1. Assurance engagements and external audit
保证约定和外部审计 0\y{/P?I$ UI?AM 34 Materiality， true and fair presentation， reasonable assurance A
>bp P 物质性，真实公平的描述，合理的保证 odPdWV,&* y8HwyU> Appointment， removal and resignation of auditors G*`H2-, 审计人员的的任命、免职和辞职 K> rZJ[a FX
yyY-(O Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion hx5oTJR 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 Y
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WiZ ^D}]7y|fm Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior m|CB') 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 z5>
{(iY;, xn &$qLB Engagement letter en5sqKqh+ 约定书（委托书） ='\Di '* 2 #XYR>[ 2. Planning and risk assessment _MI8P/ 规划和风险评估 =_"[ &^ fOHg z ,x= General principles liuw! 一般原则 "44A#0)B'l 2~wIHtd Plan and perform audits with an attitude of professional skepticism 4 g%BCGsys 持专业的怀疑态度计划和执行审计工作 #Bih=A
# T'K6Q cu Audit risks = inherent risk ×control risk ×detection risk D,c53B6M 审计风险=内在风险×控制风险×检查风险 ^^;#Si 1Z$` }a Risk-based approach C&1()U 基于风险的办法 P<OSm*;U: c*@#0B Understanding the entity and knowledge of the business |Y9m re.Y; 了解商业的实质和知识 =dp(+7Va $oo`]R_ Assessing the risks of material misstatement and fraud z2
m(<zb 评估材料错报和舞弊的风险 HT%
=o}y 45qSt2 Materiality （level）， tolerable error sN_c4"\q 重要性（级别），可容忍误差 YWK|AT-4 oRALh aI Analytical procedures j{`C|zg
分析程序 ?nwFc3qw G% q^8# Planning an audit Ocp`6Fj 规划审计工作 M];?W ~Q3y3,x Audit documentation： working papers g2|qGfl{C 审计文件：工作底稿 5Xr<~xr [d3i _^\ The work of others |n/qJIE6 其他机构的文件 Pc:5*H qx;8Hq(E[ Rely on the work of experts xis],.N 依靠专家的工作
ib,BYFKEW ,P.yl ~'Al Rely on the work of internal audit ';>A=m9(4% 依靠内部审计工作 iL
Iv<VK/d #86=[*Dr 3. Internal control -yJ%G1R 内部控制 8=T[Y`;x \8} !aTC The evaluation of internal control systems +! F+m V9 对内部控制系统的评估 Mnx')([;W @L/p Tests of control er44s^$ 控制测试 VHb Q LJ0 1v
M'y r$ Substantive procedures （time， nature， extent） ! !we4tWq 实质性程序（时间，性质，程度） ]aDU* tk 6 *GR_sMm Transaction cycles： revenue， purchases， inventory， etc. ~A-vIlGt! 交易周期：收入，采购，库存等。 oj'a%mx n]Z() "D +k<0: Fi 4.Audit evidence e,cS B! 7 审计证据 oWP3 Y. 8 rE UZk Obtain sufficient， appropriate audit evidence Gkr?M
^@K 获取足够、适当的审计证据 {S6:LsFfm 0hB9D
{`,{ Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations U{[ 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 qPvW b1H: gT&s &0_7 The audit of specific items tSf$`4 审计的具体项目 Kwmtt {n'+P3\T: Receivables： confirmation ">|G^ @|:A 应收帐款：确认 )&F] j KM:k<p vi Inventory： counting， cut-off， confirmation of inventory held by third parties U-6pia /o 存货：数量，减值，第三方持有存货的确认 < u
Kd)l wnr<# =,I' Payables： supplier statement reconciliation， confirmation 0Uf.a P 应付帐款：供应商的申明一致，确认 Wq"5-U;:w NSV;R~" Bank and cash： bank confirmation 5BAGIO<w 银行存款和现金：银行的确认 A(84cmq!q =Y ]'wb Auditing sampling kwAL] kI 审计抽样 M7PG s-l 0vjlSHS;`. 5.Review
q?0&&"T} 复核 /y-eVu6 7mBH #Q) Subsequent events 5f jL 随后发生的事件 |]UR& * PO@b9O ~bnyk%S
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t : pkOZ+t Going concern (
C~ u. 持续关注 {^V9?^?d ( LLD#)Jl{? Management representations j#rj_ uP 与管理层的交涉沟通 ~zO>Q4-k /!A?>#O&. Audit finalization and the final review： unadjusted differences m#Dae\w& 审核定稿和最后审查：未经调整的差异 ' i;/?'!W6 .EB
'n{zxd o$rA;^2X 6. Reporting Tg yY 9 报告 N% !T
FQf 学会计论坛bbs.xuekuaiji.com ;_iDiL C; Appendix NjH`
AMGBT 附录 x"83[0ib Audit procedure (CR]9
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审计程序 4Je[ !X@C
