1. Assurance engagements and external audit
保证约定和外部审计 ] /o12p I 5qd_> UHp Materiality， true and fair presentation， reasonable assurance o4/I1Mq 物质性，真实公平的描述，合理的保证 5i4V 5N>3 hEv=T'*,K) Appointment， removal and resignation of auditors ~3'RW0 审计人员的的任命、免职和辞职 (zs4#ja2, :>P4L,Da] Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion U R1JbyT 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 S$jV|xK B r: c@17 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior *^@#X-NG 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 =sE 2}/g mvHh"NJ Engagement letter O }K_l1 约定书（委托书） \ K?( Q e>i{:N 2. Planning and risk assessment /ojO>Y[< 规划和风险评估 =% q?C
r IpWy)B>Fl3 General principles U Cn*UX 一般原则 PT bA1.B SZ5O89 Plan and perform audits with an attitude of professional skepticism 0
%xR<<gir 持专业的怀疑态度计划和执行审计工作 9;0V
/y 7Wwp )D Audit risks = inherent risk ×control risk ×detection risk c= A(o 审计风险=内在风险×控制风险×检查风险 .KLm39j( eg" =H50 Risk-based approach $J QWfGwR 基于风险的办法 7P<r`,~k- V~(EVF{h Understanding the entity and knowledge of the business 4 M @ oj 了解商业的实质和知识 `Yx-~y5X qQfqlD< Assessing the risks of material misstatement and fraud kmm 评估材料错报和舞弊的风险 . i {>Z <<
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a<I Materiality （level）， tolerable error k} -yOP{ 重要性（级别），可容忍误差 f._l105. RAIV dQ}.Z Analytical procedures L`9TB"0R+ 分析程序 -VS 9`7k j5L )N Planning an audit N\9}\Rk@ 规划审计工作 } 3v'Cp0L t" <s} ~ Audit documentation： working papers &/Eg2 审计文件：工作底稿 !p }`kG ic %?uWN The work of others d"#
gO,H0 其他机构的文件 :GU,EDps 9$Ig~W) Rely on the work of experts wL 4Z W8_ 依靠专家的工作 ipG5l )!t CC-Cr Rely on the work of internal audit )O,wRd>5 依靠内部审计工作 3`8dii >qR7'Q wP 3. Internal control 8g\wVKkTQp 内部控制 OnZF6yfN=3 gRBSt
M&hU The evaluation of internal control systems
}10\K 对内部控制系统的评估 }$ o* "mP&8y 9F Tests of control _|N}4a 控制测试 /:bKqAz;M ,z Qo {. Substantive procedures （time， nature， extent） _eGT2,D5r 实质性程序（时间，性质，程度） v @:~mwy FY$fV"s Transaction cycles： revenue， purchases， inventory， etc. 6yY.!HRkr 交易周期：收入，采购，库存等。 g %f*ofb rJ'/\Hh5P {3V Z3i 4.Audit evidence #Mh{<gk%ax 审计证据 Ab/j (xr= 1%%'6cWWu Obtain sufficient， appropriate audit evidence O7%2v@j|8 获取足够、适当的审计证据
3P1&; F8H'^3`b`U Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations oBr.S_Qe 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 ;x-(kIiE dm6~ The audit of specific items $[g _=Z 审计的具体项目 moMYdArj #/|75
4]] Receivables： confirmation qz 9tr 应收帐款：确认 ?>af'o: Br}h/ !NU/ Inventory： counting， cut-off， confirmation of inventory held by third parties -_NC%iN#C 存货：数量，减值，第三方持有存货的确认 ;i mRh'-V6 n"6;\ Payables： supplier statement reconciliation， confirmation Wqra8u# 应付帐款：供应商的申明一致，确认 1~J5uB 4 {XgnZ`* Bank and cash： bank confirmation FW8-'~
银行存款和现金：银行的确认 \ p4*$ 1j0 -9Kg' Auditing sampling [$\z'} 审计抽样 -I":
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"d 5.Review
1DE@N1l 复核 =p@8z
/u o%[U Subsequent events #D*r ]M 随后发生的事件 /
RT%0! 1f#mHt:( [I l ~ K WZZ4]cC #eK= Going concern [mUBHYD7OI 持续关注 #?[.JD51l FB:<zmwR Management representations Zj*\"Ol 与管理层的交涉沟通 GKiukX$' W 0XF ~ Audit finalization and the final review： unadjusted differences rR,2UZR 审核定稿和最后审查：未经调整的差异 ifK%6o 6 J:j<"uPm C`V)VJM 6. Reporting ,RxYd6 报告 W `z 0"
学会计论坛bbs.xuekuaiji.com (*\ jbK Appendix ~u87 H? 附录 @kFu*" Audit procedure hWo =;#B* 审计程序 Z5(enTy-
