1. Assurance engagements and external audit
保证约定和外部审计 ZQ%4]=w U)f;* {U Materiality， true and fair presentation， reasonable assurance t#fbagTON 物质性，真实公平的描述，合理的保证 y@T 0
jI ^:M al[IR Appointment， removal and resignation of auditors lj U|9|v 审计人员的的任命、免职和辞职 E8Rk
b} \!+#9sq0 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion )\k({S 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 g
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h D6Z Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 'e/= !
"T 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 9AA_e
~y ;Sc}e/WJj Engagement letter Z4"SKsJT/> 约定书（委托书） ~]d3
f >Q`\|m}x)Q 2. Planning and risk assessment rt _k } 规划和风险评估 o \#C#NiT LNA 5
!E General principles XBm
AD! 一般原则 -msfiO prdlV)LTpY Plan and perform audits with an attitude of professional skepticism g }%$VUSA 持专业的怀疑态度计划和执行审计工作 2!}:h5 =SY`X kj[ Audit risks = inherent risk ×control risk ×detection risk 8Hdm(> 审计风险=内在风险×控制风险×检查风险 [110[i^ pPa
3byWf Risk-based approach cnm*&1EzV 基于风险的办法 oB$P6 |5;:
3K+ Understanding the entity and knowledge of the business "f1`6cx6 了解商业的实质和知识 V J8 " Q wa)E.(x Assessing the risks of material misstatement and fraud 60iMfc T 评估材料错报和舞弊的风险 q2 pq~LI k|r+/gIV Materiality （level）， tolerable error )zKZ<;#y 重要性（级别），可容忍误差 UhI T!x (59u<F Analytical procedures n/&}|998? 分析程序 &4dh $
w]q |e]2 >NjQa Planning an audit "u H VX|` 规划审计工作 .$rt>u,8< ; PA^.RB Audit documentation： working papers KeGGF]=> 审计文件：工作底稿 FxkxV GZ" {SQ#n@Q&$ The work of others Rg3cqe#O/ 其他机构的文件 TTfU(w%&P wH<'*>/ Rely on the work of experts ]46-Tu
H 依靠专家的工作 4e0 /Q!o, |
)4aIa Rely on the work of internal audit /_?y]L y[r 依靠内部审计工作 av!'UZP &|LP>'H; 3. Internal control m|c5X)}- 内部控制 l_1y#B-k5
Q|CLis- The evaluation of internal control systems [8Yoz1(smA 对内部控制系统的评估 =8p *Ijs H T a]T' Tests of control
M?nYplC 控制测试 x,+2k6Wn! ^T.ic S xP Substantive procedures （time， nature， extent） V t [Kr 实质性程序（时间，性质，程度） ^p2
_p9 T``O!>J Transaction cycles： revenue， purchases， inventory， etc. x3QQ`w- 交易周期：收入，采购，库存等。 &y~~Z [.F, HXg#iP^tv d*= ==~ 4.Audit evidence ]i@WZ( 审计证据 Z7G l^4zn < 9 vS Obtain sufficient， appropriate audit evidence ,5
A& 获取足够、适当的审计证据 (v2.8zrJ pAY[XN Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations DEFh&n 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 y?}R ,5k {0ozpE*( The audit of specific items !ot$ Q 审计的具体项目 SR<*yO tnn,lWu| Receivables： confirmation P*kKeMl 应收帐款：确认 E d^F_Gg# X *f le Inventory： counting， cut-off， confirmation of inventory held by third parties A
$GiO 存货：数量，减值，第三方持有存货的确认 >+3tOv3: jWX^h^n7K Payables： supplier statement reconciliation， confirmation JKMcdD?' 应付帐款：供应商的申明一致，确认 +'!4kwT R @&4s)&-F Bank and cash： bank confirmation AgU 7U/yk 银行存款和现金：银行的确认 J=OWXL!<a Lu6?$N57rC Auditing sampling NA<6s]Cs. 审计抽样 jwW6m@+ &# w~S~ 5.Review
/Sn>{ & 复核 3v:c".O2O re%MT@L# Subsequent events &58TX[# 随后发生的事件 QN 'v]z M?FbBJ`sF $mF(6< w )tB1jcI ; km[ PbC
Going concern zB@@Gs> 持续关注 BGSq
fr1F =JK# "' Management representations ;i,:F`b~ 与管理层的交涉沟通 rf:C B&u ;=ci7IT
' Audit finalization and the final review： unadjusted differences |#rP~Nj
) 审核定稿和最后审查：未经调整的差异 wRLj>nc xy.di9 J ;e/S 6l 6. Reporting {W5D) 报告 <
Ky6|&! 学会计论坛bbs.xuekuaiji.com OM4q/!)A] Appendix Z"u|-RoBV 附录 uJX(s6["= Audit procedure VJ'bS9/T 审计程序 G1`H
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