1. Assurance engagements and external audit
保证约定和外部审计 KL
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"q Materiality， true and fair presentation， reasonable assurance F@9Y\. , 物质性，真实公平的描述，合理的保证 ]5N zK=2{ Gi*<~`Gr Appointment， removal and resignation of auditors :ztyxJv1 审计人员的的任命、免职和辞职 q&Q/ ?g>f U M@naU Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 0Su_#".-* 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 JfkTw~'R oB4#J* Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 2sUbiDe- 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 h77IWo6% WJAYM2
6\ Engagement letter eO'xkm 约定书（委托书） d ]MGN^%o }?J~P%HpF 2. Planning and risk assessment |-n
('gQ[ 规划和风险评估 2\5cjdy B3Mx,uXT\ General principles 0rcjorWI 一般原则
0vDg8i\ va^0JfQ Plan and perform audits with an attitude of professional skepticism h`lmC]X _ 持专业的怀疑态度计划和执行审计工作 %bXsGPB +5-]iKh Audit risks = inherent risk ×control risk ×detection risk b{BaQ>.(` 审计风险=内在风险×控制风险×检查风险 /tP7uVL
R Y[ ?`\c| Risk-based approach ~Zmi(Ra 基于风险的办法 [%jxf\9jJ_ W<Z$YWr Understanding the entity and knowledge of the business c#
xO< 了解商业的实质和知识 <Pio Q >~ *qG $19b Assessing the risks of material misstatement and fraud O4E(R?wd 评估材料错报和舞弊的风险 %@P`` iD<6t_8), Materiality （level）， tolerable error Mb/L~gd " 重要性（级别），可容忍误差 gH'_ymT=
3 #d% vT!Bz~ Analytical procedures .uKx>YB} 分析程序 AFm,CINa |Y tg Planning an audit F@1d%c 规划审计工作 {y b D ;R!*I % Audit documentation： working papers 5q Rc4d' 审计文件：工作底稿 HlPG3LD! H}
6CKP} The work of others YDF CGA 其他机构的文件 61Bhm:O5W -;>#3 O- Rely on the work of experts G'9{a' 依靠专家的工作 d =y0yq{L 2e.N"eLNt Rely on the work of internal audit ~.6 |dw\p! 依靠内部审计工作 cOb4 c* G?/c/r G 3. Internal control UiIF6-ZZ! 内部控制 U(~U!O} Y208b?=9w The evaluation of internal control systems "yW&<7 u1 对内部控制系统的评估 (a }J$: 30_ckMG"g Tests of control %`+'v_iu 控制测试 x@m< Ym-
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G1 Substantive procedures （time， nature， extent） 9U^$.Lb 实质性程序（时间，性质，程度） q}wj} t# ] H&c' Transaction cycles： revenue， purchases， inventory， etc. kaQ2A 交易周期：收入，采购，库存等。 x2k*| =$ G 52Z)^ K%gP5>y*9> 4.Audit evidence @Tr&`Hi 审计证据 7F(5)Utt (ua q<Cvg Obtain sufficient， appropriate audit evidence :}9j^}"c3 获取足够、适当的审计证据 M4?8x
uC O!^; mhy" Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations :<GfET Is 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 2+ '| kt2 &g0g]G21*I The audit of specific items =j~Q/-`EC0 审计的具体项目 //.>>-~1m g1 9S Receivables： confirmation b RPO:lAy 应收帐款：确认 #s2B%X 2\0Oji\6 Inventory： counting， cut-off， confirmation of inventory held by third parties a2yE:16o6 存货：数量，减值，第三方持有存货的确认 i8~$o:&HT |s=`w8p Payables： supplier statement reconciliation， confirmation Y)M8zi>b 应付帐款：供应商的申明一致，确认 hCC}d0gf`n 2a `J%A Bank and cash： bank confirmation GaBTj_3 银行存款和现金：银行的确认 7> n"}8i [w+Q^\%bN Auditing sampling -(IC~ 审计抽样 -$YJfQE6G l
l<mE, 5.Review
/\E [ 复核 z[9UQU~x? jG D%r~lN Subsequent events ."mlSW
"Wm 随后发生的事件 V1utUGJV >85zQ
1aL Z]vL%Gg*! 6sB$<# ^o d<JD4 Going concern o8z)nOTO; 持续关注 6 h '&6 CWlW/>yF
B Management representations ue 0s&WF| 与管理层的交涉沟通 E5UcZ7 P`"mM?
u Audit finalization and the final review： unadjusted differences ii NSDc 审核定稿和最后审查：未经调整的差异 Eg8i _s~: w sY}JT };S0 G! 6. Reporting n29(!10Px 报告 G/{
~_&t 学会计论坛bbs.xuekuaiji.com 9B/ 1*+ M Appendix js <Ww$zFW 附录 K+),?Q
?.p Audit procedure T~ k)uQ 审计程序 YV([2
