1. Assurance engagements and external audit
保证约定和外部审计 H,nec<Jp L >y J Materiality， true and fair presentation， reasonable assurance PYbVy<xc 物质性，真实公平的描述，合理的保证 0j"8@< }XO K,Hw Appointment， removal and resignation of auditors Ez|oN , 审计人员的的任命、免职和辞职 Ms~{9? Szbb_i{_
` Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion Sz- J y:j 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 p$ O
x'A4 ~T&<CTh Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior VCXJwVb 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 .A sv%p[W QnZcBXI8 Engagement letter h3LE>}6D 约定书（委托书） <:SZAAoIV #wL 2. Planning and risk assessment EQ'V{PIfj 规划和风险评估 ]QzGE8jp* N
(I& General principles n a9sm 一般原则 }
:X*7 n(& \jOA+FU [ Plan and perform audits with an attitude of professional skepticism H
,Z;=N_ 持专业的怀疑态度计划和执行审计工作 ,Ax dCT \,u_7y2 c Audit risks = inherent risk ×control risk ×detection risk s CR67/ 审计风险=内在风险×控制风险×检查风险 )+ :EJ H~ =-IbS}3 Risk-based approach C(00<~JC 基于风险的办法 e,t(q(L {
^cV lC_ Understanding the entity and knowledge of the business n4}B r;% 了解商业的实质和知识 7;KwLT 9 Zos P(Td q Assessing the risks of material misstatement and fraud /YZr~|65 评估材料错报和舞弊的风险 sBr_a5QQ# 9 FB19 Materiality （level）， tolerable error 6
J{k(H$3 重要性（级别），可容忍误差 "?V0$-DR
SQX:7YF~ Analytical procedures rg^'S1x| 分析程序 0g+'/+Ho 4 O^oWG&Y;v Planning an audit ^s|6vd;PD= 规划审计工作 Z'"tB/ =W !\7!3$w'8, Audit documentation： working papers |Y ?H A& 审计文件：工作底稿 d3D] k, 9I}-[|`u The work of others wK?vPS 其他机构的文件 u 6AA 4( *MKO
I' Rely on the work of experts "*In+ !K 依靠专家的工作 &J+CSv,39 n*2Un
KaJ Rely on the work of internal audit
OX\A|$GS 依靠内部审计工作 - *1J f& '<"s \, 3. Internal control jPUwSIP 内部控制 &5yV xL: <g"{Wv: h The evaluation of internal control systems >CHrg]9 对内部控制系统的评估 <g$~1fa YNQY4\( Tests of control ynthDE o 控制测试 5 > [u ` Ff)8Q.m Substantive procedures （time， nature， extent） Zy`m!]G]80 实质性程序（时间，性质，程度） <3LbN FP 9Z4nA c Transaction cycles： revenue， purchases， inventory， etc. ,Q 交易周期：收入，采购，库存等。 8Vr%n2M Y3Yz)T}UkS _852H$H\ 4.Audit evidence EV] 1ml k$ 审计证据 4h|c<-`>t k>;`FFQU> Obtain sufficient， appropriate audit evidence ].-1v5 获取足够、适当的审计证据 IxY|>5z uvkz'R= Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations T&6l$1J 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 os=e| vkB* $a.JSXyxL The audit of specific items ~%<X0s| 审计的具体项目 :D~D U,e' > qnko9 V Receivables： confirmation < ^#,_o,! 应收帐款：确认 ag [ZW
+r2+X:#~T Inventory： counting， cut-off， confirmation of inventory held by third parties >mwlsL~X 存货：数量，减值，第三方持有存货的确认 D4eDHq oB(?_No7 Payables： supplier statement reconciliation， confirmation gb[5&> (# 应付帐款：供应商的申明一致，确认 b RFLcM J,'M4O\S Bank and cash： bank confirmation 0CnOL!3.I 银行存款和现金：银行的确认 Sc]B#/~B n<LEler#M Auditing sampling } Y12 审计抽样 R@1 xt@? <FV1Wz 5.Review
3c-GY:VkLM 复核 )|ju~qbf "q3ZWNS'w Subsequent events - YEZ]:" 随后发生的事件 ha]VWt%} V(H1q`ao9 ?1~` *LE
3#3n!( )1?y 8_B Going concern &GpRI(OB/+ 持续关注 Z F!h<h&, 0"jY.*_EW Management representations KI"#f$2& 与管理层的交涉沟通 `KZm0d{H n1Yp1"2b[ Audit finalization and the final review： unadjusted differences yb <fpM 审核定稿和最后审查：未经调整的差异 zVViLUwG lU8l}Ndz" .Y tKS 6. Reporting ROH|PKb7 报告 'TTLo|@"- 学会计论坛bbs.xuekuaiji.com j` {?OYD Appendix Hus)c3Ty7 附录 T^zXt? Audit procedure X]ipI$'+C 审计程序 /:cd\
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