1. Assurance engagements and external audit
保证约定和外部审计 a*?,wmzl w6 .J&O Materiality， true and fair presentation， reasonable assurance 0[!38 物质性，真实公平的描述，合理的保证 FQ w@ @ i]IZ0 .?Y Appointment， removal and resignation of auditors *!u
a? 审计人员的的任命、免职和辞职 /@9 -D
4 ("_tML 8/p Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion fMIKA72>{ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 _.BX#BIF H:`[ $
^ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior u|8yV
.=R 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 QW6\~l 4 =xPBolxm5U Engagement letter X
kuZ2( 约定书（委托书）
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e]u3[ao 2. Planning and risk assessment Hh0a\%! 规划和风险评估 M UqV$#4@I I~NQ t^sg General principles dS"
%( ?o 一般原则 , XmyC7y< a[Oi Plan and perform audits with an attitude of professional skepticism qY%{c-aMA 持专业的怀疑态度计划和执行审计工作 cc J!N r$z0C&5 Audit risks = inherent risk ×control risk ×detection risk L
}&$5KiwV 审计风险=内在风险×控制风险×检查风险 F<N{ x^ ^FN(wvqb8 Risk-based approach @Xq3>KJ_)H 基于风险的办法 R{A$hnhW6 i*Ee(m]I Understanding the entity and knowledge of the business Pdw[#X<[` 了解商业的实质和知识 < e7
d=8q/]_p Assessing the risks of material misstatement and fraud ]BBL=$* 评估材料错报和舞弊的风险 :{KoZd \hFIg3 Materiality （level）， tolerable error m@^!?/as 重要性（级别），可容忍误差 4^Ghn [G[|auKF Analytical procedures |HMpVT-;j 分析程序 -A17tC20J1 'hl4cHk14 Planning an audit WZJ}HHePr 规划审计工作 "8h7"WR x"QZ}28(t Audit documentation： working papers q+Cq&|4
?2 审计文件：工作底稿 298@&_ ULIpb The work of others &o$Pwk\p/ 其他机构的文件 x-HN]quhe m6oaO9"K Rely on the work of experts p!xCNZ(m 依靠专家的工作 m'P,:S)= 1O,<JrE+- Rely on the work of internal audit wA;C
j 依靠内部审计工作 P85@G
2 dCkk5&2n 3. Internal control KWH l+p L
内部控制
0O:')R& ;}k9YlQrN The evaluation of internal control systems y}t1r |p 对内部控制系统的评估
~E tW B \ tx4bV# Tests of control :7-2^7z) 控制测试 p 3*y8g- ;5 Jz rbtL Substantive procedures （time， nature， extent） -%eBip,'yl 实质性程序（时间，性质，程度） <| MF
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_)ea Transaction cycles： revenue， purchases， inventory， etc. ^*=.Vuqy 交易周期：收入，采购，库存等。 T ,D(Xh mjtmN0^SR _pS
|b qF 4.Audit evidence aX$Q} mgb 审计证据 jA}b=c Lradyo44u\ Obtain sufficient， appropriate audit evidence
n W*D 获取足够、适当的审计证据 "bC1dl< ,=@%XMS Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations FELDz7DYya 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 9Oe~e $ |V @3`0 The audit of specific items m=hUHA,p4 审计的具体项目 ^Voi 4; P@wu k1 Receivables： confirmation
/$ : w8 应收帐款：确认 ]'iOV-2^' j aEU z5 Inventory： counting， cut-off， confirmation of inventory held by third parties KtO|14 R: 存货：数量，减值，第三方持有存货的确认 tr t^o hmQ ;!9 Payables： supplier statement reconciliation， confirmation 88l\8k4r 应付帐款：供应商的申明一致，确认 (:P-ef$]C 7(S 6 6 Bank and cash： bank confirmation iUua!uC 银行存款和现金：银行的确认 p&nPzZQL( ^f%hhpV@ Auditing sampling 74p=uQ 审计抽样 4fyds< f 3 \B 28m 5.Review
+'VSD`BR 复核 zv8AvNDK [ u.r]\[J Subsequent events ?~p]Ey}~9 随后发生的事件 Sbp].3^j 1z5Oi u 3~o#1*-> Ap<kK0#h n,_q 6/! Going concern 6B=: P3Y 持续关注 !5}u \ [Ep%9(SgA' Management representations hRwj-N%C 与管理层的交涉沟通 _* m<Z;Et 'OTQiI^t= Audit finalization and the final review： unadjusted differences fR$_=WWN>h 审核定稿和最后审查：未经调整的差异 "-T[D9(A cM hBOm* a7@':Rb n 6. Reporting 6^l|/\ Y{ 报告 l{o,"P" 学会计论坛bbs.xuekuaiji.com $~+(si2 Appendix ) p^ " J| 附录 $ &~moAl Audit procedure ~9 [O' 审计程序 <c77GimD?
