1. Assurance engagements and external audit
保证约定和外部审计 #90c$ dc E9R]sXf8 Materiality， true and fair presentation， reasonable assurance 0BDS_Rx 物质性，真实公平的描述，合理的保证 GNZ#q)qT [gn[nP9 Appointment， removal and resignation of auditors )_Iz>)
审计人员的的任命、免职和辞职 +{*)}[w{x Pz1G<eh#{g Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 3?^NN|xg 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 AY;<q$8j%, }.t^D| Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior e5L 1er;6 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 y/\ZAtnLo =mLeMk/7 w Engagement letter H &fTh 约定书（委托书） oG\>-- y#e ?iE@ 2. Planning and risk assessment }5hZo%w[n 规划和风险评估 )f[C[Rd kQ[Jo%YT?E General principles 5p{25N_t 一般原则 ?RJdn]`4j -R8/`M8GbD Plan and perform audits with an attitude of professional skepticism t %HI1eO7h 持专业的怀疑态度计划和执行审计工作 B
G5X_s0/ q;No"_aAd Audit risks = inherent risk ×control risk ×detection risk +Lhe, 审计风险=内在风险×控制风险×检查风险 ydyG}XI7V O!,Ca1N Risk-based approach "u5KbJW 基于风险的办法 xy vND +K&?)?/= Understanding the entity and knowledge of the business lJ
lhl7 了解商业的实质和知识 0}D-KvjyP ZIe + Assessing the risks of material misstatement and fraud >~^`5a`$uI 评估材料错报和舞弊的风险 i)[kubM _hWuAJ9Qy Materiality （level）， tolerable error W7$s5G, 重要性（级别），可容忍误差 ^8Z@^M&O" ~;!BDL MC6 Analytical procedures l[Tt[n 分析程序 +\srZ<67 G"{4'LlA Planning an audit 2'Y{FY_Z 规划审计工作 S7Znz @ 7 oD
y7nV4 Audit documentation： working papers {hM"TO7\ 审计文件：工作底稿 Ca
X^) 9QC< E| The work of others >T`zh^+5W 其他机构的文件 X:U=MWc> "~_$T@^k> Rely on the work of experts ^] i"
H|(x 依靠专家的工作 }'PG!+=I 2G
ZF/9} Rely on the work of internal audit Q*Y 4m 8wY 依靠内部审计工作 9uKOR7.zbo LNaeB(z" 3. Internal control 40R"^* 内部控制 X=JFWzC )dqR<) The evaluation of internal control systems b$dBV}0 L 对内部控制系统的评估 xUQdVrFU # t){ 4J Tests of control A 0 S8Dh$ 控制测试 b/z'`?[ re]%f"v:5 Substantive procedures （time， nature， extent） h,]tQ#!s8 实质性程序（时间，性质，程度） kp'b>&9r gAj0ukX5 Transaction cycles： revenue， purchases， inventory， etc. EG%I1F% 交易周期：收入，采购，库存等。 DQ%`v = cD5w| rm?i X {#bJ 4.Audit evidence Rq"VB.ef&{ 审计证据 E2h(w_l GI}4,!^N Obtain sufficient， appropriate audit evidence P b0)HlLq 获取足够、适当的审计证据 G aha Z
F aXQ&@BZ {j Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations ?Y%}(3y 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 UP}feN
0K&_D) The audit of specific items 6euR'd^Qi 审计的具体项目 d:A\<F H3!,d`D.N Receivables： confirmation Rk}\)r\ 应收帐款：确认 ]gb _Nv uPI v/&HA Inventory： counting， cut-off， confirmation of inventory held by third parties :b.3CL\.6 存货：数量，减值，第三方持有存货的确认 1aBD^^Y XAw2 X;F% Payables： supplier statement reconciliation， confirmation lq~Gc M 应付帐款：供应商的申明一致，确认 eH ;Wfs2f joxS+P5# Bank and cash： bank confirmation ixIh
T 银行存款和现金：银行的确认 yZ?xt't n u9esdOv Auditing sampling pTc$+Z7 3 审计抽样 DxE(9j
>?^~s(t 5.Review
X'YfjbGo 复核 Xq+!eO T %=laY_y
G Subsequent events s.f`.o 随后发生的事件 >_rzT9gX& eL<m.06cfY
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* 7h(HG ?2Y Going concern d-9uv|SJ 持续关注 3"^a
rK^N pGO| ~:E/L Management representations Mi;}.K0J 与管理层的交涉沟通 Gtj ( D-'i G%)kA Audit finalization and the final review： unadjusted differences suA+8}o]
审核定稿和最后审查：未经调整的差异 6
"BtfQ") D=jS h C4&U:y<ju 6. Reporting xnJjCEZ 报告 ~%olCxfO 学会计论坛bbs.xuekuaiji.com t#fs:A7P?} Appendix A ~qW. 附录 r~ZS1Tp Audit procedure 9V|E1-")E 审计程序 5}v Ro;-
