1. Assurance engagements and external audit
保证约定和外部审计 MF^I ] 7_ uH -*`* Materiality， true and fair presentation， reasonable assurance 'zhw]L;'g 物质性，真实公平的描述，合理的保证 _;+N=/l0 |_;Vb Appointment， removal and resignation of auditors '((Ll 审计人员的的任命、免职和辞职 @Q atgYu zorT Z #5 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion K*Tvo ` 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 kM\O2 ay (N\Zz*PLz Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior
>AW=N 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 4GRmo"S
-j_J 1P0, Engagement letter \HOOWaapN 约定书（委托书） 3f :I<S7 Xsc5 @ O! 2. Planning and risk assessment :22IY> p 规划和风险评估 ZR'q.y[k) @.X}S "yr General principles (UV+/[, 一般原则 [y T4n.f 1XO *yZF Plan and perform audits with an attitude of professional skepticism %?E OD=e = 持专业的怀疑态度计划和执行审计工作 "ppT<8Qi' TPds )osZT Audit risks = inherent risk ×control risk ×detection risk WLW E%b DP 审计风险=内在风险×控制风险×检查风险 p
stQithS _ QM Risk-based approach RfwTqw4@ 基于风险的办法 ?fEX&t,' OI.2C F Understanding the entity and knowledge of the business (r.{v@h,dV 了解商业的实质和知识 1a90S*M aM9St
!i Assessing the risks of material misstatement and fraud L&'0d$Tg8 评估材料错报和舞弊的风险 AAdRuO{l1
Tc)T0dRP Materiality （level）， tolerable error LxVd7r VY6 重要性（级别），可容忍误差 bhSpSul `R ^g[0 w' Analytical procedures S~F:%@,* 分析程序 z u
x+ooU LZ G^\c$ Planning an audit 38Z"9 规划审计工作 H+3I [`v Md
{,@ G Audit documentation： working papers K. R2)o` 审计文件：工作底稿 +c\s%Gzrh (`18W1f5W The work of others ZZE 其他机构的文件 ]+ ':=&+: -H`G6oMOO Rely on the work of experts $_Q o 依靠专家的工作 _:'m/K3Ee }]z mp/;a Rely on the work of internal audit J6 [x(T 依靠内部审计工作 4 _N)1u ! _u;^w}0 3. Internal control `CK;,>i 内部控制 :Rt5=0x
#G.3a]p}" The evaluation of internal control systems d!KX.K\NM, 对内部控制系统的评估 9$Mi/eLG2N *!9/`zW Tests of control +Z E&]BO{ 控制测试 9v
cUo?/ .3|9 ~] Substantive procedures （time， nature， extent） AD? DIE(v 实质性程序（时间，性质，程度） cT0utR& g@Ni!U"_c Transaction cycles： revenue， purchases， inventory， etc. 0dkM72p 交易周期：收入，采购，库存等。 E}@8sY L
o@LjSQ5! N`Bt|#R 4.Audit evidence EkSTN 审计证据 i8B%|[ nm 2 J4
|7UwJ Obtain sufficient， appropriate audit evidence : GK{ JP 获取足够、适当的审计证据 DAu|`pyC% )1fQhdO }x Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations z}bnw2d] 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 - Ez| M+hc,;6 The audit of specific items oLr"8R\d>t 审计的具体项目 8nn kv,wa J82{PfQ" Receivables： confirmation (C-z8R
Z6 应收帐款：确认 U[A*A^$c} BRD'5 1]| Inventory： counting， cut-off， confirmation of inventory held by third parties (v 4 存货：数量，减值，第三方持有存货的确认 H;sQ]:.*] ZHC sv]l Payables： supplier statement reconciliation， confirmation j^%i?BWw 应付帐款：供应商的申明一致，确认 |O
4A+S AVyZ#`, Bank and cash： bank confirmation gs8L/veP 银行存款和现金：银行的确认 |Lhz^5/ ]R4
)FH|>< Auditing sampling #>v7"
< 审计抽样 0X0D8H(7Q :x {Q 5.Review
`90v~O F 复核 f]'@Vt> 9wq%Fnt Subsequent events $k`8Zx w 随后发生的事件 7
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$ Going concern 4 iLU "~ 持续关注 4]B3C\
v ^X&9"x)4 Management representations AltE~D/4 与管理层的交涉沟通 m_(hCY=Q$ y:A0!75 Audit finalization and the final review： unadjusted differences poe Xi\e!( 审核定稿和最后审查：未经调整的差异 "T&uS1+=c @qC:% | > GBphab| 6. Reporting {cv;S2 报告 (t]>=p%4g 学会计论坛bbs.xuekuaiji.com *SY4lqN Appendix 'u3+k. 附录 9#(QS+q~ Audit procedure 5{g9Wh[ 审计程序 Pu^~]^W)
