1. Assurance engagements and external audit
保证约定和外部审计 t/cY=Wp F @mQQ Materiality， true and fair presentation， reasonable assurance ,u+PyG7 cb 物质性，真实公平的描述，合理的保证 {)BTR %t _J Hd9)[ Appointment， removal and resignation of auditors G_0(
|% 审计人员的的任命、免职和辞职 > +JqA7K l5zS Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion kS_(
wp A 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 :pGaFWkvO Fx;QU)1l3 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior g+pml*LJ 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 t"=
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GvX ' Engagement letter
9;r)#3Q[^ 约定书（委托书） (#Wu# F1; se jg& 8 2. Planning and risk assessment Ov-icDMm 规划和风险评估
f4Xk,1Is KVn []@# General principles *~t6(v? 一般原则 +z9Q -d%O <,[cQ I/ Plan and perform audits with an attitude of professional skepticism 8n 'B6hi 持专业的怀疑态度计划和执行审计工作 umiBj)r -=~| ."O Audit risks = inherent risk ×control risk ×detection risk <kGU,@6PF 审计风险=内在风险×控制风险×检查风险 M}yDXJx !a7[ 8& Risk-based approach \6R,Nq 基于风险的办法 `%+Wz0(K I aGq ]z Understanding the entity and knowledge of the business .?R!D
YC` 了解商业的实质和知识 N"]q='t }T&i ewk Assessing the risks of material misstatement and fraud ldiD2
Q 评估材料错报和舞弊的风险 4)A#2 l|kSsP:GO Materiality （level）， tolerable error =<? +#-;p 重要性（级别），可容忍误差 d@5[B0eH +y&Tf#.V/A Analytical procedures kQEy#JQmB 分析程序 : cF[(i/k4 j!U-'zJ Planning an audit 7UdM 规划审计工作 @\f^0^G
G LIi6 Audit documentation： working papers n[G &ksQI 审计文件：工作底稿 KY51rw. (C@m Lu ) The work of others ";3zX k[# 其他机构的文件 %-c*C $ XCU7x i $d Rely on the work of experts +
RyjF~[e 依靠专家的工作 J|~MC7#@q BT}!W`
Rely on the work of internal audit {bJ`~b9e 依靠内部审计工作 C~o7X^[R\ a1_GIM0 3. Internal control ;#vKi0V7 内部控制 &Low/Y'.jJ uBNn 6j The evaluation of internal control systems LR".pH13 对内部控制系统的评估
|8My42yf :l f+W Tests of control X voo= 控制测试 ;[=8B \? g^}8:,F_ Substantive procedures （time， nature， extent） va}P j#= 实质性程序（时间，性质，程度） P<M?Qd 1 . Z
-W (l< Transaction cycles： revenue， purchases， inventory， etc. {>DE sO 交易周期：收入，采购，库存等。 @zU6t|mhz <vONmE a jRJn+ 4.Audit evidence 2O.i\c
H 审计证据 y5 *Z 3"< `w.n]TR Obtain sufficient， appropriate audit evidence %oZ6l* 获取足够、适当的审计证据 _'{_gei_P :h\Q;? Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations c'%-jG
)\ 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 eZIhEOF
KH(%? The audit of specific items YjxF}VI~< 审计的具体项目 GO` Ru 8 [AYOYENp- Receivables： confirmation eYN5;bx
)W 应收帐款：确认 _AAaC_q %s|}Fz-> Inventory： counting， cut-off， confirmation of inventory held by third parties WvBc#s- 存货：数量，减值，第三方持有存货的确认 ew#B [[ {^CY..3
A Payables： supplier statement reconciliation， confirmation 1I C~e ^" 应付帐款：供应商的申明一致，确认 dQV;3^iUY 6p?,( Bank and cash： bank confirmation Ta(Y:*Ri 银行存款和现金：银行的确认 Z4S!NDMm~ 5-aj 2>=7 Auditing sampling ADDSCY=, 审计抽样 D~hg$XzK >7I15U 5.Review
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:z?f 复核 X*/ho u%}n w :> Subsequent events 9N@W\D T 随后发生的事件 Q=AavKn# UTH*bL5/J2 8u6:=fxb 6-z%633DL ^@3sT, M,S Going concern ([SU:F!uW( 持续关注 $ M`hh{ - [@J/eW
B Management representations t&H?\)!4 与管理层的交涉沟通 Si8p
zd NidIVbT.A Audit finalization and the final review： unadjusted differences GFeQ%l`7F 审核定稿和最后审查：未经调整的差异 a%kQl^I 4 Al}6q{E9+8 7
n8"/0kc: 6. Reporting ar__ Pf6r 报告 -w9pwB 学会计论坛bbs.xuekuaiji.com &dM.
d! Appendix YC++& Nk 附录 =/s> Q l Audit procedure c6h.iBJ' 审计程序 ,]9P{k]O
