1. Assurance engagements and external audit
保证约定和外部审计 Odo"S; ) |Gw[vY Materiality， true and fair presentation， reasonable assurance Czs4jHTa` 物质性，真实公平的描述，合理的保证 lj1wTiaI( 1/bu}?a Appointment， removal and resignation of auditors |
ZI ~#V 审计人员的的任命、免职和辞职 wghz[q
e ;5P>R[p Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion (zFUC ] 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 j;O{Hvvz kd9GHN ;7 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior BHwQB2t gc 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 U/B1/96 lJ eq SCNYN Engagement letter s68EzFS 约定书（委托书） *mM+(]8US #_+T@|r 2. Planning and risk assessment =#i#IF42? 规划和风险评估 U C^Bn1 1GY[1M1^ General principles c
25wm\\ 一般原则 yD`{9'L
- ?wps_XU Plan and perform audits with an attitude of professional skepticism p;VqkSQ76 持专业的怀疑态度计划和执行审计工作 'n Nw gFvFd:"uZ Audit risks = inherent risk ×control risk ×detection risk ,>%AEN6 N2 审计风险=内在风险×控制风险×检查风险 rG"}CX`]: N1Y*IkW" Risk-based approach '[p~|
mX 基于风险的办法 g
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'D] ,_ Understanding the entity and knowledge of the business $7a
R f' 了解商业的实质和知识 *?gn@
4Ly c7 IgndVAV Assessing the risks of material misstatement and fraud #UC4l]Ru A 评估材料错报和舞弊的风险 =M G q<}5KY Materiality （level）， tolerable error F'Fc)9qFa< 重要性（级别），可容忍误差 p]: ~z|.Ba >ofS'mp Analytical procedures
UJoWTx 分析程序 CS cM;U= hX=+%^c%_A Planning an audit <27B*C M 规划审计工作 -(>x@];r0 Z>a_vC Audit documentation： working papers 4(&00#Yxg2 审计文件：工作底稿 doXd6q4H G#Z%jO-XN The work of others /U)w:B+p/g 其他机构的文件 ']f]:X;6 w KbH#g>.oB Rely on the work of experts ?4q6>ipx 依靠专家的工作 V/|Ln*rm ")HTUlcAe} Rely on the work of internal audit 0(3t# 依靠内部审计工作 Bw"L!sZ W #qM$ 3. Internal control \XMl8G 内部控制 '[5tc fG#z -MHu BgYJ- The evaluation of internal control systems I~"- 对内部控制系统的评估 AUoi$DF(@ uGLVY %N Tests of control i(,R$AU 控制测试 b_Ba0 h= ^F`FB..:y Substantive procedures （time， nature， extent） I_#)>%H 实质性程序（时间，性质，程度） V
Q<Z`5eV 'y}A3 RqN Transaction cycles： revenue， purchases， inventory， etc. u[ s +YGS
交易周期：收入，采购，库存等。 jzEimKDE's -.g5|B zv#i\8h^p 4.Audit evidence 4pq >R 审计证据 )J (ekfM DfV_08 Obtain sufficient， appropriate audit evidence pq-zy6^ 获取足够、适当的审计证据 s &y m98k /w_ Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations |=38t8Ge& 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 FL/y{; ? b8NEVjw The audit of specific items X^9_'T9 审计的具体项目 V%y kHo RLulz|jC Receivables： confirmation R) @ k| 应收帐款：确认 <`| }bt h{<^?= Inventory： counting， cut-off， confirmation of inventory held by third parties M?$-u 存货：数量，减值，第三方持有存货的确认 )zUV6U7v PU?kQZU~) Payables： supplier statement reconciliation， confirmation MQ\:/]a 应付帐款：供应商的申明一致，确认 .Ji
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*< C _[ jQTr Bank and cash： bank confirmation 51;( vf 银行存款和现金：银行的确认 #wM0p:< (eO0 Ic[c Auditing sampling #|$i H kVY 审计抽样 T
X6Ydd '` [nt25N 5.Review
[m Wo&Ph[- 复核 [(btp Wxb^ Jz%&- e3 Subsequent events e|MyA?` 随后发生的事件 s|,gn 5 %$]u6GKabi u0XGtu$4 y62;&{?m Ubn5tN
MK Going concern !0Q(x 持续关注 w0*6GCP z+-k4 Management representations g4Hq<W" 与管理层的交涉沟通 -Qn:6M>w^ u3k+ Xg: Audit finalization and the final review： unadjusted differences },i? 3dSvl 审核定稿和最后审查：未经调整的差异 Ujj2A^ -'q=oT Z UdL`. D , 6. Reporting $ (zJ 报告 -BoN}xE4
学会计论坛bbs.xuekuaiji.com "n]B~D Appendix &# @1n 附录 lc5NC;JR Audit procedure ]"CA P% 审计程序 t1ZZru'r
