1. Assurance engagements and external audit
保证约定和外部审计 fTpG>*{ p Q&0 `(okb Materiality， true and fair presentation， reasonable assurance qMEd
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物质性，真实公平的描述，合理的保证 ^W sgAyCB 8 AW}7.<5 Appointment， removal and resignation of auditors #6a!OQj 审计人员的的任命、免职和辞职 -0 xo6'mD T
9`AL Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion z4
=OR@ h 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 Y*# xo7#B 7 # wB Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior "'t f]s 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 rV\G/)xL +8xT}mX Engagement letter PK|qiu-O&* 约定书（委托书） 4"|3 pMr 5$!idfDr|m 2. Planning and risk assessment t;Z9p7
rk 规划和风险评估 BEax[=&W _<]0hC General principles Y'000#+ 一般原则 q~#>MB}". ]i075bO/ Plan and perform audits with an attitude of professional skepticism }Tk:?U { 持专业的怀疑态度计划和执行审计工作 sCJ|U6Q- Pm#/j; Audit risks = inherent risk ×control risk ×detection risk %AJ9fs4/ 审计风险=内在风险×控制风险×检查风险 !4<D^ eh #yIHr&'oX Risk-based approach IG|u;PH< 基于风险的办法 xtCMK1#
x <o9i;[+H- Understanding the entity and knowledge of the business 2!LDrvPP 了解商业的实质和知识 KC&X OI % iO Iq2&sV Assessing the risks of material misstatement and fraud D?%[du:V 评估材料错报和舞弊的风险 Wgs6}1b g tBkgn3w Materiality （level）， tolerable error . .h@QQ 重要性（级别），可容忍误差 <B
T18u\ x~uDCbL Analytical procedures '4 d4i 分析程序 DZm Vm['l q{G8 Po$z' Planning an audit tq,^!RS bZ 规划审计工作 wEq&O|Vj *.eeiSi{ Audit documentation： working papers R|}4H*N 审计文件：工作底稿 Qu Mv1)n (;=|2N>7 The work of others &\ca ? # 其他机构的文件 prt(xr4@ z9&j Rely on the work of experts Lj|wFV 依靠专家的工作 %5 +X
_t"[p_llo Rely on the work of internal audit g||EjCsp 依靠内部审计工作 o
"0 ~ ) H]L/n 3. Internal control [z\ba L| 内部控制 W4av?H .fqy[qrM The evaluation of internal control systems !w UznyYwt 对内部控制系统的评估 /~s<@<1!X j;48Yya' Tests of control Rs{8vV 控制测试 IO&U=-pn
& |AE{rvP{@ Substantive procedures （time， nature， extent） A@_>9; 实质性程序（时间，性质，程度） VJw7defc )c*
xKi j Transaction cycles： revenue， purchases， inventory， etc. GK-P6d 交易周期：收入，采购，库存等。 CG@F n\J t
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"9^b1UH< 4.Audit evidence y5=,q]Qjk[ 审计证据
{[:C_Up)f !oXFDC3k Obtain sufficient， appropriate audit evidence lijT L-3 获取足够、适当的审计证据 #?r|6<4X
e(0 cz6 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations $Bnc df 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 OA6i/3 #8 2!
}F+^8'P The audit of specific items l=" X|t 审计的具体项目 +1yi{!j1 tA4Ra,-c Receivables： confirmation xv2c8g~vD 应收帐款：确认 ^Os }sJ*5S *7Y#G 8 s Inventory： counting， cut-off， confirmation of inventory held by third parties [O ^/"Qk 存货：数量，减值，第三方持有存货的确认 Q 5dqn"? N2 3:+u<)E Payables： supplier statement reconciliation， confirmation ny+r>>3Td 应付帐款：供应商的申明一致，确认
ox<&T| lr;ubBbT Bank and cash： bank confirmation c\>I0HH;! 银行存款和现金：银行的确认 "|J6*s 12L `Gi Auditing sampling
*p9)5 审计抽样 <Qv/#
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2DsP "q79k 复核 _IOUhMo G Wa6FX:/ Subsequent events '?m2 |9~ 随后发生的事件 >G"fMOOkW *2~WP'~PQd _2`b$/)- 6~ y'
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X\A|V& Going concern 5Hj/7~ = 持续关注 Bca$%3M Ebj0
{ZL Management representations x.t&NP^V) 与管理层的交涉沟通 j3% Wrt yc9!JJMkH Audit finalization and the final review： unadjusted differences kq(><T 审核定稿和最后审查：未经调整的差异 =Azk
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dt_U/ `_GC S,/t 6. Reporting :ln| n6X 报告 44~ReN}` 学会计论坛bbs.xuekuaiji.com g8'8"9:xC Appendix |Fze9kZO 附录 v,
Z]Vqk Audit procedure OMmfTlM% 审计程序 HH6H4K3Zj
