1. Assurance engagements and external audit
保证约定和外部审计 OSu&vFKz E7uIur=g! Materiality， true and fair presentation， reasonable assurance {##G.n\~ 物质性，真实公平的描述，合理的保证 'R u(`"
1| 1X Gg0SC Appointment， removal and resignation of auditors ~ k*]Z8Z 审计人员的的任命、免职和辞职 .:S/x{ ~ -&/?&{Q0 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion )nN!% |J 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 Jqoo&T") l+ }
=D@l Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior ~
#jQFyOh 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 dX[I
:,z* LjZlKB5C Engagement letter
[gW eD 约定书（委托书） :V/".K-:J SmXoNiM"y 2. Planning and risk assessment FXCBX:LnvU 规划和风险评估 *|rdR 2R! m xlh\'b General principles g/GI'8EMj 一般原则 UP]( 1lAf ;dIk$_FN Plan and perform audits with an attitude of professional skepticism :H}iL* 持专业的怀疑态度计划和执行审计工作 j0l,1=^>l m 6Dm1'+ Audit risks = inherent risk ×control risk ×detection risk E$"NOR 审计风险=内在风险×控制风险×检查风险 e! u]l :6Ri%
Nb Risk-based approach |rx5O5p
基于风险的办法 {&1L &f< Wa;N(zw0h Understanding the entity and knowledge of the business
}7.A~h 了解商业的实质和知识 M9"Bx/ '|C%X7 Assessing the risks of material misstatement and fraud rto?*^N? 评估材料错报和舞弊的风险 ^t0!Dbx3SE aCZ0-X?c Materiality （level）， tolerable error Y9.3`VX 重要性（级别），可容忍误差 GQ(Y#HSq l*ltS(? Analytical procedures 1RAkqw
<E 分析程序 v
:pT(0N ^ :VH?I= Planning an audit A
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b 规划审计工作 'F W?
Nl\`xl6y] Audit documentation： working papers {B$CqsvJ 审计文件：工作底稿 EjP;P}_i
K HLyA zB~r The work of others CJ<nU Iy'z 其他机构的文件 =2!p>>t,d; XYU5. Rely on the work of experts * +
T(i 依靠专家的工作 xe@e#9N$ =~:IiK/# Rely on the work of internal audit <H-Nft>O 依靠内部审计工作 %A zy#m
9p_?t'&>q 3. Internal control s &7 3g0$$ 内部控制 l7QxngWw I%d=c
0>% The evaluation of internal control systems dGZie .Zx 对内部控制系统的评估 *7Vb([x4; J v} Tests of control *fN+wiPD 控制测试 yY VR]H H hBU)gP75 Substantive procedures （time， nature， extent） %lCZ7z2o 实质性程序（时间，性质，程度） lY,^ ( .-4Jn Transaction cycles： revenue， purchases， inventory， etc. O:?3B!wF 交易周期：收入，采购，库存等。 EL,k z8 w$
8r<?^3 o\8?CNm1( 4.Audit evidence _=g&^_ #t 审计证据 M+ [ho] ` GF w?G Obtain sufficient， appropriate audit evidence ^50dF:V(1 获取足够、适当的审计证据 ' ]k<' `b| snaAn?I4 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations ,z&S;f.f 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 '5h` =" *'((_ NZ> The audit of specific items 5RP G3ppS 审计的具体项目 15ailA&(Qm >)M{^ Receivables： confirmation O3 sV) 应收帐款：确认 bZ* = fdh wfo, r 7 Inventory： counting， cut-off， confirmation of inventory held by third parties .n<vhLDQn 存货：数量，减值，第三方持有存货的确认 2^r~-> P%|~Ni_BTX Payables： supplier statement reconciliation， confirmation #eW
T-m 应付帐款：供应商的申明一致，确认 9c^ ,v_W@ &%OY"Y~bI! Bank and cash： bank confirmation
{/QVs?d 银行存款和现金：银行的确认 /8Gd
Cac ggD T5hb Auditing sampling PK]3uh 审计抽样 !q\8`ss 7d;|?R-8D 5.Review
SAP/jD$5]> 复核 ACyK#5E %]+R>+ Subsequent events G)am ng/ 随后发生的事件 3;>ls~4 I=dG(?#7% xF8r+{_J) TIGtX]` 6H |1IrG Going concern Im;%.J 持续关注 ]oP1c-GEk +d3|Up8= Management representations / l$enexSt 与管理层的交涉沟通 a7g;8t-& Y-
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yoNS Audit finalization and the final review： unadjusted differences :a }](Wn 审核定稿和最后审查：未经调整的差异 kX8C'D4 gX ?X@!jB,Pv hTDK[4e 6. Reporting '|[!I!WB` 报告 &N^ j
}^ Z 学会计论坛bbs.xuekuaiji.com V,-we|" Appendix ZDW9H6ux 附录 D?n6h\h\$% Audit procedure v]k-x n|$j 审计程序 r `PJb5^\|
