1. Assurance engagements and external audit
保证约定和外部审计 b a5,?FVI~ I0iTa99K Materiality， true and fair presentation， reasonable assurance (rKyX:Vsy 物质性，真实公平的描述，合理的保证 !8g419Yg ~6 {iQZa1Y Appointment， removal and resignation of auditors /x%h@Cn! 审计人员的的任命、免职和辞职 OlU')0Y SEf RU` Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion G5WQTMzf& 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 MzEeDN @JW HG1qJ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 7 b V(eV 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 pbCj
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Sjosb dD Engagement letter G)|Xj70 约定书（委托书） sNa L z M)x6m|.= 2. Planning and risk assessment oW}nr<G{< 规划和风险评估 m}UcF oaO F
u> General principles (Q5rOrA" 一般原则 Q}; n%&n& #ovausK[7 Plan and perform audits with an attitude of professional skepticism uzoI*aqk-s 持专业的怀疑态度计划和执行审计工作 zA %YaekJ }b5omHUE% Audit risks = inherent risk ×control risk ×detection risk Yg /g9 $' 审计风险=内在风险×控制风险×检查风险 (@DqKB 1NAGGr00 Risk-based approach O2pntKI 基于风险的办法 z`"*60b ZLjEH7 Understanding the entity and knowledge of the business r` B(ucE 了解商业的实质和知识 ol0i^d*9F L< XA vg Assessing the risks of material misstatement and fraud /^]/ iTg 评估材料错报和舞弊的风险 M)F_$
ICE- QdIx@[+WOq Materiality （level）， tolerable error U[0x\~[$K 重要性（级别），可容忍误差 ^4b;rLfk@ zG0]!A Analytical procedures ! k[JP+; 分析程序 T,a71"c 3"BSP3/ [l Planning an audit $u~*V 规划审计工作 lw]uH<v Ucx"\/" Audit documentation： working papers Yd Z9##IU3 审计文件：工作底稿 )[S#:PP M7[GwA[Z
+ The work of others ZveNe~D7C 其他机构的文件 bm*.*A] }qw->
+nD Rely on the work of experts mtg=v@ ~ 依靠专家的工作 qzj.N$9] 2tb+3K1 Rely on the work of internal audit s=e`}4 依靠内部审计工作 "S]G+/I|iw yV~TfTJ 3. Internal control <{+U- ^rzR 内部控制 UX2@eyejQ7 zv7)JH7EV& The evaluation of internal control systems 6b7c9n Z 对内部控制系统的评估 s
TVX/Q \.aKxj5 Tests of control {?;qy\m]o 控制测试 _l"=#i@ L {Rdh4ZKh Substantive procedures （time， nature， extent） 4]HW!J 实质性程序（时间，性质，程度） v 8YF+N 6HguZ_jC Transaction cycles： revenue， purchases， inventory， etc. Q>q-6/|UX 交易周期：收入，采购，库存等。 Y V8PybThc =H`yzGt Z2L7US - 4.Audit evidence VbDk44X.W 审计证据 eslvg#Q AdpJ4}|0 Obtain sufficient， appropriate audit evidence .kU}x3m 获取足够、适当的审计证据 S"VO@)d nQOzKw<j% Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations v
, CWE 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 c1q; $dxA7 `L The audit of specific items (wFoI}s 审计的具体项目 +1a 3^A\ QH,Fw$1 Receivables： confirmation P(s:+ 应收帐款：确认 bU/4KZ'-^ N BXhcf
F Inventory： counting， cut-off， confirmation of inventory held by third parties aX~Jk >a0 存货：数量，减值，第三方持有存货的确认 VP~( ;H5% d-C%R9 Payables： supplier statement reconciliation， confirmation - %0pYB 应付帐款：供应商的申明一致，确认 YV _ 7 .+A v8WT?% Bank and cash： bank confirmation yM}3u4FG 银行存款和现金：银行的确认 P:_bF>r ? NiFe#SLA Auditing sampling eZ$M#I=o 审计抽样 .hM t:BMf* mr 2M u 5.Review
s q;!5qK 复核 :.tL~%
q ?S'aA !/; Subsequent events qX`Hi9ja 随后发生的事件 v
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xd"cTzx +0 }_ X z` YC3_d 0Vrs bkS Going concern Y]*&\Ex"\ 持续关注 8{]nS8i W"*2,R[}% Management representations $ hHV Ie]+ 与管理层的交涉沟通 L +VQtp &" pGfGGY>i% Audit finalization and the final review： unadjusted differences dF09_nw 审核定稿和最后审查：未经调整的差异 +I-BqA9 Ozhn`9L+1! Vhh=GJ 6. Reporting
9=j) g 报告 ah IDKvJ4 学会计论坛bbs.xuekuaiji.com UM#.` Appendix &XdTY + 附录 .he U
Ir, Audit procedure ).IyjHY 审计程序 qp)Wt6 k?
