1. Assurance engagements and external audit
保证约定和外部审计 v71j1Q
} 6 h0}= C_.^ Materiality， true and fair presentation， reasonable assurance F?UI8 物质性，真实公平的描述，合理的保证 e6E{ l
uh i(Gny. Appointment， removal and resignation of auditors ;JM%O8 审计人员的的任命、免职和辞职 W(h].'N EwvW: t1 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion pFfd6P 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 {E6M_qZ {MP8B'r-6 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior : +Na 8\d 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 ldd|" [Ds [{]/9E /& Engagement letter OF [y$<jM 约定书（委托书） ?b?6/_W~R zX{O "w 2. Planning and risk assessment Wpgp YcPS 规划和风险评估 T bMW?Su ~#z8 Q{!O General principles =Q\z*.5j. 一般原则 en6Kdqe eI?|Ps{S Plan and perform audits with an attitude of professional skepticism F E`4%X 持专业的怀疑态度计划和执行审计工作 !GB\-( $A GW8" Audit risks = inherent risk ×control risk ×detection risk b.h:~ATgN 审计风险=内在风险×控制风险×检查风险 _Xs(3V@'
} d']CBoK Risk-based approach !*[Fw1-J 基于风险的办法 5c(mgEvq 5 )tDgm Understanding the entity and knowledge of the business mGss9eZa 了解商业的实质和知识 = ttvC "4? _ELuQ>zM]+ Assessing the risks of material misstatement and fraud N 4]Sp v 评估材料错报和舞弊的风险 V*xo3hU > K|<h zZ Materiality （level）， tolerable error s|p,UK 重要性（级别），可容忍误差 3X &'hz@ "H{Et b/ Analytical procedures ,\YlDcl':0 分析程序 R,+Pcn$ws u u5AW=j Planning an audit DC9\ Sp? 规划审计工作 |6]2X W
;i ol 2 Audit documentation： working papers 1L~y!il 审计文件：工作底稿 Uw
eXz.x7 \fX0&l;T9\ The work of others A_h|f5
其他机构的文件
{..6{~L F0 .Rv): Rely on the work of experts v'0WE 依靠专家的工作 caG5S#8-"
8 IeE7 Rely on the work of internal audit 3 pzp6o2 依靠内部审计工作 _wp>AJ r =1 k E2u 3. Internal control B^7B-R
Bi0 内部控制 Eo\pNz#) V-1H(wRu The evaluation of internal control systems 4q9 + a7@ 对内部控制系统的评估 ;u:A:Y4V B=?m_4\$m Tests of control D^
_] x51> 控制测试 ILN Yh3 <\44%M"iC- Substantive procedures （time， nature， extent） g1!e k 实质性程序（时间，性质，程度） VVd9VGvh _Wb3,E a= Transaction cycles： revenue， purchases， inventory， etc. )9pRT
dT 交易周期：收入，采购，库存等。 Z=[qaJ{] QL].)Vgf n]3Lqe; 4.Audit evidence sKg
IKYG}T 审计证据 ",v!geMvu `@ _j Do Obtain sufficient， appropriate audit evidence #F|q->2`o 获取足够、适当的审计证据 /8cfdP Ba (BT{\|,V_m Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations O:% ,.??<% 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 =<BPoGs5 EDDld6O, The audit of specific items R!+_mPb=Q* 审计的具体项目 /h]#}y j Wr j<}L| Receivables： confirmation &06pUp
iS 应收帐款：确认 6"o,)e/z 5~R1KjjvA Inventory： counting， cut-off， confirmation of inventory held by third parties ! %~P[;. 存货：数量，减值，第三方持有存货的确认 <MQ TOz
oj >D\jyd$wh& Payables： supplier statement reconciliation， confirmation S5+W<Qs 应付帐款：供应商的申明一致，确认 uo TTHj7cq P&sn IJ Bank and cash： bank confirmation j}`XF?2D 银行存款和现金：银行的确认 :aO `q/d r|ID]}w Auditing sampling 2Wx~+@1y 审计抽样 MnPk+eNJm j^T
i6F>f 5.Review
O0Pb"ou_h. 复核 V * I2
WV8vDv1jt Subsequent events it.'.aK4 随后发生的事件 } %bP9 3oQ?VP _O$7*k "y7IH
GJ\3 #xoF cjRE Going concern %wQE
lkB 持续关注 -;Ij , NI^jQS
M] Management representations oc>N| ww: 与管理层的交涉沟通 gucgNpX %7v!aJ40 Audit finalization and the final review： unadjusted differences 2v\< MrL 审核定稿和最后审查：未经调整的差异
PKg>|]Rf. bH Nf> Q/%] %d 6. Reporting t%fc p 报告 TN=!;SvQU 学会计论坛bbs.xuekuaiji.com <hBd
#J Appendix bj r()NM1 附录 Q3'L\_1L Audit procedure ?ZAynZ
F|# 审计程序 c na/?V
