1. Assurance engagements and external audit
保证约定和外部审计 ,]q%/yxi $ eX* Materiality， true and fair presentation， reasonable assurance P^zy; Qs7 物质性，真实公平的描述，合理的保证 {:)vwU e{ rJV?) =Z Appointment， removal and resignation of auditors vi|Zit 审计人员的的任命、免职和辞职 ZAeQ~ j~
Q; 20T Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion Bc[6*Y,%T 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 Dql K. <\ETPL ,< Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior RH~sbnZ)F 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 [%~^kq=| O9e.=l Engagement letter *B{-uc3o 约定书（委托书）
i6 L +* D 4( 2. Planning and risk assessment tW(+xu36 规划和风险评估 Sn ^Aud "K
?#,_ General principles W_m!@T "@H 一般原则 ~p.%.b;~t " 5|\X<f Plan and perform audits with an attitude of professional skepticism WIG=D{\Yx 持专业的怀疑态度计划和执行审计工作 ,R~eY?{a 0
!_*S ) Audit risks = inherent risk ×control risk ×detection risk PG"@ A
审计风险=内在风险×控制风险×检查风险 _+n;A46 Q S;F+cmTh Risk-based approach B1+ ZFQo 基于风险的办法 Lzz) n%y5 Qi:j)uDW Understanding the entity and knowledge of the business PCZ]R 了解商业的实质和知识 `:4MMr9 1 ;
8E; Assessing the risks of material misstatement and fraud SSQT ;> 评估材料错报和舞弊的风险 5p
)IV>G 1J'pB;.]s Materiality （level）， tolerable error e?= elN 重要性（级别），可容忍误差 ymkR!
"l2bx Analytical procedures
R9vY:oN% 分析程序 $m8leuo) 8 }z3CuM Planning an audit Cya5*U0= 规划审计工作 >2C a5C 1LyT7h Audit documentation： working papers IfB/O.;Kz 审计文件：工作底稿 C fSl
5 4 f?0D%pxc}& The work of others ,ey0:.!; 其他机构的文件 OA VQ`ek A;T[ [' Rely on the work of experts lC2?sD$ 依靠专家的工作 e`AUYl i" 2Y;!$0_rv Rely on the work of internal audit HL8(lPgS 依靠内部审计工作 J | q^+K !
]\2A.b[ 3. Internal control H+R7X71{ 内部控制 x ;mJv fX xx0k$Dqt2I The evaluation of internal control systems cUs L 6y 对内部控制系统的评估 YLmjEs% zLK
\I~rU! Tests of control gDv$DB8- 控制测试 ^Xa*lR 3 esteFLm`6 Substantive procedures （time， nature， extent） | lE-&a$xd 实质性程序（时间，性质，程度） N33AcV!*8 V&R$8tpz Transaction cycles： revenue， purchases， inventory， etc. ctK65h{Eo 交易周期：收入，采购，库存等。 > [8#hSk E\iJ P^n wibwyzo 4.Audit evidence rg*^w! 审计证据 %Zu Ll( =%L@WVbM Obtain sufficient， appropriate audit evidence z{' 6f@] 获取足够、适当的审计证据 U3N(cFXn |i u2&p > Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations c"qPT jY 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 6J"(xT 5y}BCY 2=/ The audit of specific items kXMP =j8 审计的具体项目 lZvS0J S !3 ?yG Receivables： confirmation %i3{TL 应收帐款：确认
: Dj#VN *.3y2m,bZ Inventory： counting， cut-off， confirmation of inventory held by third parties :t%)5:@A 存货：数量，减值，第三方持有存货的确认 egWx9xX C
rfRLsN] Payables： supplier statement reconciliation， confirmation L&'l3| 应付帐款：供应商的申明一致，确认 m\ ?\6W k iU XM( ] Bank and cash： bank confirmation e z+yP,.# 银行存款和现金：银行的确认 $N dH*
qy6K,/& 3 Auditing sampling ^6#-yDZC@ 审计抽样 ?y46o2b*) mV%h[~- 5.Review
_{mJ.1)V; 复核 E$R _rX4x DUhT>,~] Subsequent events _6L H"o 3 随后发生的事件
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VmYBa( (s ;zRb!4L 9GE]<v,_[ Going concern pW7kj&a_. 持续关注 HGb.656 r :cb[M5c Management representations ^H-QYuz:T0 与管理层的交涉沟通 @f%wd2 7g8B'ex J Audit finalization and the final review： unadjusted differences .c03}RTC^ 审核定稿和最后审查：未经调整的差异 }I)z7l. ! YIb d _uF Y: 6. Reporting 7G2vYKC' 报告 n{
3| E3 学会计论坛bbs.xuekuaiji.com 1MpX] j8C# Appendix ' Nw 6. 5 附录 C?S~L5a#oC Audit procedure rCkYfTYI 审计程序 [{?;c+[
