1. Assurance engagements and external audit
保证约定和外部审计 $txWVjR?\ }T&;* ww Materiality， true and fair presentation， reasonable assurance J^e|"0d 物质性，真实公平的描述，合理的保证 ,&
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p5D3J[?N Appointment， removal and resignation of auditors %E= ,H?9&> 审计人员的的任命、免职和辞职 8wN U2yH+D WH
h2fN'A5 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 0b RkC,N
( 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 ff2.| 20 o8yEUnqN Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior LP-KD 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 uc{Qhw!;:
m/"=5*pA Engagement letter :D )&>{? 约定书（委托书） o cuNrkZ >H]|A<9u( 2. Planning and risk assessment )l81
R 规划和风险评估 m0q`A5!) HhT8YH General principles ztt%l # 一般原则 0 C
i"tA3" -^NAHE$bW Plan and perform audits with an attitude of professional skepticism |'>E};D 持专业的怀疑态度计划和执行审计工作 Ny&Fjzl js$a^6 Audit risks = inherent risk ×control risk ×detection risk t.i9!'Y ] 审计风险=内在风险×控制风险×检查风险 ^#6%*(D #+5mpDh
Risk-based approach (Os
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p 基于风险的办法 ($ 1 <Dj: !n?*vN=S Understanding the entity and knowledge of the business
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了解商业的实质和知识 %2FCpre; M%dl?9pbq Assessing the risks of material misstatement and fraud OrqJo!FEg{ 评估材料错报和舞弊的风险 GzE3B';g
{83He@ Materiality （level）， tolerable error \(v_", 重要性（级别），可容忍误差 bT6)(lm Wy-quq03"& Analytical procedures b "3T(#2<* 分析程序 =;?PVAdu%# ,h(+\^
?, Planning an audit U=<.P;+f9 规划审计工作 E)Epr&9S ?@ye*%w _ Audit documentation： working papers l+kg4y 审计文件：工作底稿 N[D\@
o }(7QJk5 j The work of others 2ZIY{lBe 其他机构的文件 ^Ypx|-Vu! ,f" "|X5 Rely on the work of experts 2dlV'U_g 依靠专家的工作 Kgio}y >^)5N<t? Rely on the work of internal audit #?d#s19s 依靠内部审计工作 '-~/!i+= .6A:t? . 3. Internal control (6y3"c be 内部控制 zNTu j p FH5 bC6 The evaluation of internal control systems (dprY1noC 对内部控制系统的评估 = 8e8!8 3B|-xq;]I Tests of control uM6!RR!~ 控制测试 @ tp7tB
; Rm 1` D Substantive procedures （time， nature， extent） av$_hEjo|D 实质性程序（时间，性质，程度） `G5wiyH}) Y>m=
cqR Transaction cycles： revenue， purchases， inventory， etc. 8 =Lv 7G% 交易周期：收入，采购，库存等。 zi&d
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BC ^n 4.Audit evidence >43yty\
审计证据 ~F6gF7] z c\ *OId1{; Obtain sufficient， appropriate audit evidence nAC#_\ 获取足够、适当的审计证据 UN 4) >\Y `*! >79_2C Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations YGmdiY:;1 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 j7 3@Yi% |6Z M xY The audit of specific items ,(=]6V 审计的具体项目 YfU#kvE' y5D?Bg|M Receivables： confirmation ?a9k5@s 应收帐款：确认 :P 1c>:j[ [1MEA; Inventory： counting， cut-off， confirmation of inventory held by third parties WYzaD} 存货：数量，减值，第三方持有存货的确认 JU.%;e7 'U0 I.x( Payables： supplier statement reconciliation， confirmation . O.R 应付帐款：供应商的申明一致，确认 @h,$&=HY j]D = \
Bank and cash： bank confirmation !QspmCo+ 银行存款和现金：银行的确认
u\? u 4 LkB!:+v |B Auditing sampling }]?G"f
t K 审计抽样 Y"%o\ DS* nv{4
U}&P 5.Review
gD =5M\ 复核 S:\hcW6 D.!7jA# Subsequent events y ]%,Y=%X 随后发生的事件 % "^XxVJ* ~l6 Y
<-! _?c.3+;s xB+H7Ya c3t8yifQ Going concern f~9Y1|6 持续关注 T+D]bfjr&& @v=q,A8_ Management representations ZHasDZ8
与管理层的交涉沟通 Lc?O K"[m P tOnj)Q Audit finalization and the final review： unadjusted differences kR(=VM JU 审核定稿和最后审查：未经调整的差异 Zw{tuO7}K ptQ (7N (*BW/.Fq 6. Reporting 59]9-1" + 报告 7# 3)&"j
学会计论坛bbs.xuekuaiji.com x&vD,|V! Appendix `ayc YoD 附录 wm7 1,R1 Audit procedure 9#6/c 审计程序 +cH(nZ* f
