1. Assurance engagements and external audit
保证约定和外部审计 III:j hh `t\\O Materiality， true and fair presentation， reasonable assurance | N }* 物质性，真实公平的描述，合理的保证 6b%IPb b ,:#h;4!VRF Appointment， removal and resignation of auditors 7[mP@ { 审计人员的的任命、免职和辞职 i8KoJY" NHQoP&OG Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion "[rz*[o8I 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 RUq[HxF)
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,^p{J/ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior E#3tkFF0Z[ 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 #k1IrqU
p Mnk-"d Engagement letter `\P1Ff@z0 约定书（委托书）
cml~Oepf >Q'*~S@v3 2. Planning and risk assessment D>^g2!b: 规划和风险评估 tqCwbi K-"`A.:S General principles 8_ascvs5 一般原则 9KB}?~Nx4 5wdKu,nq Plan and perform audits with an attitude of professional skepticism Y
DW^N ] G 持专业的怀疑态度计划和执行审计工作 `mI5Z*]- H}lz _#Z Audit risks = inherent risk ×control risk ×detection risk +J~%z*A 审计风险=内在风险×控制风险×检查风险 >6
[d&SM6 ,6#%+u}f Risk-based approach (74y2U 6 基于风险的办法 k 7{ |\w% 6n JQP a Understanding the entity and knowledge of the business +sTPTCLE 了解商业的实质和知识 ~g% Ht# < {LV A _7@ Assessing the risks of material misstatement and fraud wv\V&U $ 评估材料错报和舞弊的风险 ,`OQAJ)> b#"&]s- Materiality （level）， tolerable error s| :1z"q 重要性（级别），可容忍误差 kma>'P`G Qh LgFu Analytical procedures y<wd~!>Ubu 分析程序 ]5K(}95& ' dz>Jl},`k Planning an audit j:>0XP 规划审计工作 ycwkF $7 ,KD?kSIf Audit documentation： working papers p@Cas 审计文件：工作底稿 ,%BDBZ k
.jBu The work of others s? Xgo&rS_ 其他机构的文件 hg:$H9\% a1Q%Gn@R Rely on the work of experts q9Pj
Q% 依靠专家的工作 %rgW}Z 5 BX6 kn/i
Rely on the work of internal audit +]z Rn 依靠内部审计工作 qJ f\,7mi Mu-k vgO`L 3. Internal control #U7pT!
F x 内部控制 4eG\>#5 <3/_'/ C The evaluation of internal control systems )n 1[#x^I 对内部控制系统的评估 7 -Oa34ba+ l(-"rE Tests of control $uJc/ 控制测试 OB\ZT @l > M !LC Substantive procedures （time， nature， extent） j_~mP>el) 实质性程序（时间，性质，程度） WC37=8mA 'ey62- ^r6 Transaction cycles： revenue， purchases， inventory， etc. O
9o ]4; 交易周期：收入，采购，库存等。 9$U4x|n tJn"$A ^N b
62B|0i 4.Audit evidence -meY[!"X 审计证据 ^W9O_5\g4a >Yk|(!v Obtain sufficient， appropriate audit evidence WHOX<YJs 获取足够、适当的审计证据 Ewq@>$_! ='=4tj=z Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations 3&
5b!Y 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 'RF`XX -:"KFc8A The audit of specific items GA/afc,V 审计的具体项目 _dz ZS(7M6 DpQWh+WRy Receivables： confirmation aI ;$N| ]u 应收帐款：确认 C984Ee ;hV|W{=w Inventory： counting， cut-off， confirmation of inventory held by third parties YTmHht{j# 存货：数量，减值，第三方持有存货的确认 }&v-<qC^ GCiG50Z= Payables： supplier statement reconciliation， confirmation W[qy4\.B 应付帐款：供应商的申明一致，确认 r}
^1dO rIYO (}Fl Bank and cash： bank confirmation }{=}^c"t' 银行存款和现金：银行的确认 WiB~sIp |HYST` Auditing sampling Jc}6kFgO6 审计抽样 /{jt] 8/;7 {^(uoB C/ 5.Review
{:VK} w 复核 ]jn1T^D' S@S4<R1{\ Subsequent events Yt,MXm\ 随后发生的事件 |r,})o> 5/i/.
0?n $F9w0kz:,* }o7- 3!{L! izGU&VeB Going concern @ <2y+_e 持续关注 !L
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HF Management representations 3!/J!X3L 与管理层的交涉沟通 "aI)LlyCY g\8B; Audit finalization and the final review： unadjusted differences XTk
:lzFH 审核定稿和最后审查：未经调整的差异 <nG}]Smd7 m.` I} rl~ Rb i 6. Reporting lo'#dpt< 报告 -64 ;P9:A> 学会计论坛bbs.xuekuaiji.com \lQI;b;$ Appendix $ta JVV F 附录 2RF3pIFrm Audit procedure }c
GILH% 审计程序 77s G;8HE
