1. Assurance engagements and external audit
保证约定和外部审计
Z5[g[Q Uf~5Fc1d = Materiality， true and fair presentation， reasonable assurance l_P90zm39! 物质性，真实公平的描述，合理的保证 K8h\T 4 {X-a6OQj Appointment， removal and resignation of auditors mnU8i=v0 A 审计人员的的任命、免职和辞职 Cw~fP[5XMF <A&Zl&^1 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion X5=I{ eY} 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 p,7?rI\ N V2$M`|E Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior h/*@ML+bB8 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 ?B <.d8i |?ZNGPt Engagement letter Xi!e=5&Pa 约定书（委托书） uz;e
Y D ix5 <h } 2. Planning and risk assessment Tb{RQ?Nw' 规划和风险评估 S]Aaf-X_ >C` #4e?} General principles mcxD#+H 3 一般原则 D{JwZL@7k2 =0SJf 3 Plan and perform audits with an attitude of professional skepticism m1M6N`f 持专业的怀疑态度计划和执行审计工作 c~!ETwpHQ E|W7IgS Audit risks = inherent risk ×control risk ×detection risk _!9I
f 审计风险=内在风险×控制风险×检查风险 D0h 6j0r 5 %I@ vM s^ Risk-based approach ul!q)cPb{ 基于风险的办法 otQ
G 6 C2 yJ Xi`$ Understanding the entity and knowledge of the business {HjJ9ZGQ 了解商业的实质和知识 SUD~@]N1 B q tN= Assessing the risks of material misstatement and fraud x\YVB',h 评估材料错报和舞弊的风险 n/YnISt )#sN#ZR$ Materiality （level）， tolerable error sY?sQ'E2] 重要性（级别），可容忍误差 rVp^s/A^; 6xu%M&h
t Analytical procedures WZ UeW*#= 分析程序 t|*UlTLm *E-MJCv Planning an audit EB p g 规划审计工作 { a(<E8-^ kB=5=#s Audit documentation： working papers /buj(/q^# 审计文件：工作底稿 38%"#T3# ;s#]."v_= The work of others <}F (G-kV6 其他机构的文件 i*mI-l ^!x qOp! Rely on the work of experts ,C|aiSh0- 依靠专家的工作 juxAyds /Z]hX* QR Rely on the work of internal audit W!1
B~NH# 依靠内部审计工作 ed#> q;jX O mph( 3. Internal control [YJ*zO 内部控制 m<!CF3g u@Bgyt7Y The evaluation of internal control systems .ZM0
cwF 对内部控制系统的评估 1[\I9dv2 r>G||/Z Tests of control (@S 9>z4s 控制测试 KVoM\ttP qipS`:TER Substantive procedures （time， nature， extent） !. :b}t 实质性程序（时间，性质，程度） }xY|z"& a~zh5==QD Transaction cycles： revenue， purchases， inventory， etc. ){w!< Lb 交易周期：收入，采购，库存等。 D2zqDo<+; `0-i>> ^c| 0?EH 4.Audit evidence etk|%%J 审计证据 mu O; g& #q8/=,3EG Obtain sufficient， appropriate audit evidence J~ wu* x 获取足够、适当的审计证据 8DFq eY0S =.,XJIw& Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations 5xa!L@)`wF 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 x[$ : ^5V E&Sr+D aPD The audit of specific items am/D$ (l1 审计的具体项目 w<Iq:3
3w! NTvp Receivables： confirmation 2(R{3E4. 应收帐款：确认 _V` QvnT} .[Ny(X/]/} Inventory： counting， cut-off， confirmation of inventory held by third parties f?"90 9& 存货：数量，减值，第三方持有存货的确认 9xL` i-7] iu{QHjZK( Payables： supplier statement reconciliation， confirmation GD!!xt 应付帐款：供应商的申明一致，确认 ='(;!3ZH Z*'_/Grv? Bank and cash： bank confirmation f1U: _V^d 银行存款和现金：银行的确认 +\J+?jOC4S Q|f)Awe$ Auditing sampling D?"Q)kVuD 审计抽样 2gnz = #vTF:r 5.Review
g 5
y*-t 复核 p&HkR^.S O\ w-hk Subsequent events Q k&
6Z% 随后发生的事件 )F6p+i=" SnoEi~Da ~:-V<r,pe ]K<7A!+@@p UBx0Z0Y Going concern ]Y f8 持续关注 w^S]HzMd M ED_#OS Management representations "p&4Sn3T2? 与管理层的交涉沟通 +lJD7=%K]Z ~Yg+bwh Audit finalization and the final review： unadjusted differences %3q7i`AZ 审核定稿和最后审查：未经调整的差异 Bc}e ??F P}-S[[b73s C(}Kfi@6N 6. Reporting !1P<A1K 报告 ~%s NPKjA 学会计论坛bbs.xuekuaiji.com C
0L(ti; Appendix Fh.Z sPn,m 附录 l{.
XhB Audit procedure 'he&h4fm 审计程序 ))J#t{X/8v
