1. Assurance engagements and external audit
保证约定和外部审计 6KP"F[8I ]p>6r*/nw Materiality， true and fair presentation， reasonable assurance vy\;# X! 物质性，真实公平的描述，合理的保证 Av[L,4A GW
a_^ Appointment， removal and resignation of auditors VKRj
1LXz 审计人员的的任命、免职和辞职 )P>Cx zs aR30w xW&) Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion }l{r9ti 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 44axOk!G[/ E ?(+v Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior xh
Sp<|X_ 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 c`I `@Bed QZ(s e
Engagement letter ]5b%r;_ 约定书（委托书） \v.16o bH @A6 P[r 2. Planning and risk assessment * Zb-YA 规划和风险评估 o =) hUr )
9h5a+Z General principles dE9xan 一般原则 y1P KoN|K Q.: SIBP Plan and perform audits with an attitude of professional skepticism T. nY>Q8 持专业的怀疑态度计划和执行审计工作 AK%2#}k. >
E;`;b Audit risks = inherent risk ×control risk ×detection risk Z!o&};_j 审计风险=内在风险×控制风险×检查风险 HH/ bBM! 7@"J&><w! Risk-based approach CbTYt6DC 基于风险的办法 )HWf`;VQ KM Z:$H Understanding the entity and knowledge of the business 7kapa59 了解商业的实质和知识 EJ&[I%jU D h y Assessing the risks of material misstatement and fraud g2p/#\D\J 评估材料错报和舞弊的风险 b
oAu LO{{3No Materiality （level）， tolerable error 2VaQxctk 重要性（级别），可容忍误差 $rFLhp} cSy{*K{B Analytical procedures tpp. 9 分析程序 Ru8k2d$B 1? s]nU Planning an audit o!6gl]U'y9 规划审计工作 ],{ b&\ - `^594
Audit documentation： working papers pX3Q@3,$ 审计文件：工作底稿 4kZX$ct } +$R4'{9q The work of others W ]cJ P 其他机构的文件 _ S%3?Q D.?Rc'y D Rely on the work of experts &`hx 依靠专家的工作 H(bR@Qok :[f 2iZ" Rely on the work of internal audit ./nq*4= 依靠内部审计工作 FTvFtdY O^(ji8[
l 3. Internal control QfjgBJo% 内部控制 )! 2$yD <R zGxhT The evaluation of internal control systems D0 Cs
g39 对内部控制系统的评估 3B| ?{U~ 63R?=u@ Tests of control T0L h"_X3 控制测试 Dj!v+<b $S{B{FK Substantive procedures （time， nature， extent） K^0cL%dB 实质性程序（时间，性质，程度） B; f\H,/59 P9(]9np,, Transaction cycles： revenue， purchases， inventory， etc. PMPB}-d 交易周期：收入，采购，库存等。 =?fx PT[1K D90m..\w
d $~q 4.Audit evidence 3 D<s # 审计证据 f4F13n_0X D=*3Xd Obtain sufficient， appropriate audit evidence Y]
Q=kI 获取足够、适当的审计证据 >
cFH=um ;OjxEXaq Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations P~Ss\PT 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 .|=~x3mPw Nm;(M = The audit of specific items nl v 8HC 审计的具体项目 [K_v,m]
zq ;YE Receivables： confirmation YCJc Dab 应收帐款：确认 Wp!#OY1? ]z5`!e)L Inventory： counting， cut-off， confirmation of inventory held by third parties AWkXW l} 存货：数量，减值，第三方持有存货的确认 rGjP|v@3^ Y![m'q}K Payables： supplier statement reconciliation， confirmation GF(<!PC 应付帐款：供应商的申明一致，确认 @2 H"8KX c s0;:H*N* Bank and cash： bank confirmation 9C;Hm>WEpP 银行存款和现金：银行的确认 x3cno# <\i}zoPO Auditing sampling Z x&gr|)} 审计抽样 A UCk] H(}Jt!/: 5.Review
2M`]nAk2a 复核 2flgfB}2k ,+`1 / Subsequent events N>8p A ) 随后发生的事件 ~fL:pVp cWG>w6FI g5THkxp /W4F( 3oM H oA[U T Going concern RY8Ot2DWi 持续关注 9ure:Dko(Y WO
=X*O ne Management representations IB~`Ht8
b 与管理层的交涉沟通 R.KqTEs<k _ ," -25a Audit finalization and the final review： unadjusted differences 6$42 -a%b 审核定稿和最后审查：未经调整的差异 tG1,AkyZ 8=XfwwWHy< :-Gf GL>] 6. Reporting QL_~E
;U 报告 \_H-TbU8 学会计论坛bbs.xuekuaiji.com 0UV5}/2rP Appendix v.e N Wp 附录 cT8b$P5w Audit procedure Ps<6 kQ( 审计程序 L`$m<9w'
