1. Assurance engagements and external audit
保证约定和外部审计 \D-X
_.v Jv8VM\ * Materiality， true and fair presentation， reasonable assurance , =[r6k< 物质性，真实公平的描述，合理的保证 !Ld[`d.|R! ^e]h\G Appointment， removal and resignation of auditors t^=S\1"R\ 审计人员的的任命、免职和辞职 &"=O!t2 >x]ir Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion Q]]M;( 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 ^}UFt L i FzF#V=9lP Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior hb(H-`16 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 lSy_cI tF (/S6b
Engagement letter +fHqGZ] 约定书（委托书） EgRuB@lw76 hP_{$c{4:g 2. Planning and risk assessment #@ F 规划和风险评估 xiVbVr#[ a :CeI General principles 6%V#_] 一般原则 paUJq?Af O4!!*0(+91 Plan and perform audits with an attitude of professional skepticism EL6<%~,V"I 持专业的怀疑态度计划和执行审计工作 ([ A%>u> h t1p[!
53( Audit risks = inherent risk ×control risk ×detection risk 2 gW+&5; 4 审计风险=内在风险×控制风险×检查风险 !>WW(n07Ma D 7Ds*X`!l Risk-based approach !>fi3#Fi 基于风险的办法 wS [k} miV 8ja V Understanding the entity and knowledge of the business gu1n0N`b 了解商业的实质和知识 Pa{b kr F
<O<=Ww Assessing the risks of material misstatement and fraud 0xV[C4E[6 评估材料错报和舞弊的风险 T^g i^{ %htbEKWR Materiality （level）， tolerable error Hi ih$O+ 重要性（级别），可容忍误差 6-\C?w
A -AXMT3p=1 Analytical procedures ?
Hbi[YD 分析程序 m@yx6[E# R4XcWx*pQ Planning an audit zc1~ q 规划审计工作 z e`qf% \r}*<CRr6 Audit documentation： working papers h[]
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# 审计文件：工作底稿 XRn+6fn| \V*E:_w*
The work of others 8u Z4[ 其他机构的文件 ROj=XM:+
KvEZbf 3f Rely on the work of experts _m1WY7 依靠专家的工作 {#l@9r% ; zfBe %Uf Rely on the work of internal audit .-: 6L2 依靠内部审计工作 G EAVc9V y9Q"3LLic` 3. Internal control `(L <Q % 内部控制 )Ju $PrO [,qb)
&_ The evaluation of internal control systems Q?Uk%t\hwc 对内部控制系统的评估 Ec['k&*7, 8;P_KRaE Tests of control p+R8Mo;I 控制测试 jqy?Od ) l5_%Q+E_ Substantive procedures （time， nature， extent） C5oIl _t 实质性程序（时间，性质，程度） (ZEDDV2 }u~r.= Transaction cycles： revenue， purchases， inventory， etc. |Vc:o_n7 交易周期：收入，采购，库存等。 \8S HX
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3 4.Audit evidence
Uf-`g> 审计证据 mQt?d?6 #| {^k u Obtain sufficient， appropriate audit evidence S?m4 获取足够、适当的审计证据 _xXDvBU a<{+
J U5 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations cH $Sk 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 %LZf= `:( ?ik6kWI The audit of specific items PRF^<%mkI 审计的具体项目 ZBfB4<M9xS O: G-I$F| Receivables： confirmation ,h$j%->U 应收帐款：确认 pn2_ {8. %D}]Z=gp Inventory： counting， cut-off， confirmation of inventory held by third parties ]#oqum@Yf1 存货：数量，减值，第三方持有存货的确认 Z= P=o ldH #oD * H:%* Payables： supplier statement reconciliation， confirmation
y-CVyl 应付帐款：供应商的申明一致，确认 G Gch Nt 6 995r% Bank and cash： bank confirmation {!vz 6 QDS 银行存款和现金：银行的确认 g3uI1]QXLg Gu136 XiX Auditing sampling qbe9 CF'@_ 审计抽样 IK^ jz x O}_Z"y 5.Review
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+I5~ 复核 {p Nf
& ' p![CH Subsequent events !'EE8Tp~F 随后发生的事件 1(z+*`"WB&
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] Going concern JMq00_ 持续关注 O~AOZ^a:2 P9D'L{yS/x Management representations nY <hfqof 与管理层的交涉沟通 y(R K
|r j/xL+Y(= Audit finalization and the final review： unadjusted differences f
i3 < 审核定稿和最后审查：未经调整的差异 N;6WfdA- O Vm
$ hol54)7$3: 6. Reporting ? pv}~> 报告 B[0XzV]Z 学会计论坛bbs.xuekuaiji.com fw1 g;;E Appendix VJeN
m3WNb 附录 nP >*0Fq Audit procedure c Ed!t6Z 审计程序 5? s$(Lt~
