling S{4z?Ri, ' 审计抽样 *-W
#G}O0 7(M(7}EKA 5.Review
fj7|D'c 复核 D4eTTfQ RIu~ @ Subsequent events EN{]Qb06A 随后发生的事件 =deMd`=J b`yZ|j'ikd KrVcwAcq|1 \!IMaB] )VL96 did Going concern 4n #ov=)-~ 持续关注
~> O) |(m oWY= Management representations V.ht,
~l 与管理层的交涉沟通 2%*MW"Q c4&' D;= Audit finalization and the final review： unadjusted differences H>9CW<8 审核定稿和最后审查：未经调整的差异 `l2O?U -@
5D M"0 ZyOv.,y 6. Reporting Fh v/[j^X 报告 Mb3}7 @/[ 学会计论坛bbs.xuekuaiji.com %ms'n Appendix 6sIL.S~c) 附录 3nT
Z)L } Audit procedure l4n)#?Q? 审计程序 u2oKH{/z
