1. Assurance engagements and external audit
保证约定和外部审计 O Lt0Q.{ FO(QsR=\s Materiality， true and fair presentation， reasonable assurance 0827z 物质性，真实公平的描述，合理的保证 4Th?q{X Z # Appointment， removal and resignation of auditors 2%fzRXhu% 审计人员的的任命、免职和辞职 Z3MhHvvgp{ sqpo5~ Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 8ZbXGQ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 UrciCOQf WJ-.?
Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior L UxDP#~7 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 ,[p pETz PA803R74 Engagement letter d 4tL 约定书（委托书） !4#qaH-Q %Iflf ]l 2. Planning and risk assessment w%TrL+v 规划和风险评估 jP/Vqe%%8 XPf{R619 General principles yogL8V-^4 一般原则 SJX9oVJeZ _(?`eWo Plan and perform audits with an attitude of professional skepticism R+ \% 持专业的怀疑态度计划和执行审计工作 ^HR8.9^[1u &-o5lrq Audit risks = inherent risk ×control risk ×detection risk t90M]EAV 审计风险=内在风险×控制风险×检查风险 f?^-JZ 6ERMn"[_w Risk-based approach 1yz%ud-l 基于风险的办法 [ *It' J^ :qqG%RB Understanding the entity and knowledge of the business 2!
}F+^8'P 了解商业的实质和知识 CV^%'HIs?+ fQ1j@{X a Assessing the risks of material misstatement and fraud o:cTc:l ) 评估材料错报和舞弊的风险 T <>B5G~% b== jlYa= Materiality （level）， tolerable error (x/:j*`K 重要性（级别），可容忍误差 6&'kN 2 FXY>o>K%h Analytical procedures Kv!:2br 分析程序 6
%aaK|0 kl~/tbf Planning an audit *^g]Q Q 规划审计工作 "|J6*s ng|^Zm% Audit documentation： working papers \ ;]{` 审计文件：工作底稿 kmT YRl
)j A p?,y? The work of others XRkUv>Yk 其他机构的文件 N Basf
n aB (pdW4 Rely on the work of experts 2`;XcY4A 依靠专家的工作 6Hb a@Q1` aqk$ 4IG Rely on the work of internal audit u d)WH|Z 依靠内部审计工作 aj|PyX3P: s&o9LdL 3. Internal control r{d@74
内部控制 C[%&;\3S@ *re?V9 The evaluation of internal control systems am3JzH 对内部控制系统的评估 RAhDSDf RuVk>(?WK% Tests of control <G<5)$
S 控制测试 cs\=8_ 5 n2-+.9cY Substantive procedures （time， nature， extent） rxol7"2l 实质性程序（时间，性质，程度） 4<}@hk
Y tvVf)bbz Transaction cycles： revenue， purchases， inventory， etc. kR^">s/H# 交易周期：收入，采购，库存等。 0e#PN@ `EMGrw_ =ZU!i0
K 4.Audit evidence
Sf PQ;s' 审计证据 ]Oo!>iTQi ;aD~1;q Obtain sufficient， appropriate audit evidence RJ0,7 E<B 获取足够、适当的审计证据 q Sv! 5&u wTR ?8$ Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations uA
=%EEZ 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
!<j4*av:G ND?"1/s The audit of specific items UJp'v_hN 审计的具体项目 #
SCLU9- A_ &IK;-go Receivables： confirmation paN=I=:*M 应收帐款：确认 Hr}"g@ < X#0 yOS R Inventory： counting， cut-off， confirmation of inventory held by third parties Cb<7?),vK 存货：数量，减值，第三方持有存货的确认 6ZI7V!k BHgs, Payables： supplier statement reconciliation， confirmation .Xf_U.h$*@ 应付帐款：供应商的申明一致，确认 +&
f_k@+ v+sF0
j\P Bank and cash： bank confirmation 6=JJ!`"<2 银行存款和现金：银行的确认 ("}Hs [ RWM~7^ JA Auditing sampling
E>*b,^J7g 审计抽样 am
.d^' ?RG;q 5.Review
6K8v:yYPa 复核 =&"pG` x avG#0A Y Subsequent events |p+ FIr+ 随后发生的事件 >a2[P" 1z2v[S&pk /#: *hn b9i_ \ RYC%;h Going concern 7g{JE^u 持续关注 d!&LpODI]* W"#<r Management representations \J?&XaO= 与管理层的交涉沟通 6-?/kY 6 75
R4[C6T Audit finalization and the final review： unadjusted differences '#j6ZC/? 审核定稿和最后审查：未经调整的差异 tZ@&di:-F Jr2>D= ~v/`
`s 6. Reporting ]mo BVRd 报告 ;{iTS sb 学会计论坛bbs.xuekuaiji.com Mx93D
Appendix P*?2+ . 附录 v\!Cq+lFML Audit procedure FChW`b&S 审计程序 d1^5r
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