1. Assurance engagements and external audit
保证约定和外部审计 EQQ@nW{; i
-9W8 A Materiality， true and fair presentation， reasonable assurance r4d#;S9{o 物质性，真实公平的描述，合理的保证 1'P4{T0 [
WcY $=\7 Appointment， removal and resignation of auditors !ST7@D 审计人员的的任命、免职和辞职 (*kKfg4Wj G'`^U}9V\ Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 7yjun|Lt}X 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 Sk-Q 4D^ {
y B0JL}n Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior _GM?` 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 b7'l3m Qjk \58bz<u" Engagement letter wp83E, 约定书（委托书） {|@}xrB ^"~r/@l 2. Planning and risk assessment `
q`ah_ 规划和风险评估 i'.D=o 3h$
E^" General principles 6"NtVfui 一般原则 *>2e4j] m WHyk "l Plan and perform audits with an attitude of professional skepticism `+0d z, 持专业的怀疑态度计划和执行审计工作 ~0[(-4MA |~#A ?mK- Audit risks = inherent risk ×control risk ×detection risk l *{Bz5hc 审计风险=内在风险×控制风险×检查风险 :iGK9I VLVDi >0i Risk-based approach 2.N)N%@ 基于风险的办法 zg'.f UZ !D ?(}nag Understanding the entity and knowledge of the business \ueCbfV!Z4 了解商业的实质和知识 [ LQOP3f ;Qi!~VsP; Assessing the risks of material misstatement and fraud cucmn*o? 评估材料错报和舞弊的风险 ? JTTl; P#Whh Materiality （level）， tolerable error PVIZ
Y^64 重要性（级别），可容忍误差 ~]].i~EV( s: iBl/N} Analytical procedures u+
hRaI;v 分析程序 cNN0-<#c d`C$v j Planning an audit h?$ J;xn 规划审计工作 J"@ X>n @2mWNYHR*> Audit documentation： working papers 1B:5O*I!J 审计文件：工作底稿 ,0ilNi> q#I'@Jbj The work of others G
9V2(P 其他机构的文件 @t@B(1T 8aC=k @YE Rely on the work of experts }_F:]lI*R 依靠专家的工作 >I<}:= IOF!Ra:w Rely on the work of internal audit 8 R7w$3pp\ 依靠内部审计工作 _ker,;{9C ` AD} 6O+x 3. Internal control 'rS \9T 内部控制 7+}WU 4 G mE`YW The evaluation of internal control systems mlLqQ< 对内部控制系统的评估 $CJf 0[| " FhC"}N Tests of control %W$b2N{l 控制测试 -T i<H9OV {\NBNg (Vo Substantive procedures （time， nature， extent） ~-y&C% 实质性程序（时间，性质，程度） PkZ1Db c~ vql4 Transaction cycles： revenue， purchases， inventory， etc. $Ff6nc= 交易周期：收入，采购，库存等。 y\(xYB>T AWP grv / SIK aDIZ 4.Audit evidence \jV2":[% c 审计证据 V~
MsGj $tX W / Obtain sufficient， appropriate audit evidence D!#B*[| 获取足够、适当的审计证据 ixK9/5T m+:JNgX6 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations h-sO7M0E] 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 c0HPS9N\ 0%%y9;o The audit of specific items 7=yjd)Iy9m 审计的具体项目 `HnZ{PKf akPd#mf Receivables： confirmation {Rb;1 eYj 应收帐款：确认 FGie*t \ltS~E uWU Inventory： counting， cut-off， confirmation of inventory held by third parties dZ8ldpf8 存货：数量，减值，第三方持有存货的确认 PC+Soh* 3-6MGL9 Payables： supplier statement reconciliation， confirmation !.MbPPNp 应付帐款：供应商的申明一致，确认 [u=yl0f 0VNpd~G$ Bank and cash： bank confirmation ?u;m
],w! 银行存款和现金：银行的确认 9o6[4Q} 7HY8 F5Brx Auditing sampling )E7wBNV 审计抽样 MxI*ml8z? y29G#Y4J 5.Review
i%F2^R@!q/ 复核 -P-8D6 'vu]b #l3 Subsequent events =./PY1 0' 随后发生的事件 >?)_, KL P*>?/I `G r#_0_I1[ lj8ficANo nT2b"wkTT Going concern %K8YZc(& 持续关注 y1~
QKz %C #Ps Management representations 7fzH(H 与管理层的交涉沟通 6I=xjgwvf 0S4Y3bac& Audit finalization and the final review： unadjusted differences ahZ@4v 审核定稿和最后审查：未经调整的差异 ]N0
B.e~D 0bJT0_ tJQZRZViu 6. Reporting QmGK!
H>3 报告 d8R|0 R Z 学会计论坛bbs.xuekuaiji.com ?/5<}W#7} Appendix U(x$&um(l 附录 7QZy d- Audit procedure \I/"W#\SJo 审计程序 vN@04a\h
