1. Assurance engagements and external audit
保证约定和外部审计 F=e8 IUr z uad~%D<I Materiality， true and fair presentation， reasonable assurance NZLxHD]m p 物质性，真实公平的描述，合理的保证 f!uw zHA`? 3g,` .I_ Appointment， removal and resignation of auditors u(>^ 3PJ+ 审计人员的的任命、免职和辞职 rk2j#>l$4 m@2QnA[ 4 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion KNvZm;Q6 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 .m,_N@, 8, 4"uuI Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior L^2%1GfE{ 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 Lv;^My /wEhVR` = Engagement letter ?%-DfCS 约定书（委托书） vXf!G `D + T1pJ 89P 2. Planning and risk assessment (Aao Ca [ 规划和风险评估 FEz-+X<q2 N=5a54
!/ General principles !Vn\u 一般原则 5oW!YJ g rNWw?_H-H( Plan and perform audits with an attitude of professional skepticism zm5 ]J 持专业的怀疑态度计划和执行审计工作 ?} tFN_X" df
4A RP+ Audit risks = inherent risk ×control risk ×detection risk {9&;Q|D z 审计风险=内在风险×控制风险×检查风险 3tIVXtUCUk x;P_1J
%Q Risk-based approach !* d I|k 基于风险的办法 ;~ )5s' }%ojw | Understanding the entity and knowledge of the business { M4gF8(M 了解商业的实质和知识 ICx#{q@f, O>b C2;+s Assessing the risks of material misstatement and fraud 7hD>As7`/ 评估材料错报和舞弊的风险 2 /\r)$
2i NdA[C|_8}f Materiality （level）， tolerable error s^G.]%iU 重要性（级别），可容忍误差 jUYWrYJ [2!w_Iw' Analytical procedures jK
AEm 分析程序 }_M~2L?i p J!
mw\: Planning an audit vA F
"n 规划审计工作 Q^9_' t}X ,i?nWlh+ Audit documentation： working papers 17%,7P9pg 审计文件：工作底稿 ~zJbK. _ VX0 %a@ur The work of others z1 | T C 其他机构的文件 K, ;E5
M>xK+q?O Rely on the work of experts Eak$u>Fd8c 依靠专家的工作 ^+>laOzC`8 @ s
u^0 9n Rely on the work of internal audit KEo ,m 依靠内部审计工作 ` x Ex^P^7 O_ muD\ 3. Internal control a8e6H30Sm 内部控制 ~]IOK$1F% (&Kk7< #` The evaluation of internal control systems ( ?1y4M 对内部控制系统的评估 ~OYiq}g 6RU~"C Tests of control t: x \kp 控制测试 %8 B}Cb&2c X6w6%fzOH> Substantive procedures （time， nature， extent） lV3x *4O= 实质性程序（时间，性质，程度） #K_ii)n y4
#>X Transaction cycles： revenue， purchases， inventory， etc. R6
<X%*&% 交易周期：收入，采购，库存等。 } ^ ~F| 1APe=tJ _2Zx?<] 2E 4.Audit evidence 6m/r+?' 审计证据 ;LKkbT
5 V# }!-Xj Obtain sufficient， appropriate audit evidence @ p 9i 获取足够、适当的审计证据 R3)~?X1n Jc& {`s^Nu Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations xA2YG|RU=b 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 kr ^P6}' q5J5> The audit of specific items Y!aSs3c 审计的具体项目 kUL' 1!j7 U*rc d-@ Receivables： confirmation D# 9m\o_ 应收帐款：确认 -lr
vKrt7 !]A Inventory： counting， cut-off， confirmation of inventory held by third parties %OL$ 57Ia 存货：数量，减值，第三方持有存货的确认 niMsQ #X+JHl Payables： supplier statement reconciliation， confirmation IEL%!RFG 应付帐款：供应商的申明一致，确认 ;R Z ) e-})6)XgA Bank and cash： bank confirmation 6IN
e@ 银行存款和现金：银行的确认 \S `:y?[Y x xHY+(m Auditing sampling 5zK4F raf 审计抽样 >mbHy<< 9d0@wq. 5.Review
Si4!R+4w 复核 9 R!atPz9
o)M}!MT Subsequent events NR$3%0 nC6 随后发生的事件 F>SRs =_
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8 0, h"
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RjMxX4> Going concern ].avItg 持续关注 rm'SO JVA `z}?"BW| Management representations ; }I:\P 与管理层的交涉沟通 S3C]AhW; g i3F`
m Audit finalization and the final review： unadjusted differences >F|>cc>_E 审核定稿和最后审查：未经调整的差异 aL\PGdgO L8@f-Kk z#9aP&8 Q 6. Reporting ( q/e1L-S 报告 w0 M>[ 4 学会计论坛bbs.xuekuaiji.com ~Py`P' + Appendix F@D`N0Pte 附录 +zqn<<9 Audit procedure ]6,\ r" 审计程序 w?PkO p
