1. Assurance engagements and external audit
保证约定和外部审计 !yCl(XT ;2W2MZ!TF Materiality， true and fair presentation， reasonable assurance
g@(30{ 物质性，真实公平的描述，合理的保证 5~yb
~0 r|8V @ .@i Appointment， removal and resignation of auditors
A1!:BC 审计人员的的任命、免职和辞职 $wXih#7 z`9l<Q/ Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion :Ba-u 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 7jZrU|:yu( cJq<9( Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior KS>Fl-> 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 CI1m5g [P c20|Cx2m Engagement letter (j`l5r#X#/ 约定书（委托书） s @M LI$L9eNv;Y 2. Planning and risk assessment v =bv@c 规划和风险评估 & ^!v*=z XkoW L General principles }` @?X "r 一般原则 I!
ITM<Z$l W,'3D~g8 Plan and perform audits with an attitude of professional skepticism ^k9rDn/AW 持专业的怀疑态度计划和执行审计工作 'qlxAYw<f ?',}? {"c Audit risks = inherent risk ×control risk ×detection risk ]J~g'"> 审计风险=内在风险×控制风险×检查风险 7#/|VQX<A A@ { !:_55 Risk-based approach r?XDvU 基于风险的办法 'v`~(9'Rcj Kk56/(_S Understanding the entity and knowledge of the business u>
In(7\ 了解商业的实质和知识 JbVi1?c <e^6.!;W Assessing the risks of material misstatement and fraud
0<"tl0p_ 评估材料错报和舞弊的风险 V'$oTZ` yL4 -4 Materiality （level）， tolerable error ;C6O3 @Q 重要性（级别），可容忍误差 E- [:.
& {)jk_&c7 Analytical procedures k4* ! Q_A 分析程序 T7X !#j" \ *@=fq|6l 2 Planning an audit j!"iY tgV 规划审计工作 d<)s@Ntgm 2w;G4 Audit documentation： working papers KXDz'9_ 审计文件：工作底稿 pIrv$^ 3Y=,r!F.h The work of others k.h^ $f 其他机构的文件 ^w ]1qjGw aq$62>[ Rely on the work of experts =`yw d]\7 依靠专家的工作 3 pHn_R ge@reGfsB1 Rely on the work of internal audit .w=:+msL{( 依靠内部审计工作 ]r ]+yM| =54Vs8. 3. Internal control +,:nm_kQU 内部控制 FK?m S>G6 sL;z" N@PK The evaluation of internal control systems |^\ Hv5 对内部控制系统的评估 KX $qM g1j _g^E%@'W Tests of control K7y!s :rg! 控制测试 X~` . } ktdz@f Substantive procedures （time， nature， extent） 9 #.<E5: 实质性程序（时间，性质，程度） ;N9n'Sq4 =t ~ +63) Transaction cycles： revenue， purchases， inventory， etc. @)S sKk| 交易周期：收入，采购，库存等。 o
x03c DHSU?o#jY A;b=E[i v 4.Audit evidence (0Zrfu^ 审计证据 [ ((h<e j
P{:A9T\ Obtain sufficient， appropriate audit evidence wG Z>iLe: 获取足够、适当的审计证据 @|jKO5Y ?nj"Ptzs Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations Mt]=v}z 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 JuKk"tr~RB OYQXi The audit of specific items ptnMCF 审计的具体项目 m1M;'tT@ `ja`#%^\u Receivables： confirmation $ l0e I 应收帐款：确认 d "QM; 9 j=!(F`/ Inventory： counting， cut-off， confirmation of inventory held by third parties 401/33yBJ 存货：数量，减值，第三方持有存货的确认 (xjoRbU* wliGds Payables： supplier statement reconciliation， confirmation @+QYWh' 应付帐款：供应商的申明一致，确认 -k|g04 Q ? O?+tY
y? Bank and cash： bank confirmation RPofa+ 银行存款和现金：银行的确认 UeutFNp 2^k^"<h5j Auditing sampling `[g# Mxw 审计抽样 ,E
n(gm P@o,4\;K 5.Review
24.7S LXO 复核 o|Yn(xu- +aXMH T"U Subsequent events 62k9"xSH 随后发生的事件 )l 4>=y {d *qlztO P |!/mu] 6KZ8 .m}: UeK, q>i Going concern P?yOLG+)l) 持续关注 f0N)N}y g z)wUQ|W Management representations h>mBkJ
{ 与管理层的交涉沟通 Q
T0IW(A &)fhlp5 Audit finalization and the final review： unadjusted differences uHujw.H/y 审核定稿和最后审查：未经调整的差异 OLd$oxKR D!OG307P
k=d%.kg 6. Reporting 4P-'(4I) 报告 {YxSH % 学会计论坛bbs.xuekuaiji.com G*{ u(x( Appendix v"Ud mv " 附录 Sx4UaV~" Audit procedure ~8n ~4 审计程序 f;_K}23
