1. Assurance engagements and external audit
保证约定和外部审计 c hs] ,7R ww#]i&6 Materiality， true and fair presentation， reasonable assurance qC:QY6g$N 物质性，真实公平的描述，合理的保证 C>~m s2c hztxs
vw Appointment， removal and resignation of auditors EZb_8<DH 审计人员的的任命、免职和辞职 yNDplm|9* =
6H Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion LAjre C<W 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 )8@|+'q n~ Qo@%Jr Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior T6^ H%;G 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 !E.CpfaC 'J1!P:tJ Engagement letter OGWZq(c"6 约定书（委托书） 8H@] v@Z2 LE]mguvs 2. Planning and risk assessment ~/m=Q<cV 规划和风险评估
;w(tXcXZ %k =c9ll@: General principles !HCuae3_ 一般原则 ^jB17z[ 'MK"*W8QRM Plan and perform audits with an attitude of professional skepticism ;&OV V+y 持专业的怀疑态度计划和执行审计工作 }[m Ltv%& Wz&[ cj Audit risks = inherent risk ×control risk ×detection risk 0 qp Pz|h 审计风险=内在风险×控制风险×检查风险 p{0NKyOvU :N#8|;J1Fl Risk-based approach 155vY 基于风险的办法
H_vGa!_ N;mJHr3[F Understanding the entity and knowledge of the business G:4'')T 了解商业的实质和知识 k^ Qd%;bdF P0<)E Assessing the risks of material misstatement and fraud 6R'z3[K9 评估材料错报和舞弊的风险 aN
DpCpy <s w fYT!N Materiality （level）， tolerable error h\lyt(.s 重要性（级别），可容忍误差 q#_<J1) z uWDWf5@ Analytical procedures 6^NL> |? 分析程序 Qy7 pM8~h %@MO5#)NI Planning an audit f~ P~% 规划审计工作 |YcYWok GWW#\0*Bn Audit documentation： working papers =HHtLW.|, 审计文件：工作底稿 }P\ J?8 WbJ
The work of others b"pN; v 其他机构的文件 , R[<+!RS E>i sl" Rely on the work of experts ]QSQr * 依靠专家的工作 9+"ISXS bR*}
s / Rely on the work of internal audit XE($t2x,M 依靠内部审计工作 vn1*D-?
7RCVqc" 3. Internal control p|n!R $_g\ 内部控制 FM,o&0HSd OfPv'r W{x The evaluation of internal control systems
Fp~ 0 ^ 对内部控制系统的评估
PM^X h*~ 4H q6nT/ Tests of control 2Kz407|' 控制测试 -7u_ \XFk WXFC e @ Substantive procedures （time， nature， extent） :V~
AjV 实质性程序（时间，性质，程度）
nj=nSD 9 S/X ,|i Transaction cycles： revenue， purchases， inventory， etc. }iRRf_ 交易周期：收入，采购，库存等。 `N;O6
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4.Audit evidence %TYe]^/'y 审计证据 b&P2VqYgl F0KNkL>&g Obtain sufficient， appropriate audit evidence 8d[!"lL 获取足够、适当的审计证据 ;nw}x4Y[ >uR;^ B5m Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations u85?f 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 HE@P< $g '4' The audit of specific items C )BVsHT4 审计的具体项目 !~`aEF3 91|~ KR) Receivables： confirmation R_gON* 9 应收帐款：确认 plgiQr # M9Qx F Inventory： counting， cut-off， confirmation of inventory held by third parties qJK-H F:# 存货：数量，减值，第三方持有存货的确认 qF4=MQm\aE xcX^L84\ Payables： supplier statement reconciliation， confirmation DA QozhP8 应付帐款：供应商的申明一致，确认 tUhr gc MZS/o 3 Bank and cash： bank confirmation d=/a{lP\ 银行存款和现金：银行的确认 CO{AC~ 1?{w~cF} Auditing sampling V
PI_pK 审计抽样 O5dBI_ )TOKHN 5.Review
nmoC(| r 复核 T1
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G\#dMCk? Subsequent events +t}<e( 随后发生的事件 b X4]/4% `3L?x8g ^3ysY24 Q Hr/Q?7g B+lnxr0t Going concern G$1gk ^G's 持续关注 -z'6.I cO LEA^o"NW. Management representations k @B n}r 与管理层的交涉沟通 p
Xf5/u8& gPF5|% 3) Audit finalization and the final review： unadjusted differences UB7C,:" 审核定稿和最后审查：未经调整的差异 M [6WcH0/T (5>IF,}!L !CLL{\F 6. Reporting D`
NQEt"( 报告 z6'l" D'h 学会计论坛bbs.xuekuaiji.com #.|MV}6rQ Appendix ?}<Wmy2A 附录 6B@{X^6y Audit procedure l Q| i
Ws 审计程序 Kbcr-89Gv~
