1. Assurance engagements and external audit
保证约定和外部审计 M|k&TTV '*4iqP R; Materiality， true and fair presentation， reasonable assurance %*jGim~s 物质性，真实公平的描述，合理的保证 Qwv '< &U&Zo@ot"x Appointment， removal and resignation of auditors 6}ftB mv 审计人员的的任命、免职和辞职 x9%-pl P =5ug
\S Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion + 8f>^*:u 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 @V$I? iXV G?<pBMy Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior )pS8{c)E 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 dQ<(lzS~ Ihg~Q4t Engagement letter MKC$; >i 约定书（委托书） D-pX<0 -y \!<"7=(J{4 2. Planning and risk assessment <(YF5Xm6$h 规划和风险评估 $ @2"{9Z 333 u] General principles y@3kU*-1 一般原则 oIb)
Rq! m [/OQyb4F< Plan and perform audits with an attitude of professional skepticism p![&8i@ym 持专业的怀疑态度计划和执行审计工作 A*F9\mj I5 ? L\z}0# Audit risks = inherent risk ×control risk ×detection risk q`^3ov^</ 审计风险=内在风险×控制风险×检查风险 |{f~Ks% >jMH#TZaX Risk-based approach
/PqUXF 基于风险的办法 BSKEh"f DWrbp Understanding the entity and knowledge of the business IY)5.E
_ 了解商业的实质和知识 %K zbO0 g\&2s, Assessing the risks of material misstatement and fraud E0YU[([G 评估材料错报和舞弊的风险 hJ[UB BI.V0@qZ Materiality （level）， tolerable error r?^"6 5 = 重要性（级别），可容忍误差 y9!:^ kDI RdI} ;K Analytical procedures u!Bk,}CE` 分析程序 B\[-fq -!TcQzHUs Planning an audit [4>r6Hqxr 规划审计工作 9"ugz^uKt F\LsI;G Audit documentation： working papers <KLg0L<W 审计文件：工作底稿 oy5+ }` KjOi(YUnq7 The work of others 6m[9b*s7 其他机构的文件 (6R4 \8z2 <d"Gg/@a Rely on the work of experts r6t&E %b 依靠专家的工作 ~z iexZ=N t
',BI Rely on the work of internal audit "PzP; Br 依靠内部审计工作 1lc nRHO kA^A mfba 3. Internal control lzDdD3Ouc 内部控制 "IwM:
v W:O0} The evaluation of internal control systems fHfY}BQS 对内部控制系统的评估 m*oc)x7' |<(t}}X Tests of control yM ,V rUh 控制测试 jczq `yW ^ ulps** e Substantive procedures （time， nature， extent） 85z;Zt0{ 实质性程序（时间，性质，程度） zvr\36 3cC }'j Transaction cycles： revenue， purchases， inventory， etc. S}7>RHe 交易周期：收入，采购，库存等。 A[H;WK n0 rk,p!}FqL 9":2"<'+ 4.Audit evidence \r;F2C0*i 审计证据 }V]eg,.BJ R 1'`F{56 Obtain sufficient， appropriate audit evidence Mr* |9h 获取足够、适当的审计证据 d( S}NH \hbi U ] Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations nwf7M# 3d 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 {?i) K X^ }q'WC4. The audit of specific items
maDz W_3 审计的具体项目
z u<3^=3 lIh[|] Receivables： confirmation wL2XNdo}< 应收帐款：确认 C3S`}o . N E=
w6 Inventory： counting， cut-off， confirmation of inventory held by third parties ' msmXX@q 存货：数量，减值，第三方持有存货的确认 q# vlBL #T \ Payables： supplier statement reconciliation， confirmation XDYosC: 应付帐款：供应商的申明一致，确认 D$nK `r -0 0}if7 Bank and cash： bank confirmation R2LK.bTVn 银行存款和现金：银行的确认 JD~a UB% M<[ ?g5=# Auditing sampling (M`|'o! 审计抽样 sX:lE^)-z (1){A8=?o 5.Review
ut5yf$% 复核
}B ff,q 84M3c Subsequent events A}G|Yfn 随后发生的事件 M !{'ED m;/i<:` NHiq^ojk onl>54M^ ^\wl2 Going concern =!,Gst_ 持续关注 :'*DM
W~ Np)aS[9W Management representations - DL"-%X. 与管理层的交涉沟通 @J vZ[T/ Pp_V5,i\ Audit finalization and the final review： unadjusted differences @
yxt($G 审核定稿和最后审查：未经调整的差异 _ N '75 ar h@`'Q k'+}92
o 6. Reporting d^84jf.U 报告 8(xw?|D7 学会计论坛bbs.xuekuaiji.com &KqVN]1+^ Appendix z {?4*Bq 附录 bPd-D-R Audit procedure 8A{ 6j 审计程序 X~RH^V Yv
