1. Assurance engagements and external audit
保证约定和外部审计 ` YOYC [YvS#M3 T Materiality， true and fair presentation， reasonable assurance gM 96RY 物质性，真实公平的描述，合理的保证 W;u.@I& J*@ p
M Appointment， removal and resignation of auditors e@3SF 审计人员的的任命、免职和辞职 .6y+van `>"#d
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, Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion ,%pCcM ) 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 d9{lj(2P
1_Yx]%g< Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 1]xmOx[mb 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 ^ :VH?I= f2g tz{r Engagement letter `KQx#c>' 约定书（委托书） ( )lgd7|+ OVLVsNg 2. Planning and risk assessment 4"&-a 1N 规划和风险评估 ^ O}a, 0cm34\* General principles V.B@@ ; 一般原则 b9H(w%7ucU zTng]Mvx Plan and perform audits with an attitude of professional skepticism a`wjZ"}'[ 持专业的怀疑态度计划和执行审计工作 Xi="gxp$% UyGo0POW Audit risks = inherent risk ×control risk ×detection risk s &7 3g0$$ 审计风险=内在风险×控制风险×检查风险 !2 t7s96 juEPUsE Risk-based approach [F<E0rjwM 基于风险的办法 (T1< (YZ
fe\lSGmf Understanding the entity and knowledge of the business Us`=^\ 了解商业的实质和知识 <Jgcj 4D mSYjc)z Assessing the risks of material misstatement and fraud \[9VeqMU 评估材料错报和舞弊的风险 e#[Klh$]EW /pMOinuO Materiality （level）， tolerable error g *$2qKm 重要性（级别），可容忍误差 jE0oLEg& z:Am1B Analytical procedures \%7* @& 分析程序 KVZ
B`c$<t +Tum K. Planning an audit n>ryS/1 规划审计工作 eB0exPz% Nh \vWAz9 Audit documentation： working papers 5FZw
(E 审计文件：工作底稿 Y j oe| JM7mQ'`Ud The work of others Lc
!2'Do; 其他机构的文件 rC8p!e.yL ZvRa"j Rely on the work of experts r;Sk[Y 5# 依靠专家的工作 sq$v6x s l xmg
3,bO Rely on the work of internal audit ,YD7p= PY 依靠内部审计工作 '| i?-(
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7)2K6<q 3. Internal control 2yA)SGri 内部控制 bZxN]6_
]N'3jf`W The evaluation of internal control systems *OLqr/ yb 对内部控制系统的评估 kmC@\xTp KF(H
>gs Tests of control D:T]$<=9 控制测试 !q\8`ss y_m +&Oe Substantive procedures （time， nature， extent） SAP/jD$5]> 实质性程序（时间，性质，程度） gPd
K%"B@ Y4k2=w:D Transaction cycles： revenue， purchases， inventory， etc. 5Zq
hyv= 交易周期：收入，采购，库存等。 3U<m\A1 $a_y-lY !!C/($ 4.Audit evidence Z- f eMM 审计证据 x9 YQd69 ` aVp # Obtain sufficient， appropriate audit evidence *(9 Tl]w 获取足够、适当的审计证据 9q'&tU'a=c X%yG{\6: Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations !|[rh,e] 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
NzgG7 7 > rUI?{CV The audit of specific items $INB_ /R E 审计的具体项目 <- \|>r Q (%
6fMVp Receivables： confirmation /p
!A:8 应收帐款：确认 E@G Yl85fI >pF* unC; Inventory： counting， cut-off， confirmation of inventory held by third parties v~mVf.j1 存货：数量，减值，第三方持有存货的确认 O},}-%
G i<Z % Payables： supplier statement reconciliation， confirmation J5{;+ysUMl 应付帐款：供应商的申明一致，确认
\0)jWCK wtS*-;W Bank and cash： bank confirmation xO|r<R7d7 银行存款和现金：银行的确认 s+:|b ~ [lzd' Auditing sampling 0he3[m}Nr 审计抽样 X.b8qbnq[ 4aHogheg 5.Review
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_kI 复核 ^MpMqm1?8;
*L^W[o Subsequent events rI>x'0Go* 随后发生的事件 AYn65Ly {w2]
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,D0h T8+[R2_ Going concern 7( 84j5zb 持续关注 .8YxEnXw)( <D a-rv 8 Management representations H~FI@Cf$L 与管理层的交涉沟通 ?o YO ! @}
Ig*@ Audit finalization and the final review： unadjusted differences :-RB< Lj 审核定稿和最后审查：未经调整的差异 pA!-sp gX QXb2jWz Y
D<3 #Dr] 6. Reporting <&\ng^Z$ 报告 {T8;-H0H 学会计论坛bbs.xuekuaiji.com lsax.uG5x Appendix ^5X?WA,Z99 附录
y-hTTd"{ Audit procedure g}W`LIasv 审计程序 u
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