1. Assurance engagements and external audit
保证约定和外部审计 NZ+7p{&AN bJwc1AJgH Materiality， true and fair presentation， reasonable assurance yyjw?#\8 物质性，真实公平的描述，合理的保证 i y}xICt '$?du~L- Appointment， removal and resignation of auditors x)_r@l`$ix 审计人员的的任命、免职和辞职 k utJd{68 YQYX, b Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 6A?8t
m/0 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 Z%OW5]q e^8BV;+c Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior NV6
G.x 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 xG1?F_
] O@wK[(w^ Engagement letter yPN+W8}f 约定书（委托书） nE$
f V'I T1 ~ 2. Planning and risk assessment e1UITjy 规划和风险评估 WL1\y| 5{X* a General principles n A+F 一般原则 !D
;c,{Oz <h@]Ri Plan and perform audits with an attitude of professional skepticism {E~Xd 持专业的怀疑态度计划和执行审计工作 1O0X-C,wo$ #A )Ab%r8" Audit risks = inherent risk ×control risk ×detection risk #1gO?N(<= 审计风险=内在风险×控制风险×检查风险 N 2Ssf$ ,56;4)cv Risk-based approach (:n|v% 基于风险的办法 Ha218Hy0W iD714+N( Understanding the entity and knowledge of the business V&iS~V 0. 了解商业的实质和知识 |IN[u Q
y42#n Assessing the risks of material misstatement and fraud `[Sl1saZ$S 评估材料错报和舞弊的风险 b
i~=x i/*,N&^ Materiality （level）， tolerable error ISBF\ wQY 重要性（级别），可容忍误差 &a6,ln:P jT-<IJh!o Analytical procedures 9yL6 W'B! 分析程序 CmnHh~
% x*q35K^PE Planning an audit `HyF_m>\ 规划审计工作 J|5Ay1eF-
esI'"hVJ Audit documentation： working papers p[qg&VKB 审计文件：工作底稿 hZU 1O M1{(O
Y(G The work of others 2Wl{Br. 其他机构的文件 @ i1q ]0 qm%nIU \* Rely on the work of experts A*i_|]Q 依靠专家的工作 mH\@Qd F 1;&T^Gdj Rely on the work of internal audit -J?~U2 依靠内部审计工作 Uw <{ i 2f.. sNz 3. Internal control n9]
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内部控制 (h,Ws-O sfI N)jh The evaluation of internal control systems Ac\W\=QvB 对内部控制系统的评估 ~L'nz quF $E.XOpl&I Tests of control ~g dd cTp 控制测试 [ {cC E47 4l Substantive procedures （time， nature， extent） vGN3 YcH 实质性程序（时间，性质，程度） =x
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\t Transaction cycles： revenue， purchases， inventory， etc.
MZ ~.(& 交易周期：收入，采购，库存等。 ea~i- 7 o;QZe& &HL{LnLP@/ 4.Audit evidence it,w^VU_] 审计证据 _]o5R7[MQ &yLc1#H Obtain sufficient， appropriate audit evidence hk; bk?:m 获取足够、适当的审计证据 784;]wdy\ HcO5?{2 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations f:vD`Fz1 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 aQ|hi F} m&Sp1=*Ejy The audit of specific items `%y5\!X 审计的具体项目 3cT
hu43c q%S8\bt Receivables： confirmation 9L HuS 应收帐款：确认 -3vh!JMN oEIqA Inventory： counting， cut-off， confirmation of inventory held by third parties 9h&yuS'Yj 存货：数量，减值，第三方持有存货的确认 E}$V2ha0zu
5~l2!PY Payables： supplier statement reconciliation， confirmation [z+x"9l0! 应付帐款：供应商的申明一致，确认 40.AM1Z0f 7$
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:sJ Bank and cash： bank confirmation a))*F !}c 银行存款和现金：银行的确认 & +- e *#h;c1aP Auditing sampling / O )6iJ 审计抽样 Qlh?iA $1e pf 5.Review
uV77E*+7\ 复核 _FsB6
G]mc __(V C : Subsequent events O X3Xy7 随后发生的事件 iZC` z
} *"T+G*~ s<VJ`Ur r|-J8s# OjATSmZ@@ Going concern )7AM3 %z1? 持续关注 $5L(gn[ !. eAOuq Management representations Yxq j - 与管理层的交涉沟通 tN!Bvj:C[M Z =
ik{/ Audit finalization and the final review： unadjusted differences K~@`o -Z[ 审核定稿和最后审查：未经调整的差异 **HrWM%?8o {AgBwBCE iNLDl~uU 6. Reporting ?*+1~m> 报告 BS.= 学会计论坛bbs.xuekuaiji.com \(bj(any Appendix }4KW@L[g 附录 9b%j.Q-W Audit procedure R@$+t:} 审计程序 UR,?! rJ^B
