1. Assurance engagements and external audit
保证约定和外部审计 Y,?rykRj YT#" HYO Materiality， true and fair presentation， reasonable assurance Pg5 1}{ 物质性，真实公平的描述，合理的保证 51 4;!Q4K W<kJ%42^j Appointment， removal and resignation of auditors "Sl";. 审计人员的的任命、免职和辞职 #VD[ \# 6N6d[t " Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion yay{lP}b" 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 j5tA!o 2E;*kKw[ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior AOeptv^k3} 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 wz;IKdk[ oc>,5 x Engagement letter < 0pB u7a 约定书（委托书） Haiuf)a '@rG X+" 2. Planning and risk assessment y1f&+y9e 规划和风险评估
OZ0q6" O']-<E`1k General principles N3i}>Q)B 一般原则 "<NQ2Vr]5 =3Y?U*d Plan and perform audits with an attitude of professional skepticism l[.RnM[v 持专业的怀疑态度计划和执行审计工作 03[(dRK>= YWjw`,EA( Audit risks = inherent risk ×control risk ×detection risk *cJ GrLC 审计风险=内在风险×控制风险×检查风险
>Xh 9{/o 3-srt^>w* Risk-based approach ;L++H5Kz6 基于风险的办法 ,H\EPmNHK _G,`s7Q,w Understanding the entity and knowledge of the business G5?Dt-;I 了解商业的实质和知识 \Ua"gS2L -@e9!/GP, Assessing the risks of material misstatement and fraud
Q]A;VNx 评估材料错报和舞弊的风险 }n oI2.-# cYq<.A(hVj Materiality （level）， tolerable error 8E ^yHd4Y 重要性（级别），可容忍误差 #8QQZdC8` o"J}@nF Analytical procedures PL[7|_% 分析程序 S2h?Q $e3 c{7!:hi`x Planning an audit },e f( 规划审计工作 l+Uy ;}ileL Tl Audit documentation： working papers sJ{NbN~`I 审计文件：工作底稿 -!k"*P 8$BZbj%?hx The work of others 98x]x:mgI_ 其他机构的文件 N{ @B@] 7ae8nZ3& Rely on the work of experts n
PD5/xW 依靠专家的工作 inBBU[Sl ZC
@sUj" Rely on the work of internal audit MyXgp>?~T 依靠内部审计工作 ECWn/4Aws V \,Z ( 3. Internal control jqh d<w 内部控制 VZ 5EV'D8! "} Of
f The evaluation of internal control systems RU|{'zC\v 对内部控制系统的评估 qe8dpI;
l} A8 Tests of control 8A~ 5@ 控制测试 !'Q/9%g %(79;
#2` Substantive procedures （time， nature， extent） lED-Jo2 实质性程序（时间，性质，程度） xv4_q-r[ y2bL!Y<s9 Transaction cycles： revenue， purchases， inventory， etc. Q-k{Lqa- 交易周期：收入，采购，库存等。 ,W;\6"Iwx' llXyM */ Y9F!HM -` 4.Audit evidence }SR}ET&z 审计证据 C:
@T5m D G}} S 5 Obtain sufficient， appropriate audit evidence -{dsl|Dl 获取足够、适当的审计证据 (iXo\y` z '8R5?9" Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations ^p ?O1q Tg 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 M^JRHpTn gJ6
C&8tl The audit of specific items j'Z }; 3y 审计的具体项目 NHG+l)y: uDJi2,|n Receivables： confirmation $@<qaR{t \ 应收帐款：确认 6Lk<VpAa gDU~hv Inventory： counting， cut-off， confirmation of inventory held by third parties -]\cUQ0 存货：数量，减值，第三方持有存货的确认 L
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"V 5}@6euT5$ Payables： supplier statement reconciliation， confirmation B:Ec(USe 应付帐款：供应商的申明一致，确认 5RCZv\Wd& FTZ][ Bank and cash： bank confirmation {h5 S =b 银行存款和现金：银行的确认 : Sj TkfU P#H|at Auditing sampling I?nj_ as 审计抽样 m_{OCHS+ ,y@`wq>O 5.Review
c | OIUc 复核 O *^= )y& }c7xW Subsequent events ij i<+ oul 随后发生的事件 (ds-p[`[m g"gh2#!D N%
/if %upnXRzw V~ph1Boz2 Going concern HO% atE$> 持续关注 -S5M>W.Qb{ 9|#YKO\\i Management representations +Gv{Apd" 与管理层的交涉沟通 %"Tn=fZIF Sp8Xka~5*# Audit finalization and the final review： unadjusted differences ^ {\gD23 审核定稿和最后审查：未经调整的差异 VU6nu4 # hvLv 7 \)
OWp 6. Reporting +NL^/y<; 报告 P F5;2 学会计论坛bbs.xuekuaiji.com gn "Y?IZ? Appendix R
SEo'2 附录 z'N_9= Audit procedure ;O` \rP5w 审计程序 _q *4+ x
