1. Assurance engagements and external audit
保证约定和外部审计 gT=RJB LL}b]B[ Materiality， true and fair presentation， reasonable assurance q@6Je(H 物质性，真实公平的描述，合理的保证 4hLv"R. x#0B
"{ Appointment， removal and resignation of auditors ZBf9Upg
审计人员的的任命、免职和辞职 `B GU F
#
a)"$j; Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion f|cF [&wo 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 q*36/I Fu/{*4 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 5"cYZvGkJ 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 I,Z'ed.. WER\04%D\m Engagement letter C\d5t4s 约定书（委托书） (4 6 S^* v."0igM
O 2. Planning and risk assessment Hrd z1:#6, 规划和风险评估 ,TdL-a5 gL
-\@4\wc General principles l*0 ` {R 一般原则 Ou'<9m!9 w-3 B~e Plan and perform audits with an attitude of professional skepticism NW=tZV Q<X 持专业的怀疑态度计划和执行审计工作 `J}-U\4F{ ,2y " \_ Audit risks = inherent risk ×control risk ×detection risk 1qgzb 审计风险=内在风险×控制风险×检查风险 Dn9AOi! (qky&}H Risk-based approach 4 [$D 3,A 基于风险的办法 } F; Nh7? &8^1:CcE Understanding the entity and knowledge of the business ~
""?: 了解商业的实质和知识 G"'[dL)N> Dqu][~oQ Assessing the risks of material misstatement and fraud C $r]]MSj 评估材料错报和舞弊的风险 U if61)+!i TzW1+DxM5 Materiality （level）， tolerable error 6?X)' 重要性（级别），可容忍误差 T M1D|H
`Y5{opG 7- Analytical procedures EgY yvS) 分析程序 m@W\Pic,j. w' gKE'c Planning an audit ]*Tnu98G} 规划审计工作 aRh1Q=^@(4 {q}#
S q Audit documentation： working papers ~=pAy>oV 审计文件：工作底稿 g\n0v~T+
?V>\9?zb The work of others XM " {" 其他机构的文件 K#LG7faj ]PI|Xl Rely on the work of experts 01-n_ $b 依靠专家的工作 [Tq\K ^!^ :d5f U: Rely on the work of internal audit 5Tt%<#4 依靠内部审计工作 n~wNee ! UV/p"CfX 3. Internal control -1>$3-ur~ 内部控制 KJf~9w9U \1p_6U7 The evaluation of internal control systems @}^eyS$|! 对内部控制系统的评估 p 7YfOUo
k pJK}9p =4` Tests of control D#~S< >u@ 控制测试 =?, dX Q;
3 v ]h_ Substantive procedures （time， nature， extent） M -B - 实质性程序（时间，性质，程度） WRWcB D}| 30s?u1 Transaction cycles： revenue， purchases， inventory， etc. {m&8Viq1
交易周期：收入，采购，库存等。 %](H?'H p^s k?E rLfhm
Ds%u 4.Audit evidence +-|D$@8S 审计证据 oiS>:de%tc GG} (*pOr Obtain sufficient， appropriate audit evidence #78P_{ #! 获取足够、适当的审计证据 ppBIl6 t[.wx.y&0 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations njk1x 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 U;_b4S: LcA~ a<_ The audit of specific items l5m5H ,` 审计的具体项目 - -~m{qmy l/JE}Eg( Receivables： confirmation V`n;W6Q17 应收帐款：确认 y8{PAH8S ZL-YoMHc+_ Inventory： counting， cut-off， confirmation of inventory held by third parties #e!4njdM 存货：数量，减值，第三方持有存货的确认
,a$ ?KX
? 8d7/KZO Payables： supplier statement reconciliation， confirmation B3P#p^ 应付帐款：供应商的申明一致，确认 W:8*Z8?7 CulU?-[i Bank and cash： bank confirmation Tu'/XUs;k 银行存款和现金：银行的确认 #0hX'8];(
B~/ LAD_ Auditing sampling b$ 24${*' 审计抽样 eDm~B (G$ 6G<t1?_yD 5.Review
9 pGND]tIi 复核
fCMH<}w -bamNw>| Subsequent events CTbz ?Kn 随后发生的事件 ^Fl 6-|^~ myV V5#{ Y!kz0
([ J#0oL_xY# U[ $KQEJYj Going concern ">n38:?R 持续关注 &~u=vuX %r<c>sFJN Management representations 6;lJs,I1w{ 与管理层的交涉沟通 <&?gpRK fC_dSM[{c Audit finalization and the final review： unadjusted differences Y=oj0(Q* 审核定稿和最后审查：未经调整的差异 Sv7_-#SW<( 0 `KB|=> 3sk$B%a>Z 6. Reporting 4DVkycM 报告 JeR8Mb 学会计论坛bbs.xuekuaiji.com e#YQA Appendix 0 ,T'z, 附录 VK* 2`Z1 Audit procedure \}ujSr# < 审计程序
~h~K"GbC?
