1. Assurance engagements and external audit
保证约定和外部审计 n A%8
bZ+ jpOcug`f Materiality， true and fair presentation， reasonable assurance Z=< D` 物质性，真实公平的描述，合理的保证 3$BO=hI/- (a~V <v" Appointment， removal and resignation of auditors ;&kZ7 % 审计人员的的任命、免职和辞职 <
y"lL>JR NxB/U_j Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion Q8]S6,pt 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 f9hH{ ( A 0UGAc]!/RZ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior ha9 d z 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 5 d}bl { PWyFys Engagement letter /b6j<]H 约定书（委托书） LmUR@
/V Q |HPb$#i 2. Planning and risk assessment L Z3=K`gj 规划和风险评估 w;J #+ik a)6?:nY$ General principles 6 \ %#=GG 一般原则 zE7)4! Z'm( M[2K Plan and perform audits with an attitude of professional skepticism 52F3 r:Rk 持专业的怀疑态度计划和执行审计工作 ~dLe9-_9 F$9+WS`c Audit risks = inherent risk ×control risk ×detection risk u!b0 <E 审计风险=内在风险×控制风险×检查风险 n:Dr< q . ZJ [p7XP Risk-based approach k\ZU%"^J 基于风险的办法 SL_JA SL<EZn0F9 Understanding the entity and knowledge of the business r Kl 了解商业的实质和知识 fvG4K( nQn=zbZ3 Assessing the risks of material misstatement and fraud SV^[)p ) 评估材料错报和舞弊的风险 ;:bnLSPo t3!~= U Materiality （level）， tolerable error ("=24R=a 重要性（级别），可容忍误差 ^HHT>K-m D@k#'KU Analytical procedures E Se$6)P 分析程序 '47E8PIJ| yPH5/5;, Planning an audit R]o2_r7N"} 规划审计工作 cQ0+kX< 0 Gq<APtr Audit documentation： working papers Tb]
h<S 审计文件：工作底稿 %B| Ca& c2d
1'l]n The work of others 3:b5#c?R- 其他机构的文件 ,~NJ}4wP / 6DW+! Rely on the work of experts vnX~OVz2 依靠专家的工作 = ' :B G52z5-=v Rely on the work of internal audit F5\{` 依靠内部审计工作 >E>'9@Uh hr
g'Z5n 3. Internal control X
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>]$+u# 内部控制 a3:1`c/~\ V j[,o
Vt$ The evaluation of internal control systems WX $AOnEv 对内部控制系统的评估 QVD^p;b hP
jL Tests of control AQ,%5MeqJ 控制测试 m .^ WSy
KU_""T Substantive procedures （time， nature， extent）
_,*QJ 实质性程序（时间，性质，程度） N2C f( DF"*[]^[ Transaction cycles： revenue， purchases， inventory， etc. 1c$c e+n~ 交易周期：收入，采购，库存等。 IpVtbDW H 8!lSRq =AeOki e 4.Audit evidence \%.&$z3wz 审计证据 @DyMq3Gt?& E |=]k Obtain sufficient， appropriate audit evidence h9 + 7 6 获取足够、适当的审计证据
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+6m Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations x |3G}[=
财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 kyUG+ M WhDNt+uk) The audit of specific items 1(
]{tF 审计的具体项目 g=S|lVQm 'Y>@t6E4 Receivables： confirmation \}7xgQ>oV 应收帐款：确认 V c
"+|^ , L8(Vo`- Inventory： counting， cut-off， confirmation of inventory held by third parties 8|rlP 存货：数量，减值，第三方持有存货的确认 M =GF@C;b e`% <D[- Payables： supplier statement reconciliation， confirmation [<#`
@Kr 应付帐款：供应商的申明一致，确认 l/bZE.GJ <;NxmO<%\ Bank and cash： bank confirmation 2O0< /^Z%E 银行存款和现金：银行的确认 +kOXa^K kJ B u7 Auditing sampling |TuFx=~5v 审计抽样 a.Sx MF ?;p45y~n% 5.Review
\B8[UZA.& 复核 \-:4TuU =M34
HPG Subsequent events m?`$NJST 随后发生的事件 p 4l B# HO39>:c e:= +~F(f \xOv 9(
4-q8:5 Going concern $(pVE}J 持续关注 1zY" Uxp B et?]4\_ Management representations wmFS+F4`2 与管理层的交涉沟通 {OW.^UIq^ @86I|cY Audit finalization and the final review： unadjusted differences bcF Z ~B 审核定稿和最后审查：未经调整的差异 ?rgtbiSW- ?uqPye1fc ((]Sy,rdk 6. Reporting o,=dm@j 报告 Tw9?U,] 学会计论坛bbs.xuekuaiji.com mbO.Kyfen Appendix <0H^2ekd 附录 76EMS?e Audit procedure -2*Pm1\Z 审计程序 }&IOBYHVDo
