1. Assurance engagements and external audit
保证约定和外部审计
.6lY*LI <~IH` Materiality， true and fair presentation， reasonable assurance G%V=idU*" 物质性，真实公平的描述，合理的保证 DD qC}l_ eO|^Lu]+ Appointment， removal and resignation of auditors '6Pu[^x 审计人员的的任命、免职和辞职 L%c
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gb!@OZ c Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion @&nx;K6h 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 'sT }DX(7M w 7=D6` Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior | TQe
dC 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 .{'Uvn N"q+U CRC Engagement letter o$[a4 I 约定书（委托书） pq/ FLYiv >oM9~7f 2. Planning and risk assessment ,H#qgnp 规划和风险评估 mh!N^[=n ?{ 8sT-Z-L General principles ( hRgYwUa< 一般原则 f)u*Q!BDD V7K tbL# Plan and perform audits with an attitude of professional skepticism Yo So0fQA 持专业的怀疑态度计划和执行审计工作 +O.&64 ( &vJ(P!2f< Audit risks = inherent risk ×control risk ×detection risk hJ$C%1; 审计风险=内在风险×控制风险×检查风险 _D 7HQ d[P>jl%7 Risk-based approach .g( \ B 基于风险的办法 |p=.Gg=2 B
$ y44 Understanding the entity and knowledge of the business ) <]w23i 了解商业的实质和知识
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|y G Assessing the risks of material misstatement and fraud Y*5@|Q 评估材料错报和舞弊的风险 R%]9y]HQ web8QzLLB Materiality （level）， tolerable error \gJapx ( 重要性（级别），可容忍误差 x3Dg%=R c4qp3B_w Analytical procedures ZH`K%h0 分析程序 }LHT#{+ x ,
$D&WH Planning an audit j]ln
:?\ 规划审计工作 N18diP[C Z CQt1; Audit documentation： working papers mER8>
< 审计文件：工作底稿 :xA e<Pq H8o%
H=I% The work of others [#P`_hx 其他机构的文件 ]`/R(
"l[ c9ov;Bw6S Rely on the work of experts 5u
u2 _B_L 依靠专家的工作 w ;s ]n c=jI.=mi3 Rely on the work of internal audit mKf>6/s{c 依靠内部审计工作 :y O, t 7*H8 3. Internal control upEPv
.h 内部控制 v,!Y=8~ 9 Fy(nu-W The evaluation of internal control systems NbdM
ec 对内部控制系统的评估 :)+@qxTy :UJUh/U Tests of control .olP m3MC 控制测试 dx?njR Q
2SSJ Substantive procedures （time， nature， extent） wTMHoU*> 实质性程序（时间，性质，程度） t \|K" u{{xnyl? Transaction cycles： revenue， purchases， inventory， etc. Z.Y;[Y
交易周期：收入，采购，库存等。 xJH9qc ME
Vf,~MG C$..w80/1 4.Audit evidence + k(3+b$S- 审计证据 `S/1U87 qY~$wVY( Obtain sufficient， appropriate audit evidence SFk
11 获取足够、适当的审计证据 _G}CD|K x =
"hY{RUa Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations {,-5k.P[ 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 !>kv.`|7~ h7W%}6Cqkw The audit of specific items X?}GPA4 W 审计的具体项目 VqO<+~M,E Qdx`c^4m Receivables： confirmation @<w9fzi 应收帐款：确认 l]kl V+9t p`l[cV
Q< Inventory： counting， cut-off， confirmation of inventory held by third parties L ugk`NUvF 存货：数量，减值，第三方持有存货的确认 j@?[vi 3W0E6H" Payables： supplier statement reconciliation， confirmation divZJc 应付帐款：供应商的申明一致，确认 eS@!\H x 6L 6~IXL> Bank and cash： bank confirmation cT= wJ 银行存款和现金：银行的确认 LOb'<R\p ga1gd
~a Auditing sampling {@K2 WB 审计抽样 <1 1Tqb ]R0A{+]n 5.Review
#ZnX6=;X 复核 6_ &6'Vq W!4V: (T Subsequent events /HJ(W t
q 随后发生的事件 3f2Hjk7,d &F*QYz[ uSQ>oi] )6R#k8'ERr 5bznM[%xO Going concern Ccd7| L1 持续关注 "KI,3g _V `=l{kBZT| Management representations DGfQo5 # 与管理层的交涉沟通 $E_vCB _ GqD! W8+ Audit finalization and the final review： unadjusted differences r5qx! > 审核定稿和最后审查：未经调整的差异 Q3O . <9S _kY[8e5 y>cm KE 6. Reporting [Fj#7VZK 报告 wrb& ta 学会计论坛bbs.xuekuaiji.com |e[ 0Qo@ Appendix &'ETx" 附录 yjFQk,A
Audit procedure [Q qNsco) 审计程序 a&c#* 9t{
