1. Assurance engagements and external audit
保证约定和外部审计 ] +%`WCr9 N
e{=KdzT Materiality， true and fair presentation， reasonable assurance r MJ@oc 物质性，真实公平的描述，合理的保证 gh[q*%# 'q;MhnU+ Appointment， removal and resignation of auditors }*9F `=%F 审计人员的的任命、免职和辞职 jbe:"S tw 'M YKAnZ-i Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion r]xN&Ne5Q 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 DI;LhS*z Q?j '4 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior ,^mEi 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 H(n
fHp.3 UGM:'xa<T Engagement letter 3v3cK1K@oE 约定书（委托书） 9:RV5
Dt sV 5k@1Y 2. Planning and risk assessment KQ9w>!N[ 规划和风险评估 Y'P^]Q=}_# -}T7F+ General principles z"7?I$N Q 一般原则 AX{<d@z`j |wb_im Plan and perform audits with an attitude of professional skepticism o92BGqA>& 持专业的怀疑态度计划和执行审计工作 6v:L8 t$" wsrdBxd5 Audit risks = inherent risk ×control risk ×detection risk T7ShE-X 审计风险=内在风险×控制风险×检查风险 _+)OL- +ah4 K(+ 3 Risk-based approach 3nhQ^zqf 基于风险的办法 V+>RF 0hkYexX73 Understanding the entity and knowledge of the business ?\4kV*/Cqz 了解商业的实质和知识 ^|h_[> +7WpJ;C4 Assessing the risks of material misstatement and fraud |]q{ qsy 评估材料错报和舞弊的风险 B (71
I; d/oD]aAEr Materiality （level）， tolerable error %<Qv?`B 重要性（级别），可容忍误差 F\ ;l) SLkg
Ib~'X Analytical procedures ~a7@O^q 4 分析程序 w(+ L&IBC 0#yH<h$ Planning an audit 7
w5l[a/ 规划审计工作 23=wz%tF /;q 3Q# Audit documentation： working papers X ei s_ 审计文件：工作底稿 9(=+OQ6 lv.h?"M l The work of others I YptNR 其他机构的文件 Wkb>JnPo #>C Wee; Rely on the work of experts %|/\Qu 依靠专家的工作 v qUYr Xsb.xxK. Rely on the work of internal audit )<'2 vpz 依靠内部审计工作 ~QE?GL qa: muW 3. Internal control M9VAs~&S 内部控制 g(jn
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p?_ir The evaluation of internal control systems t]3:vp5N] 对内部控制系统的评估 b4KNIP7E J~ @W":v Tests of control Rdj3dg'
< 控制测试 )99^58my <dS I"C< Substantive procedures （time， nature， extent） ]U4C2}u 实质性程序（时间，性质，程度） DeN2P ZLP0SCkuR Transaction cycles： revenue， purchases， inventory， etc.
NQ '|M 交易周期：收入，采购，库存等。 <Z1m9O "sy HsG3s? * ) TN G0[ 4.Audit evidence (S=CxK 审计证据 _!vuDv% *&_(kq z'1 Obtain sufficient， appropriate audit evidence 7|ACJv6%9 获取足够、适当的审计证据 *m&'6qsS Kx;l a Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations u8x#XESR7 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 33"!K>wC =.`e4}u \X The audit of specific items PGTj Okx 审计的具体项目 \<} e?Yx% D#> d+X$ Receivables： confirmation 4Dd]:2|D 应收帐款：确认 }&
l%>P C2hB7?UGN Inventory： counting， cut-off， confirmation of inventory held by third parties eY:jVYG( 存货：数量，减值，第三方持有存货的确认 | mw3v> 8X\":l: Payables： supplier statement reconciliation， confirmation PMj!T \B| 应付帐款：供应商的申明一致，确认 HErG%v]nw p{0rHu [ Bank and cash： bank confirmation JAmpU^(C 银行存款和现金：银行的确认 a8y*Jz-E p
@YbIn Auditing sampling w/ID y Q 审计抽样 )E e`1 1 F'@[ b
5.Review
,G$<J0R1 复核 [G W;RjPE 6I5LZ^/ G9 Subsequent events @Rqn&tA8 随后发生的事件 @7?L+.r$9 |)ALJJ=+ f Ln s^ ~#rmw6y EBUCG"e Going concern )c0 Dofhg 持续关注 &X}i%etp^2 .Ax]SNZ+:A Management representations <)oW 与管理层的交涉沟通 VF:<q ,V+,3TT
Audit finalization and the final review： unadjusted differences [Al} GM 审核定稿和最后审查：未经调整的差异 +39p5O! )3!z2f: e 0ol*!@? 6. Reporting Xf|I=XK 报告 7}fT7tsN 学会计论坛bbs.xuekuaiji.com S1 *xM Appendix 3gs7Xj%N 附录 mx0EEU* Audit procedure Bc?KAK 审计程序 sH{(=N
