1. Assurance engagements and external audit
保证约定和外部审计 *@E&O^% cO &`B
Tw1u Materiality， true and fair presentation， reasonable assurance 1Gp| _8 物质性，真实公平的描述，合理的保证 {1}p+dEK se S) `@n Appointment， removal and resignation of auditors r odr @ 审计人员的的任命、免职和辞职 #@Rt b\9 Y;1J` oT Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion Cl mz}F 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 9RQw6rL O[5u6heNMr Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 4mci@1K#^ 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 ( i@B+c J%1 2Ey@6 Engagement letter Lw<%?F ( 约定书（委托书） ,3bAlc8D7 E>&oe&`o' 2. Planning and risk assessment K {__rO 规划和风险评估 zuYz"-
(L pP*`b<|
General principles >mp
" =Y 一般原则 tW \q;_DSr ]-8yZWal Plan and perform audits with an attitude of professional skepticism \heQVWRl 持专业的怀疑态度计划和执行审计工作 y r
q) {W pVC ; ''E Audit risks = inherent risk ×control risk ×detection risk K&;;{~md. 审计风险=内在风险×控制风险×检查风险 v0W/7?D m ol|E={si Risk-based approach +7$zL;ph=n 基于风险的办法 #RTiWD[o i3<
ZFR Understanding the entity and knowledge of the business c n^z=? 了解商业的实质和知识 dL |*#e q":0\ar&QT Assessing the risks of material misstatement and fraud 0 ChdFf7 评估材料错报和舞弊的风险 ?T7ndXX i1-wzI
Materiality （level）， tolerable error C^9
bur/ 重要性（级别），可容忍误差 (a@}J.lL _-nIy*', = Analytical procedures hC2_Yr >N% 分析程序
S1E=E VG $?dutbE Planning an audit 8BggK6
X 规划审计工作 ~,O}wT6q Z)dE#A_X Audit documentation： working papers J/ZC<dkYQ 审计文件：工作底稿 g/jlG%kI} mqKr+
The work of others 8\9s,W:5 其他机构的文件
eh
r,+GX {+x;J4 Rely on the work of experts f }? q 依靠专家的工作 8L,i}hIo. Qhsk09K_=4 Rely on the work of internal audit BZ s?tbf 依靠内部审计工作 3`> nQ4zC WG(%Pkowv 3. Internal control TptXH? 内部控制 +i6XCN1= Q\{$&0McF The evaluation of internal control systems TI^M9;b 对内部控制系统的评估 $S{]` + [y1
x`WOk9 Tests of control vGI?X#w3 控制测试 RMO6k bfP 2:Rxyg@' Substantive procedures （time， nature， extent）
>TQnCG = 实质性程序（时间，性质，程度） ,]8 $ QFf -40OS=wpA Transaction cycles： revenue， purchases， inventory， etc. qFg"!w 交易周期：收入，采购，库存等。 7) e#b M`gr*p O/bpm-h`8c 4.Audit evidence 23Juu V. 审计证据 _)F0o C { xH/Pw? ^ Obtain sufficient， appropriate audit evidence u|u PvbM 获取足够、适当的审计证据 @T 8$/ fk Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations m9m]q&hx 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 ^. ;
x X bL\l The audit of specific items U8s&5~IPn 审计的具体项目 ju%t'u\' t}2$no? Receivables： confirmation H_+F~P 5RC 应收帐款：确认 q'4qSu
(b4;c=<[{ Inventory： counting， cut-off， confirmation of inventory held by third parties SVc5mS|up 存货：数量，减值，第三方持有存货的确认 {rWFgn4Li #E #.`/4 Payables： supplier statement reconciliation， confirmation >Pw
ZHY 应付帐款：供应商的申明一致，确认 Gp5=cV'k ';OZP2 Bank and cash： bank confirmation k| Ye[GM* 银行存款和现金：银行的确认 !
fSM6Vo E2a00i/9Y Auditing sampling PDH00(#;+ 审计抽样 b+3QqbJ[F qD?-&>dBWi 5.Review
XI* cu\7sy 复核 yk7 l{F 8!q$8]M Subsequent events soi.`xE 随后发生的事件 {^qp~0 BV`,~n: !mtq?LV aO]FQ#l2b ,}hJ ) Going concern U)g2 7*7 持续关注 98^o9i gNoQ[xFx32 Management representations pHkhs{/X 与管理层的交涉沟通 3Az7urIY :4,
OA Audit finalization and the final review： unadjusted differences /"*eMe!= 审核定稿和最后审查：未经调整的差异 Q-,,Kn
GI 40Ztms ;[>g(W+ 6. Reporting 1__Mf.A
报告 Q+]9Glz9 学会计论坛bbs.xuekuaiji.com X_nxC6[m% Appendix )^'g2gVK+p 附录 rS3* k3 Audit procedure a6&+>\o 审计程序 D D]e0 pa
