1. Assurance engagements and external audit
保证约定和外部审计 LveqG s*#|EdD6@ Materiality， true and fair presentation， reasonable assurance w)8@Tu:Q 物质性，真实公平的描述，合理的保证 LP)mp cQ fAUsJ [ Appointment， removal and resignation of auditors Iq}h}Wd 审计人员的的任命、免职和辞职 2RXGY m<f{7]fi5 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion hA\8&pI; 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 rqh,BkQ0t zXf+ie o Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior K+$c,1
wb 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 h5l
Lb+ G =4 y!y Engagement letter IFTW,9hh 约定书（委托书） CijS=- uN(~JPAw5 2. Planning and risk assessment y?@Y\ b 规划和风险评估 <d5vVn *nW9)T General principles /[IQ:' :^ 一般原则 xR&,QrjQG M>J ADt_] Plan and perform audits with an attitude of professional skepticism hCvn(f 持专业的怀疑态度计划和执行审计工作 TxCQGzqe "AK3t'
jF* Audit risks = inherent risk ×control risk ×detection risk :{
T#M$ T 审计风险=内在风险×控制风险×检查风险 rlIEch^wZ #
|I@`#O Risk-based approach ?W|IC8~d') 基于风险的办法 2!otVz! Mh bg*{1^
Understanding the entity and knowledge of the business *pD;AU 了解商业的实质和知识 r=Q5=(hn
XfrnM^oty Assessing the risks of material misstatement and fraud h*9o_ 评估材料错报和舞弊的风险 ~+C#c,Nw Lb{D5k*XU Materiality （level）， tolerable error GKtQ >39B 重要性（级别），可容忍误差 !m|%4/
M@ k0IU~y% Analytical procedures ,6S 8s 分析程序 bC{8yV=) NGY I%: Planning an audit ksaC[G;}: 规划审计工作 _MEv*Q@o zNf5OItx Audit documentation： working papers cj<@~[uw 审计文件：工作底稿 9.=#4OH/ G]1pGA; The work of others yMkd|1 其他机构的文件 VC (|t} L4 7$=@q|$ Rely on the work of experts m^.C(} 依靠专家的工作 swFOh5z j2Y(Q/i Rely on the work of internal audit $\!;*SSj 依靠内部审计工作 Sh6Cw4 R `C?OAR44 3. Internal control TMCA?r%Y\ 内部控制 u
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]0~9, u The evaluation of internal control systems F8Wq&X#r 对内部控制系统的评估 |u;PU`^-z KgWT&^t Tests of control QZox3LM1&. 控制测试 `=DCX%Vw T_[\(K`w! Substantive procedures （time， nature， extent） CWQ2iu<_0 实质性程序（时间，性质，程度） *$C[![ 3]es$ Jy Transaction cycles： revenue， purchases， inventory， etc. +yH~G9u( 交易周期：收入，采购，库存等。 J6ShI Pc . b oizW1+ [B @j@& 4.Audit evidence <,4(3 >js 审计证据 XSjelA? ~ J{[]wi Obtain sufficient， appropriate audit evidence H`lD@
q'S 获取足够、适当的审计证据 by[i"!RCu qjzW9yV+ Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations arKmc@"X 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 =>\-ma+ B!ibE<7, The audit of specific items '\B"g @if 审计的具体项目 8I 0T u ca*[n~np Receivables： confirmation L_ K\i? 应收帐款：确认 /'fDXSdP X\2
hKUkT Inventory： counting， cut-off， confirmation of inventory held by third parties I#E(r> KW* 存货：数量，减值，第三方持有存货的确认 "=\_++ ,,gL rV k Payables： supplier statement reconciliation， confirmation Dnm.!L8 应付帐款：供应商的申明一致，确认 fCf#zV[ W#jZRviyq! Bank and cash： bank confirmation W({ TC 银行存款和现金：银行的确认 R 4$
Q3vcH ~/jxB)t Auditing sampling O< tnM<"( 审计抽样 t)gi.Ed1"L \btR^;_\A 5.Review
,mjfZ*N 复核 VMZ]n%XRXW G9n /S=R? Subsequent events
n~)HfY 随后发生的事件 SAG` ^t p=_XMh`; ezr\ T EhIV (q 9x u2-@?yt Going concern r3H}*Wpf 持续关注 yI.}3y{^5 wL-ydMIx Management representations :x""E5H 与管理层的交涉沟通 $TA 6S+ ?l,
X!o6 Audit finalization and the final review： unadjusted differences O/Y\ps3r 审核定稿和最后审查：未经调整的差异 !<=%;+ wHOlj)CZ rI<nUy P? 6. Reporting / }nrF4S 报告 Y0PGT5].@' 学会计论坛bbs.xuekuaiji.com
H\=LE Appendix ^0 Q= #p 附录 \U!@OX.R'M Audit procedure jKj =#O 审计程序 "s>fV9YyZ
