1. Assurance engagements and external audit
保证约定和外部审计 -rBj-4 |" ]](hwj Materiality， true and fair presentation， reasonable assurance %1<|.Dmd 物质性，真实公平的描述，合理的保证 hi%>& i* O@VmV >m Appointment， removal and resignation of auditors Z(cgI5Pu
审计人员的的任命、免职和辞职 {1 mD(+pJ{ {$JIR}4S Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 8dNJZo V 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 }OZfsYPz}T j&r5oD; Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior G}g+2` 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 #=2~MXa@z7 U-d&q>
_@A Engagement letter Qoc-ZC"<6 约定书（委托书） }_S]!AWz `O F\f
2. Planning and risk assessment x$t=6@<] 规划和风险评估 ^"I!+Teb 4
0eNgm^ General principles H'0S;A+Y6 一般原则 I[/u5V_b' _XN sDW4| Plan and perform audits with an attitude of professional skepticism !
d(,t[cV 持专业的怀疑态度计划和执行审计工作 8GX@7 6o V_:/#G]jeG Audit risks = inherent risk ×control risk ×detection risk vKxwv
YDe 审计风险=内在风险×控制风险×检查风险 3i<*,@CY ;)*Drk*t, Risk-based approach `%VrT` 基于风险的办法 ?V+=uTCq :7 maN^ Understanding the entity and knowledge of the business mOBS[M5* 了解商业的实质和知识 S ;
>_9 is,_r(S Assessing the risks of material misstatement and fraud 3:r;(IaX 评估材料错报和舞弊的风险 2X:n75() 3Dy.mt P
Materiality （level）， tolerable error `R \0g\ 重要性（级别），可容忍误差 4r %NtX Aa nX~sVG{Q Analytical procedures ><Z2uJZ4x 分析程序 4
IVCTz[ MQ01!Y[q_7 Planning an audit -Rmz`yOq} 规划审计工作 K=;p^dE 9 ItsK Audit documentation： working papers 3 ;&N3:,X 审计文件：工作底稿 \;~>AL* 7@: uVowQ The work of others W,vb7v ' 其他机构的文件 :`d & |BB m$3&r2vgi Rely on the work of experts "&An9H' 依靠专家的工作 N. uw2Y% v6FYlKU@ 8 Rely on the work of internal audit hTF]-&
hZ 依靠内部审计工作 v vFX\j3 yzYPT}t 3. Internal control lUDzf J}3 内部控制 N=(rl#< ]kr OPM/ The evaluation of internal control systems E[
,Ur`>: 对内部控制系统的评估 Rh%x5RFFc i =Y#kL~f Tests of control Y?
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Z 控制测试 0nC%tCV' SNcaIzbr Substantive procedures （time， nature， extent） l = #uy 实质性程序（时间，性质，程度） 4e* rBTl }I !D65-#' Transaction cycles： revenue， purchases， inventory， etc. z.FO6y6L 交易周期：收入，采购，库存等。 r@ ]{
`qA !pgk UzMW rB-& '#3% 4.Audit evidence a
*>$6H; 审计证据 q W dL|8 `uY77co6 Obtain sufficient， appropriate audit evidence w18kTa!4@ 获取足够、适当的审计证据 P)4SrqW_ H_Vf _p? Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations :\>@yCD 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 W E Z)7H |GLa `2q| The audit of specific items YajUdpJi 审计的具体项目 074)(X&:x c<|;<8ew Receivables： confirmation oJEind>8O 应收帐款：确认 {eL XVNR7R f/aSq hAW Inventory： counting， cut-off， confirmation of inventory held by third parties ; >bcI). 存货：数量，减值，第三方持有存货的确认 }<m9w\pA ;
&$djP Payables： supplier statement reconciliation， confirmation +TL5yuA 应付帐款：供应商的申明一致，确认 ~0eJ6i *Mk5*_
Bank and cash： bank confirmation =XuBan3
B> 银行存款和现金：银行的确认 :T.j;~ Ny\p$v
"p Auditing sampling <7-3j{065 审计抽样 #f d ;] [5yLg 5.Review
P`0}( '"U 复核 v25]}9 /C qf-0 | w Subsequent events ]hRCB=G 随后发生的事件 ')zdI]@ M _NA[g:DZ&O ?U$H`[VF} 0e-M 24,C ^z >3+oi Going concern jInI% 持续关注 5 o- WA1 VXX7Y? ! Management representations P
:zZ 与管理层的交涉沟通 [z=KH k
XnR9/t Audit finalization and the final review： unadjusted differences EdR1W~JZ 审核定稿和最后审查：未经调整的差异 #l2 KJ7AMK g$+ $@~ vr/*z euA 6. Reporting r2"B" %; 报告 WTK )SKa,. 学会计论坛bbs.xuekuaiji.com u)J&3Ah% Appendix W~b->F 附录 2" ~|k_ Audit procedure VEFUj&t;xW 审计程序 TuR.
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