1. Assurance engagements and external audit
保证约定和外部审计 Nm;yL _ebo Materiality， true and fair presentation， reasonable assurance k! ?sHUAj 物质性，真实公平的描述，合理的保证 S$~T8_m ^U :G3 PdQb^ Appointment， removal and resignation of auditors Gw!VPFV>W 审计人员的的任命、免职和辞职 " Y%fk/v8 L|B/ ' Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion bTBV:]w 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 HQtR;[1 ''t\J^+& Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior kYbqb? 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 ]ySm|&aU f4%Z~3P Engagement letter |2<y 约定书（委托书） WP5 cC @x 73Zx`00 2. Planning and risk assessment +2:\oy}!8 规划和风险评估 $('"0 @fg F9ytU> zh General principles {5 V@O_*{ 一般原则 s#Os?Q ? 8jBrD1 Plan and perform audits with an attitude of professional skepticism #VM+.75o1 持专业的怀疑态度计划和执行审计工作 ,>
Ya%;h2k A9 *P7 Audit risks = inherent risk ×control risk ×detection risk ]A? (OA 审计风险=内在风险×控制风险×检查风险 xUW\P$ [ TX1\*W Risk-based approach " SMRvi57T 基于风险的办法 rY?]p Mp 0P_=Oy"l- Understanding the entity and knowledge of the business Wi U-syNh 了解商业的实质和知识 >H r&F
nh+ $ jkzm8{W Assessing the risks of material misstatement and fraud # %9t- 评估材料错报和舞弊的风险 aB_~V h ^X]rF
Y1 Materiality （level）， tolerable error plNoI1st 重要性（级别），可容忍误差 g5& ZXA HNUpg Ni Analytical procedures "?*B2*|}` 分析程序 3<XP/c"; H*.v*ro9_ Planning an audit .8%&K0 规划审计工作 '048Qykt; m| uVmg!* Audit documentation： working papers 5'<J@3B 审计文件：工作底稿 ]
/"!J6(e H\%^n<]# The work of others K ' ?`'7 其他机构的文件 u Vth&4dh9 9kzJ 5} Rely on the work of experts #
x+7-h i 依靠专家的工作 a
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YD 9^?2{aP % Rely on the work of internal audit >rhqhmh;W" 依靠内部审计工作 l
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A NXM {^@vCBE+ 3. Internal control mI,a2wqi 内部控制 Ff Rv i8 2^X<n{0N) The evaluation of internal control systems !#Pr'm/,mu 对内部控制系统的评估 1Y:JG
on {i<L<Y(3 Tests of control M7fPaJKL 控制测试 []- <-TqJ H 73 r3BH Substantive procedures （time， nature， extent） 3,"G!0 y. 实质性程序（时间，性质，程度） K_Pbzj4(P F05]6 NVv Transaction cycles： revenue， purchases， inventory， etc. yHo#v:>?p 交易周期：收入，采购，库存等。 *snY|hF ^\oMsU5( **CGkL 4.Audit evidence ;S9
z@`a. 审计证据 v t_lM \IhHbcF`d Obtain sufficient， appropriate audit evidence +<T361eyY 获取足够、适当的审计证据 );/p[Fd2] 782 oXyD Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations
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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^iVq* 'kSm}} y The audit of specific items I{$TMkh[ 审计的具体项目 Z817f ]l d" =)=hm! Receivables： confirmation Ou_2U T 应收帐款：确认 D4 T42L V)fF|E~0 Inventory： counting， cut-off， confirmation of inventory held by third parties *&z !y/ 存货：数量，减值，第三方持有存货的确认 \Ez&?yb/ U
UhlKV|5 Payables： supplier statement reconciliation， confirmation
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1[fr 应付帐款：供应商的申明一致，确认 sk5B} - <M, <|Y*) Bank and cash： bank confirmation Jz]OWb * 银行存款和现金：银行的确认 o?d`o$ x 9o( q`N Auditing sampling o]eG+i6g] 审计抽样 Y
8-;eqH ; > %wf3e 5.Review
j|>^wB 复核
e**5_L `k7X| Subsequent events ?^ R"a## 随后发生的事件 w5vzj%6i k/M{2Po+ OGcW]i BxiR0snf0q YB_fy8Tf
x Going concern ;D <;pW 持续关注 fRwr}n' U1D;O}z~ Management representations 4 ,&f#=Y 与管理层的交涉沟通 y~z&8XrH `NyO|9/4 Audit finalization and the final review： unadjusted differences t^=S\1"R\ 审核定稿和最后审查：未经调整的差异 im9Pj b% ~"Su2{"8B 4WPco"xH! 6. Reporting ]l"9B'XR 报告 ky'G/ z 学会计论坛bbs.xuekuaiji.com Rl
( +TE Appendix Of
-8n- 附录 Rsx?8Y ^5 Audit procedure {rzQ[_)EC 审计程序 %6x3 G
