1. Assurance engagements and external audit
保证约定和外部审计 I!?}jo3 ` ~`k_7t. Materiality， true and fair presentation， reasonable assurance >dG[G> 物质性，真实公平的描述，合理的保证 })?GzblI& 8&aq/4:q0 Appointment， removal and resignation of auditors 6K <K 审计人员的的任命、免职和辞职 O0y_Lm\ + ?!(G} 5 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion O1mK e%'| 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 ia 73?*mXT ? K\axf>F Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior n.G!43@*N 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 @|%2f@h '08=yqy4N Engagement letter "FKOaQ%IH 约定书（委托书） #YOA`m ,' C7
3 kJa 2. Planning and risk assessment &9)\wnOS 规划和风险评估 |H+Wed| 8 *T=Xei8 General principles ^ ovR7+V 一般原则 abLnI =W` o .l - 7 Plan and perform audits with an attitude of professional skepticism \;"=QmRD%: 持专业的怀疑态度计划和执行审计工作 Vy, DN~ag ox (%5c)b| Audit risks = inherent risk ×control risk ×detection risk cjIh}:| ' 审计风险=内在风险×控制风险×检查风险 tC9n
k5~ H
DFOA Risk-based approach H+Sz=tg 5 基于风险的办法 j^2w b+` Hg$lXtn] Understanding the entity and knowledge of the business J
S_]FsxD 了解商业的实质和知识 KMjhZap
%
!=P1% Assessing the risks of material misstatement and fraud EJNU761 评估材料错报和舞弊的风险 X*Prl l( H}bJ"(9$vC Materiality （level）， tolerable error X(-4<B 重要性（级别），可容忍误差 ';=O 0)u =$Nq Analytical procedures Ak"m 85B 分析程序 r?
E)obE "~
C,bk Planning an audit }d}Ke_Q0 规划审计工作 "5w a91*
O+Y6N Audit documentation： working papers h{H HLR 审计文件：工作底稿 <3C*Z"aQ>| ~A T'[(6 The work of others ] F'e
aR 其他机构的文件 8C 9-_Ng` (jl
D+Y_ Rely on the work of experts
By Nn 依靠专家的工作 hp-<2i^"! oEKvl3Hz_ Rely on the work of internal audit U0N 60 依靠内部审计工作 }oGA-Qc }B 2)HuZda 3. Internal control
k5.Lna 内部控制 <+v w@M 8i#2d1O The evaluation of internal control systems Ao
gV F 对内部控制系统的评估 .MoU1n{Yc |_aa&v~ Tests of control 0*D$R `$ 控制测试 D (?DW}Rqs ' =8d?aeF Substantive procedures （time， nature， extent） nwRc%C``UK 实质性程序（时间，性质，程度） qm8B8&-
DKJmTH]rUg Transaction cycles： revenue， purchases， inventory， etc. A1>OY^p3% 交易周期：收入，采购，库存等。 B; h"lv !/i{l c?[I?ytl 4.Audit evidence dufu|BL|} 审计证据 JL
}_72gs V_}"+&W9 Obtain sufficient， appropriate audit evidence 9} M ?P 获取足够、适当的审计证据 }" %?et( ARwD~
Tr Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations a>I+ ]`g 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 ryUQU^v Z!zF\<r The audit of specific items BdblLUGK# 审计的具体项目 .p ]RKS=(: 9oR@U W1 Receivables： confirmation 9FY Uo 应收帐款：确认 >T
3- F]]]y5t Inventory： counting， cut-off， confirmation of inventory held by third parties 4` ]^ @"{ 存货：数量，减值，第三方持有存货的确认 O#~yKqB 9YQb & Payables： supplier statement reconciliation， confirmation 4,gK[ d c 应付帐款：供应商的申明一致，确认 {|_M
# w~& _w+:Dv~*a Bank and cash： bank confirmation &L Zn
FR 银行存款和现金：银行的确认 jaMjZp;{
( a PfO$b: Auditing sampling J1RJ*mo7, 审计抽样 oiT[de \S Ed,~1GanY 5.Review
j0S# >t 复核 BmMGx8P MvHm)h Subsequent events m6&~Hf wN 随后发生的事件 C>j@,G4 )E@.!Ut4o 0s3%Kqi[ Yi+wC}
xU >WEm2 Going concern ,nLy4 T&" 持续关注 0g y /:T aweV#j(y Management representations FR4QUk 与管理层的交涉沟通 ukfQ e }I E +R1 !. Audit finalization and the final review： unadjusted differences AFDq}*2Qb 审核定稿和最后审查：未经调整的差异 R_ ,U Mt w/S%YW3* A8fOQ 6. Reporting tI TS1 报告 &5spTMw8 学会计论坛bbs.xuekuaiji.com }{qZ[/JwqN Appendix K>r,(zg Vc 附录 5k3 b3& Audit procedure YY((V@|
K 审计程序 ]&xk30
