1. Assurance engagements and external audit
保证约定和外部审计 JVD#wwic _8)9I?jH Materiality， true and fair presentation， reasonable assurance ^ PMP2\JQA 物质性，真实公平的描述，合理的保证 r77?s? t
\kI( G Appointment， removal and resignation of auditors
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审计人员的的任命、免职和辞职 MS%xOB*6 4
(B{-cK Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion jFZJ #'CNS 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见
O%AQ'[' hub1rY|No Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior ]d&6 ?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 CL5u{ i5 , 9^wKS!7$ Engagement letter I
$ !Y 约定书（委托书） 9s5gi+l_O Z)Nl\e& M 2. Planning and risk assessment H 1N_ 规划和风险评估 iqig~fjK ~ sa36 =:5x- General principles ;,}tXz 一般原则 R;,+0r^i 2~AG Ox Plan and perform audits with an attitude of professional skepticism D:sQHJ. y 持专业的怀疑态度计划和执行审计工作 q %i2' yE I9 h?Z&n5 Audit risks = inherent risk ×control risk ×detection risk ?*zRM?* 审计风险=内在风险×控制风险×检查风险 uli,@5%\ 8
C @iD% Risk-based approach :(VD<"X 基于风险的办法 y,v*jE '9>z4G*Td Understanding the entity and knowledge of the business &
ok2Xw 了解商业的实质和知识 "15mOW(!+ JeU|e$I4> Assessing the risks of material misstatement and fraud BX;Z t9"* 评估材料错报和舞弊的风险 UbE*x2N yf(VwU,
x Materiality （level）， tolerable error tJy6\~ 重要性（级别），可容忍误差 a938l^@;s8 $rD&rsx6 Analytical procedures /KFCq|;7s, 分析程序 Fr?o
4E6h /\"=egB9 Planning an audit WB
Lfxr 规划审计工作 Ho9 a #9 r 'wam]1Z Audit documentation： working papers h1} x2 审计文件：工作底稿 ^$c+r%9k "l6 v[yv The work of others {]]qd!, 其他机构的文件 Xs$k6C3 3yn>9qt Rely on the work of experts WDNuR #J? 依靠专家的工作 Ufd{.o[{- v>CA A"LH Rely on the work of internal audit
p@!{Sh 依靠内部审计工作 9IZ}}x ?N oG.
3. Internal control A I}29L3C 内部控制 */
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yyb8l l?@a The evaluation of internal control systems _"%mLH= !8 对内部控制系统的评估 gF,9Kv ~ RI9 &KS Tests of control ,r!_4|\ 控制测试 H z&a~ ohklLZoZ Substantive procedures （time， nature， extent） c,-3+b 实质性程序（时间，性质，程度） Elw fqfO Sa7bl~p\ Transaction cycles： revenue， purchases， inventory， etc. YYwFjA@ 交易周期：收入，采购，库存等。 A
J<Sa= EUevR/S :^]rjy/|+ 4.Audit evidence E-\Wo3 审计证据 ^u`1W^> RuSKJ,T:9 Obtain sufficient， appropriate audit evidence i_8v > F
获取足够、适当的审计证据 O
N..B} J Ze_4MwC W Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations &6V[@gmD
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 P0,@#M& wxU@M1w} The audit of specific items CmKbpN* 审计的具体项目 #m [R1G# _{0'3tI7 Receivables： confirmation y5 gTd_- 应收帐款：确认 J3`a}LyDf ~Ry?}5&: Inventory： counting， cut-off， confirmation of inventory held by third parties 3BHPD; U 存货：数量，减值，第三方持有存货的确认 I~ Q2jg2 %" kF i Payables： supplier statement reconciliation， confirmation 1h_TG.YL9> 应付帐款：供应商的申明一致，确认 vJTdZ p L CKCg[D
Bank and cash： bank confirmation Bc { j0Su 银行存款和现金：银行的确认 x{y}pH "H ~.\C G 'g Auditing sampling ! f!/~M"! 审计抽样 eU/o I} A x-J.*X/aB 5.Review
OI :G~Wg 复核 +
P YX . g{0a]'ph Subsequent events .=@xTJh 随后发生的事件 Uj]Tdg CWF(OMA jD]C i#|W 8 4(NylZ pK/ r{/>r Going concern R.nAD{>h* 持续关注 %%d3M->C} #_oN.1u57 Management representations D XFU~J* 与管理层的交涉沟通 y~eQVnH5W APy e Audit finalization and the final review： unadjusted differences [\|`C4@3a 审核定稿和最后审查：未经调整的差异 iN\m:m DAYR=s Wgp}v93 6. Reporting _"nzo4e0 报告 CY
kU - 学会计论坛bbs.xuekuaiji.com R-%v?? Appendix bxU 2.YC 附录 :'hc &wk` Audit procedure ~ 1xfE C/ 审计程序 w g- qq4Q\
