1. Assurance engagements and external audit
保证约定和外部审计 `FHKQ S5 $ )orXe| Materiality， true and fair presentation， reasonable assurance M=#'+CF}W 物质性，真实公平的描述，合理的保证
Y"UB\_= [/GCy0jk Appointment， removal and resignation of auditors Y@ 2v/O,\ 审计人员的的任命、免职和辞职 {2T;^+KE eiJ~1H X) Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion @ G ?R ( 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 DM=`h yf(v ..;e p2jSs Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior Mi:i1i
cdn 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 4o ,G[Cf_ 5h@5.-} Engagement letter &at>sQ' 约定书（委托书） y1 _z(L;I |h^] `= 3 2. Planning and risk assessment v]c+|nRs 规划和风险评估 ?~=5 x [iUy_ C=qp General principles O%*:fd,o- 一般原则 K %.>o RhD Plan and perform audits with an attitude of professional skepticism =cWg 39$(I 持专业的怀疑态度计划和执行审计工作 h
42dk(B F42?h:y8I Audit risks = inherent risk ×control risk ×detection risk PsO>&Te 2 审计风险=内在风险×控制风险×检查风险 /4{IxQk }I
I)<g' Risk-based approach /j"aOLL| 基于风险的办法 O\q-Ai h%8C_m A Understanding the entity and knowledge of the business ? F/)<r 了解商业的实质和知识 Y[. f`Ei2 d]+2rt}]hL Assessing the risks of material misstatement and fraud $8 WeWmY 评估材料错报和舞弊的风险 b:(t22m#? MoC@n+Q+@ Materiality （level）， tolerable error oz&RNB.K 重要性（级别），可容忍误差 G0b##-.'^ w On*QO[ Analytical procedures u]MQ(@HHF 分析程序 eZMfn$McJv Xz\ X 8I Planning an audit )(-aw,i K 规划审计工作 nUScDb2| gVI T 6"/ Audit documentation： working papers }.N~ jx0R 审计文件：工作底稿 wj 15Og? K:54`UJ The work of others }S 6h1X 其他机构的文件 _|wnmeL* Z=9gok\ Rely on the work of experts >9,:i)m_ 依靠专家的工作 j|%>NB ): K: b^@>XH Rely on the work of internal audit :Ny^-4-N 依靠内部审计工作 =h,J !0Y F!zGk(Pu 3. Internal control 'c# AGi9 内部控制 j 026CVL pMV ?vH The evaluation of internal control systems ,*Wp$ 对内部控制系统的评估 / 5y _ < o,[Em< Tests of control Kj/Lcx;bh 控制测试 y/; DA= [ i8Ju Substantive procedures （time， nature， extent） g4&f2D5 实质性程序（时间，性质，程度） (je`sV T TD#ovo' Transaction cycles： revenue， purchases， inventory， etc. d "OYq
交易周期：收入，采购，库存等。 FB2{qG3 $J =`fx [BKOK7QK| 4.Audit evidence FZtT2Z4
&i 审计证据 R{ UZCFZ EAV6qW\r5] Obtain sufficient， appropriate audit evidence OlX#1W] 获取足够、适当的审计证据 #@m6ag. @T] G5|\ok Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations H^<?h6T 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 DWupLJpk;c z?W kHQ9 The audit of specific items ]sJjV
A 审计的具体项目 wowWq\euY =\)76xC20 Receivables： confirmation ^+x ,211f 应收帐款：确认 5I[6 "o0 8 @r>`c Inventory： counting， cut-off， confirmation of inventory held by third parties @./ @"mR< 存货：数量，减值，第三方持有存货的确认 85B B{ T; $ZlzS`XF7 Payables： supplier statement reconciliation， confirmation A`1-c 应付帐款：供应商的申明一致，确认 ';LsEI[ C:z7R" yj Bank and cash： bank confirmation +>Pq]{Uf1j 银行存款和现金：银行的确认 uTvf[%EHW Kl]l[!c7$ Auditing sampling I].ddR% 审计抽样 s){R/2O3F \jr-^n] 5.Review
F]cc?r312 复核 {7.uwIW.1 #>2cfZ`6'J Subsequent events wlpcuz@ 随后发生的事件 K~+x@O* .&.L@CRH b6g/SIae 83F]d+n #M<u^$Jz Going concern mh35S!I3I^ 持续关注 )h1 `?q:5 *~^%s +b Management representations U04) XfO;] 与管理层的交涉沟通 0yxwsBLy 'y7<!uo? Audit finalization and the final review： unadjusted differences |# EI(W?` 审核定稿和最后审查：未经调整的差异 xP &@|Ag L#fS P P_(< ?0
l 6. Reporting 2[ Xe:)d 报告 syk,e4:oA 学会计论坛bbs.xuekuaiji.com +1Pu29B0 Appendix 7e
/Kh)5G 附录 mxICQ>s
b Audit procedure CJ [e^K{ 审计程序 JC9OL .Ob
