1. Assurance engagements and external audit
保证约定和外部审计 @bg9
}Z%\h R&|.Lvmc/ Materiality， true and fair presentation， reasonable assurance $!O@Z8B 物质性，真实公平的描述，合理的保证 /1 EAj [|:{qQyD Appointment， removal and resignation of auditors ZxvH1qx8 审计人员的的任命、免职和辞职 7i($/mNl W_B=}lP@x Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion y`RzcXblIZ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 ox&5} &\ _=$~l^Y[ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior ?("O.< 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 n=!T (Hk 7
.29' Engagement letter SXw r$)4_ 约定书（委托书） [S'1OR$FQ\ ?"@Fq2xgB4 2. Planning and risk assessment 7 z 规划和风险评估 ndD>Oc}"3 `Moo WG General principles hJM& rM7 一般原则 \=0;EI -j Wx0i_ HFR Plan and perform audits with an attitude of professional skepticism &%fcGNzJQ 持专业的怀疑态度计划和执行审计工作 = n,;S W *5 Zow 3 Audit risks = inherent risk ×control risk ×detection risk h8(#\E 审计风险=内在风险×控制风险×检查风险 KZ2[.[(Ph cH&)Iz`f Risk-based approach e_b,{l# 基于风险的办法 O_;BZzT d&^b=d FDu Understanding the entity and knowledge of the business [r`KoHwdm 了解商业的实质和知识 I<2`w
L = c~U0&V_`j Assessing the risks of material misstatement and fraud w Ni%u{T 评估材料错报和舞弊的风险 S #GxKMO% 6SCjlaGW5 Materiality （level）， tolerable error |!(8c>]Bo 重要性（级别），可容忍误差 2BC!,e$Z 30HUY?'K Analytical procedures yu6~: $%H 分析程序 b%lB&}uw} mW{;$@PLF" Planning an audit _4>DuklH, 规划审计工作 [h-6;.e 9i\}
^ s2 Audit documentation： working papers =OK#5r[UV 审计文件：工作底稿 w9Yx 2 q]{gAGe~ The work of others +jE)kaV% 其他机构的文件 Z0&^(Fb 5x@ U< Rely on the work of experts <lB2Nv -, 依靠专家的工作 "\*)KH` C | va@&;#wf Rely on the work of internal audit ^x& x|ckR! 依靠内部审计工作 "1s ]74 ZJ{DW4 #t 3. Internal control lH3.q4D
5 内部控制 D:9
^^uVp 4&NB xe The evaluation of internal control systems B <s+I# 对内部控制系统的评估 .45wwouZkc p>)1Z<D"a Tests of control 2- L-=0 控制测试 2M+RA}dX l]|&j`'O Substantive procedures （time， nature， extent） 1t Xc7NA< 实质性程序（时间，性质，程度） *{?2M6Z OyDoktz$) Transaction cycles： revenue， purchases， inventory， etc. N,w6 交易周期：收入，采购，库存等。 <vl(a*4a ^:?z7m R}Zaz3( Hd 4.Audit evidence
xd3mAf 审计证据 >> cW0I/` GYw/KT~$ Obtain sufficient， appropriate audit evidence KeyKLkg> 获取足够、适当的审计证据 87[o^) 8 U+VJ iz<! Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations n^QDMyC;I 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 m:Rx<E
E 08:K9zr The audit of specific items =3,<(F5Y[ 审计的具体项目 =x w:@(]{ 7h9oY<W Receivables： confirmation [vtDtwL 应收帐款：确认 <;i&-, ,dba:D= l Inventory： counting， cut-off， confirmation of inventory held by third parties TPb&";4ROf 存货：数量，减值，第三方持有存货的确认 S ?t
`/"O QPVr:+\B{ Payables： supplier statement reconciliation， confirmation ])pX)(a 应付帐款：供应商的申明一致，确认 % /zHL?RqJ W9cvxsox Bank and cash： bank confirmation L\Oxyi<{ 银行存款和现金：银行的确认 aJm5`az) WL% T nux Auditing sampling .~'q
yD2V 审计抽样 qjfv9sU >pt I!\ i} 5.Review
,S(_YS^m 复核 b
<fN,U< k 5YZ\@<|rH Subsequent events 3s BWtz 随后发生的事件 JF &$'
l$BKE{rg ~l+~ MB a[^dK- ^R\5'9K! Going concern /x-tl)(s= 持续关注 oQy Ms> g
K~L"A]+ Management representations oi3Ix7 与管理层的交涉沟通 hQSJt[8My EI9Yv>7 d{ Audit finalization and the final review： unadjusted differences 7.5\LTM>9e 审核定稿和最后审查：未经调整的差异 YVHDk7s ku^2 K hy"p 8j7_ 6. Reporting bVRxGn @l 报告 /9y'UKl7[ 学会计论坛bbs.xuekuaiji.com g2
V $ Appendix Rx<[boh io 附录 DF#WQ8?$] Audit procedure x^F2Ywp% 审计程序 ,U r~DXY
