1. Assurance engagements and external audit
保证约定和外部审计 /-jk_8@a \m;"KyP+ Materiality， true and fair presentation， reasonable assurance B
|+tK 物质性，真实公平的描述，合理的保证 *FEY"W+bY >
VWH
bo Appointment， removal and resignation of auditors _"#ucM=B:- 审计人员的的任命、免职和辞职 JK9}Kb}; ^ YG.eT6iG Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion c
YMlc wS 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 b?FTwjV+# Oy/+uw^ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 0q
^ dpM 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 +A,t9 3:k $ I-i=:}g Engagement letter y*Wl( w3 约定书（委托书） 8y,
]>n sd~T 2. Planning and risk assessment y*5bF 0 规划和风险评估 7`
f',ZK% `[5QouPV General principles E64d6z^7u 一般原则 ~
-hH#5 H:HJHd"W Plan and perform audits with an attitude of professional skepticism ;{Kx$Yt+ 持专业的怀疑态度计划和执行审计工作 !xxu~j^T < C9_5C e~ Audit risks = inherent risk ×control risk ×detection risk H
c{0 O7 审计风险=内在风险×控制风险×检查风险 JH0L^p &% \`Lwh Risk-based approach I5J9,j 基于风险的办法 U3yIONlt vc_ 5!K%[ Understanding the entity and knowledge of the business @n##.th 了解商业的实质和知识 N yK7TKui z2QZ;ZjvRS Assessing the risks of material misstatement and fraud a jCx"J 评估材料错报和舞弊的风险 0UB,EI8 %CP:rAd`M. Materiality （level）， tolerable error
B )M& FO 重要性（级别），可容忍误差 NN9` jP2 /WJ*ro]Hd$ Analytical procedures WurpHOJt+ 分析程序 n8 eR?'4 6*<=(SQI Planning an audit V nv9 <=R 规划审计工作 ~agzp`!M cR1dGNcp/@ Audit documentation： working papers bVc;XZwI
审计文件：工作底稿 u9*}@{, ' 'f07R The work of others Uaho.(_GP 其他机构的文件 I~$LIdzw < g<Lf[n$ Rely on the work of experts R;_U BQ) 依靠专家的工作 t1)b2 6; Jn>7MuG Rely on the work of internal audit l ^*Gq
P5 依靠内部审计工作 DVNGV =x4:jas 3. Internal control I"]5 B 内部控制 Dm j^aFB0| aNpeePF)z The evaluation of internal control systems :A,V<Es}I" 对内部控制系统的评估 pH%cbBm M[ (mH(j Tests of control D@i,dPz5Zl 控制测试
7)IB IlV l GI5 Substantive procedures （time， nature， extent） e'oM% G[ 实质性程序（时间，性质，程度） T{={uzQeJJ {g2cm'hD Transaction cycles： revenue， purchases， inventory， etc. XB)e;R 交易周期：收入，采购，库存等。 5O
Ob( C^S?W=1=w u
,
%mVd 4.Audit evidence ~a[]4\ m; 审计证据 mAFqA K2TO,J3 E Obtain sufficient， appropriate audit evidence hv'~S 获取足够、适当的审计证据 x -0IxWD% ~ySmN}3~' Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations {_1^ GIIS 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 L!3AiAnr ~(tZW The audit of specific items G q I^$5? 审计的具体项目 PXcpROg5
6 eB78z@ Receivables： confirmation S<f&?\wK=v 应收帐款：确认 AC=cz!3iB JbG\Ywi0] Inventory： counting， cut-off， confirmation of inventory held by third parties z0V d(QL 存货：数量，减值，第三方持有存货的确认 BciwS_Qx aC>r5b#: Payables： supplier statement reconciliation， confirmation N:!XtYA< 应付帐款：供应商的申明一致，确认 QeA)@x.p />XfK,c- Bank and cash： bank confirmation cI4%z eR 银行存款和现金：银行的确认 36JVnW; =iRi 9r'l Auditing sampling Qw^nN(K!> 审计抽样 GBvB0kC) c 5+G W% U/ 5.Review
}$V]00
X 复核 l!\C"f1o, k0? 4vA Subsequent events g# :|Mjgh 随后发生的事件 -Q;5A;sr2 R:B-4
$nQ; ++ !&TbE@Xk 4x=rew>Ew Going concern sMli! u 持续关注 geWis(#J gLQWL}0O Management representations r_]wa 与管理层的交涉沟通 VG+Yhm<SL XZuJ<]}X, Audit finalization and the final review： unadjusted differences 71cc6T 审核定稿和最后审查：未经调整的差异 mwCNfwb: 5Ga>qIM 'g#Ml`cm 6. Reporting ~R/7J{Sg 报告 4QK ([q 学会计论坛bbs.xuekuaiji.com '/SMqmi Appendix D TN @b! 附录 YWM$% Audit procedure h|dVVCsN 审计程序 g8mVjM\B;
