1. Assurance engagements and external audit
保证约定和外部审计 2\ =cv \^% 5! Materiality， true and fair presentation， reasonable assurance 9=Rj9% 物质性，真实公平的描述，合理的保证 \ |9KOulr UT7".1H Appointment， removal and resignation of auditors yy-\$<j 审计人员的的任命、免职和辞职 nW
(wu!2 wuTCdBu6hU Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion iXDQ2& gE* 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 P
=9Zm R0*+GIRA( Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior Ctxx.MM 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 $MG. I[h GQ8r5V4: Engagement letter 84*Fal~Som 约定书（委托书） 0IEFCDeCO Zm@
O[:~ 2. Planning and risk assessment c/57_fOK 规划和风险评估 =7`0hS<@F K*Tvo ` General principles 4r [T pb 一般原则 (N\Zz*PLz
>AW=N Plan and perform audits with an attitude of professional skepticism ' )w*c 持专业的怀疑态度计划和执行审计工作 kM?p >V6 M('
cG Audit risks = inherent risk ×control risk ×detection risk ?y{C"w!
审计风险=内在风险×控制风险×检查风险 R` :NUGR Th%1eLQ Risk-based approach p=(;WnsK 基于风险的办法 $V)LGu2( m a".uS4x Understanding the entity and knowledge of the business N+PW, a 了解商业的实质和知识 1W5\ pTK|u! fs Assessing the risks of material misstatement and fraud -
$4%@Z 评估材料错报和舞弊的风险 D4r5wc
% ?s5zTT0U>$ Materiality （level）， tolerable error r\"O8\ 重要性（级别），可容忍误差 EhybaRy;C v= |BqG` Analytical procedures TUEEwDK- 分析程序 <8 At = U p\8cl/~ Planning an audit bkl'0
p 规划审计工作 E `)p,{T sz wXr Audit documentation： working papers 8P!dk5 ,,O 审计文件：工作底稿 WU1 o4& OF v[6 BESu The work of others .so{ RI 其他机构的文件 O` dob&C WL}6YSC Rely on the work of experts c+G: bb%p 依靠专家的工作 y+?tU SPP 2`vC QV Rely on the work of internal audit l#o43xr
依靠内部审计工作 UUY-E
C 7X <E
BgHD) 3. Internal control EBM\p+x& 内部控制 FV$= l
% KF'H|)!K The evaluation of internal control systems 3_T'T zQ u 对内部控制系统的评估 C)z[Blt %i%Xi+{3 Tests of control A EnS_Q 控制测试 RQ{w`> K BPrA*u }T Substantive procedures （time， nature， extent） GKY:"q&h 实质性程序（时间，性质，程度） n/8Kb.V f 0 $e; #} Transaction cycles： revenue， purchases， inventory， etc. =pcj{B{qa 交易周期：收入，采购，库存等。 _T5~B"* i? AZ| Ha[ |-_5ou N. 4.Audit evidence >W'SG3Hmc 审计证据 ! qcu-d5b B0z.s+ . Obtain sufficient， appropriate audit evidence R C (v# G 获取足够、适当的审计证据 h;4g#|, sp**
Sg) Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations Q '+N72= 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 p!ae L}g`
YF>t {| The audit of specific items .4!N #' 审计的具体项目 @?B=8VHR UWn}0:6t Receivables： confirmation 4rM77Uw> 应收帐款：确认 F41!Dj7 rY!uc! Inventory： counting， cut-off， confirmation of inventory held by third parties ,uKvE`H 存货：数量，减值，第三方持有存货的确认 4E
| 6l 3^Yk?kFE Payables： supplier statement reconciliation， confirmation ~#a 1]w 应付帐款：供应商的申明一致，确认 _f3A6ER` w ^<Y5K Bank and cash： bank confirmation 0"2 [I 银行存款和现金：银行的确认 4(aesZ8h jm-0]ugY&` Auditing sampling uAj GR 审计抽样 OaCL
'! a ^)Mx9 5.Review
;2@sn+@
复核 =( n'#mV z t,-O7I'1 Subsequent events =H,cwSE+% 随后发生的事件 +cV! =gDT 7 $9fGo Tc88U8Gc |~HlNUPR Oq[E\8Wn Going concern jujx3rnK? 持续关注 s3+O=5 /XSPVc< Management representations ?J~JQe42 与管理层的交涉沟通 f <w*l<@ KV5lpN PC Audit finalization and the final review： unadjusted differences o` 77gkLO 审核定稿和最后审查：未经调整的差异 Rm*}<JN31 pK8nzGQ
l7 Nr[Rp 6. Reporting h+74W0
$ 报告 4 iLU "~ 学会计论坛bbs.xuekuaiji.com 4]B3C\
v Appendix
5pok% g
附录 X#3<hN*v Audit procedure z$Nk\9wm 审计程序 ,#E5 /'c`
