1. Assurance engagements and external audit
保证约定和外部审计 v /+ <YU &9L4
t%As Materiality， true and fair presentation， reasonable assurance PsC")JS 物质性，真实公平的描述，合理的保证
L:$4o uU H4vUa Appointment， removal and resignation of auditors U'fP 审计人员的的任命、免职和辞职 )9]a cq1 5@a mX Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion ujU,O%.n 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 z*\_+u~u b6D;98p Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior )4yP (6|lx 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 )PX VR
T D)d ]o& Engagement letter sh<Q2X
约定书（委托书） I Dohv[# i?x gV_q; 2. Planning and risk assessment =+zDE0Qs 规划和风险评估 ov6xa*'a &@0~]\,D7 General principles "r9Rr_,
> 一般原则 =)a24PDG -$Oh.B` i Plan and perform audits with an attitude of professional skepticism $R9D
L^iD 持专业的怀疑态度计划和执行审计工作 380` >"D @N=vmtLP Audit risks = inherent risk ×control risk ×detection risk cU1o$NRx 审计风险=内在风险×控制风险×检查风险 n6 /Ou s 1- 2hh) Risk-based approach $
%bSRvA 基于风险的办法 M 5dYcCDE %B s. XW, Understanding the entity and knowledge of the business pgU [di 了解商业的实质和知识 akj<*, zF 1 !a Assessing the risks of material misstatement and fraud 9/ <3mF@E 评估材料错报和舞弊的风险 A_xC@$1e< E/;t6& 6 Materiality （level）， tolerable error ^HKXm#vAB 重要性（级别），可容忍误差 @ @65t'3S u` pTFy Analytical procedures %yR XOt2( 分析程序 LrB
0 x> 8=8 hbdy; Planning an audit kf,
&t 规划审计工作 vObZ|>.J~O D6"=2XR4n Audit documentation： working papers /bo}I-<2 审计文件：工作底稿 h4Crq Yxa_ 19 !?oeOU The work of others p~D}Iyww1_ 其他机构的文件 X1j8tg R9J!}az' Rely on the work of experts $7x2TiAL 依靠专家的工作 ;%t Fi l_I)d7 Rely on the work of internal audit ;%e&6 依靠内部审计工作 :eN&wQ5q m,.Y:2?*V 3. Internal control TW|K.t@5#H 内部控制 Kk3+ ]W< m1$tf
^ The evaluation of internal control systems { bj!]j 对内部控制系统的评估 55S s%$k@ 2t= = <x Tests of control c =m'I>A 控制测试 [doEArwn JZ5k3#@e Substantive procedures （time， nature， extent） J EUU~L; 实质性程序（时间，性质，程度） |iM,bs ,9&cIUH Transaction cycles： revenue， purchases， inventory， etc. f Y<#KM6X 交易周期：收入，采购，库存等。 NL2 1s e l;-Ml{}|0 lC<;Q*Y 4.Audit evidence i%2u>N i^ 审计证据 SUS=sR/N y|`-)fY Obtain sufficient， appropriate audit evidence 5.rA
xdP 获取足够、适当的审计证据 -/f$s1 fdl.3~.C Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations !KHgHKEW^ 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 <WXVUEea U^m#!hp The audit of specific items JT+ c7W7 审计的具体项目 qng ~,m RQVu~7d[ Receivables： confirmation VjQ&A#
应收帐款：确认 U]P
B) 4Aj~mA Inventory： counting， cut-off， confirmation of inventory held by third parties C'6I< YX 存货：数量，减值，第三方持有存货的确认 YxF@ 1_g rN0<y4)! Payables： supplier statement reconciliation， confirmation jJ$\ WUQ. 应付帐款：供应商的申明一致，确认 kK &w 5' ?sN{U\ Bank and cash： bank confirmation )+ .=z 银行存款和现金：银行的确认 z. Cj%N lM- 9 J?j Auditing sampling :So<N}& 审计抽样 t. P@Ba^ * EWWN?d 5.Review
h}O tz " 复核 r A~f68h| .NOAp Subsequent events Gwd38 随后发生的事件 ;V,L_"/X ,#Z%0NLe (Pc>D' ;{S =j.TDv'^nd _ *f>UW*, Going concern At Q.H-8r 持续关注 X^\D"fmE. 'ZbWr*bo Management representations ]?^V xB7L 与管理层的交涉沟通 <)7aNW. /,\V}`Lx" Audit finalization and the final review： unadjusted differences -S$F\ % 审核定稿和最后审查：未经调整的差异 o/pw=R/): ] ]j^ sN41Bz$q. 6. Reporting Fp\ ;j\pfw 报告 wG
yVmC 学会计论坛bbs.xuekuaiji.com \jfK']P/H Appendix n`,
<g 附录 { 4 J. Audit procedure 1 Pk+zBJ$ 审计程序 O= S[ n
