1. Assurance engagements and external audit
保证约定和外部审计 J -ePE7i T 2D<UhP Materiality， true and fair presentation， reasonable assurance 9<vWcq*4 物质性，真实公平的描述，合理的保证 5o/&T"]@ gZEi]/8_ Appointment， removal and resignation of auditors 4Td{;Y="yF 审计人员的的任命、免职和辞职 [lk'x zE . c#y%S Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion @m?QR(LJ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 suH&jE$ x < Z|Ep1W Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior Pu b0IIs 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 h!# :$|Q k/03ZxC- Engagement letter up2+ s# 约定书（委托书） lKkN_ (/j 9z
I.pv+] 2. Planning and risk assessment e; GU
T: 规划和风险评估 # XnPsU<J 4G@ nZn General principles ?DH"V7bs 一般原则 HAYMX:% TM8 =U-A Plan and perform audits with an attitude of professional skepticism 7?v# 'Ie s 持专业的怀疑态度计划和执行审计工作 {l s+d x / }P3tn Audit risks = inherent risk ×control risk ×detection risk KI ]wm 审计风险=内在风险×控制风险×检查风险 ~O 3D[PNW~ X1tXqHJF} Risk-based approach !vn1v)
6 基于风险的办法 7n o5b]
\ SI_i I 71 Understanding the entity and knowledge of the business }YOL"<,:o 了解商业的实质和知识 JjXobNQf s !+"yK Assessing the risks of material misstatement and fraud 4gSH(*} 评估材料错报和舞弊的风险 l/
y]nw Kd3?I5 t Materiality （level）， tolerable error lZ&]|*> 重要性（级别），可容忍误差 +uWYK9 y[@\j9Hq Analytical procedures XCsiEKZ_i 分析程序 \tyg(srw0 q@hp.(V Planning an audit <e%F^#y_
规划审计工作 jxgj,h"}9` ?4G|+yby Audit documentation： working papers O|cu.u| 审计文件：工作底稿 i{^Z1;Yl g`k?AM\ The work of others )R_E|@" 其他机构的文件 m6
s7F/ rg_Q "g Rely on the work of experts 7{oe ->r 依靠专家的工作 X~ Rl 6/, _)$PKOzbb
Rely on the work of internal audit ]=73-ywn] 依靠内部审计工作 pWE `x|J | DF9cd^ 3. Internal control MYe
H S 内部控制 wzjU,Mw e XA_FOw!cX The evaluation of internal control systems Xl |1YX1&m 对内部控制系统的评估 .r+hERcB uqyB5V 0gh Tests of control f DgD@YC D 控制测试 :RxHw;! D~K;~nI Substantive procedures （time， nature， extent） N"[ B=fU} 实质性程序（时间，性质，程度） lo&# (L+2 W</n=D<,I Transaction cycles： revenue， purchases， inventory， etc. '[ P}&<ie, 交易周期：收入，采购，库存等。 !.5 ),2 17
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u+xa{b| 4.Audit evidence H/~?@CE(YC 审计证据 vOI[Z0Lq9h ~<qt%W? Obtain sufficient， appropriate audit evidence _DPOyR2 获取足够、适当的审计证据 2_QN&o ~h ~:sE:9$z Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations &ogt2<1W 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 R@T6U: 1 +UW U|: The audit of specific items Ja^ 5?Ar| 审计的具体项目 YJ7V`N p u3tZ[Y2 c Receivables： confirmation 0>6DSQq~t( 应收帐款：确认 mjnUs-`W| c
X2^wu Inventory： counting， cut-off， confirmation of inventory held by third parties Md; /nJO~{ 存货：数量，减值，第三方持有存货的确认 cJ}QXuuUv \6
j^k Y= Payables： supplier statement reconciliation， confirmation N1
--~ e 应付帐款：供应商的申明一致，确认 QYE7p
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Z+-p 5]- Bank and cash： bank confirmation ? S=W& 银行存款和现金：银行的确认 T*q" N?/4 `m%dX'0 E Auditing sampling DhKr;e 审计抽样 \Xg?Ug*9w *8g<R 5.Review
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复核 v1[_}N9f>H uf) Oy7FQ Subsequent events ~0tdfK0c 随后发生的事件 F#q&( W 5DbFSgB E%k7wM { h#f&|* Q5m j^u [ F" Going concern * crw^e 持续关注 \MYU<6{u '?/&n8J\ Management representations ML!9:vz 与管理层的交涉沟通 U1m\\<, )BV=|,j Audit finalization and the final review： unadjusted differences <4?*$ 审核定稿和最后审查：未经调整的差异 MR9/Y:Nm Q^h5">P . 5hp0L} 6. Reporting Wpm9`K 报告 0g(6r-2)7 学会计论坛bbs.xuekuaiji.com Z^6#4Q]YC Appendix .;Y
x*] 附录 /(6zsq'v| Audit procedure EnCU4CU` 审计程序 B%b_/
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