1. Assurance engagements and external audit
保证约定和外部审计 :!'!V>#g \/wbk`2 Materiality， true and fair presentation， reasonable assurance vO?\u`vY 物质性，真实公平的描述，合理的保证 &d%0[Ui` WLO4P Appointment， removal and resignation of auditors 80'!XK SP 审计人员的的任命、免职和辞职 b6]MJ0do vzXf
JP Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion \H^A@f 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 6I<^wS 9j_ q cmf*Yl:v Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior x>ZnQ6x~m] 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
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z-# B] ep ,"@,, Engagement letter B(eC|:w[z 约定书（委托书） E"/r* C+T @ P'("qb~ 2. Planning and risk assessment ;2&ym)` 规划和风险评估 V ZhHO
d #;+ABV General principles X2[d15!9 一般原则 s7 789pR 9%^IMUWA Plan and perform audits with an attitude of professional skepticism :`Z 'vRj 持专业的怀疑态度计划和执行审计工作 / b;GC-"v \]Nt-3|`0 Audit risks = inherent risk ×control risk ×detection risk 0etJ, _"> 审计风险=内在风险×控制风险×检查风险 aio N)V ozCH1V{p Risk-based approach K(:
_52rt 基于风险的办法 F7"v}K]X Fr|Ts>Kx Understanding the entity and knowledge of the business #~JR_oQE ! 了解商业的实质和知识 ,q".d =6
Vlf =gP Assessing the risks of material misstatement and fraud jE#&u DfI 评估材料错报和舞弊的风险 bT8 ?(Iu (Qp5
3g Materiality （level）， tolerable error Py !
F 重要性（级别），可容忍误差 "J=A(w5 h!!7LPxt Analytical procedures NDo>"in 分析程序 LP{@r ic ;;]^d _ Planning an audit aSEzh7 8 规划审计工作 jTh^#Q T1_qAz+ Audit documentation： working papers 0kiV- yc 审计文件：工作底稿 JA]qAr `at>X&Ce, The work of others v-MrurQ4 其他机构的文件 5;:964Et [ $]Kp9YD Rely on the work of experts 4f-I,)qCBk 依靠专家的工作 x 3C^ S ~ D:I6nS oC Rely on the work of internal audit U8]BhJr$ Q 依靠内部审计工作 '7ps_pz km=d'VvnI 3. Internal control na0-v- 内部控制 :&-j{8p- vUD>+*D The evaluation of internal control systems uupfL >h 对内部控制系统的评估 lD]/Kx {{+woL'C Tests of control \1H~u,a 控制测试 E
!6 Nf[ UP r8Q^wm Substantive procedures （time， nature， extent） [ }1+=Ub 实质性程序（时间，性质，程度） ^1jZwP;5eW ]ff5MY 36 Transaction cycles： revenue， purchases， inventory， etc. rd0[(- 交易周期：收入，采购，库存等。 7 eP3pg# f{j.jf l\x v0 uA]6: 4.Audit evidence
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=v 审计证据 =e!o ;z3w#fN Mv Obtain sufficient， appropriate audit evidence ,2/y(JX}*! 获取足够、适当的审计证据 w`a(285s)i OLh QS_D Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations
B Sc5@; 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 t9Y?0O}/ [ KT1.5M[ The audit of specific items 5.o{A#/NTl 审计的具体项目 k M o7mkV W9A
[Z Receivables： confirmation m! H7;S-( 应收帐款：确认 {klyVb LE>b_gQ$
2 Inventory： counting， cut-off， confirmation of inventory held by third parties S1Ql%Yk-( 存货：数量，减值，第三方持有存货的确认 n+94./ Mh "U6
:z M Payables： supplier statement reconciliation， confirmation
U%zZw) 应付帐款：供应商的申明一致，确认 c_+y~X)i f8 3Tl~ Bank and cash： bank confirmation =0gfGwD{ 银行存款和现金：银行的确认
j ?gsc Q3 /'WIgP Auditing sampling P{
{U 审计抽样 HyX:4f|]' /GDG E } 5.Review
aa10vV 复核 O%R*1
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Qsj Subsequent events f6O5k8 n 随后发生的事件 0*umf .R Zyx92z9Y l
;'#!hC) qL1 d-nH vi-mn)L6# Going concern cJQ& #u 持续关注 ?RI&7699+ I,0Z* rw Management representations yD n 8{uI 与管理层的交涉沟通
yccF#zU DTi\ 4&41 Audit finalization and the final review： unadjusted differences w\f>.N 审核定稿和最后审查：未经调整的差异 @*}?4wU^k &:MfLD J [Dou%\ 6. Reporting H6Qb]H. C 报告 '
+*,|;? 学会计论坛bbs.xuekuaiji.com . )Af&+KT Appendix (Rt jD`e} 附录 5lp }; Audit procedure ;{e =Iz}/ 审计程序 v@KP~kp
