1. Assurance engagements and external audit
保证约定和外部审计 %8 {_;-f [
qI* ] Materiality， true and fair presentation， reasonable assurance V_1# 7 物质性，真实公平的描述，合理的保证 qlxW@| GSFT(XX Appointment， removal and resignation of auditors D8 #q.OR] 审计人员的的任命、免职和辞职 =!
c+|X` X}=f{/\S Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion ~R8yj( 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 A_fU
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< Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior [; 2:
lbPx 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
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kJGi Engagement letter ,q HG1#^ 约定书（委托书） 9}mp,egV E 9:hK 2. Planning and risk assessment 2r0!h98 规划和风险评估 Rp|&1nS Zs{R O General principles $"(YE #]| 一般原则 4Qo1f5 >N |G@)B! > Plan and perform audits with an attitude of professional skepticism :Ir:OD# o 持专业的怀疑态度计划和执行审计工作 c>!J@[, oQXkMKZ Audit risks = inherent risk ×control risk ×detection risk UmE{>5Pt 审计风险=内在风险×控制风险×检查风险 #]N9/Hij#g }\{1`$*~ Risk-based approach M(E_5@?3 基于风险的办法 b?Ne Siswn y
m{/0&7 Understanding the entity and knowledge of the business [L(l++.z 了解商业的实质和知识 "poTM[]tZ7 m wCnP8:K Assessing the risks of material misstatement and fraud QX=;,tr 评估材料错报和舞弊的风险 )It4al^\ W> bW1h Materiality （level）， tolerable error >[ : 2 重要性（级别），可容忍误差 uPXqTkod x=#5\t9 Analytical procedures z n! 分析程序 Ve1] ECk |Z^g\l.j{ Planning an audit G0> Wk#o
r 规划审计工作 4Z<l>! 'uzv\ [ Audit documentation： working papers aF"Z!HD
审计文件：工作底稿 {:X];A$ 9y*! W The work of others ]r1{%:8 其他机构的文件 %Nl(Y@dD* RT"2Us]* Rely on the work of experts \=V[ba:q 依靠专家的工作 P$>kBW53 %d J>8.jW@ Rely on the work of internal audit :*'?Ac
? 依靠内部审计工作 AS_+}*WSFQ 3a}`xCO5 3. Internal control 3F} KrG 内部控制 z
2VCK@0 "4hpU]4j The evaluation of internal control systems D>e\OfTR: 对内部控制系统的评估 p-r%MnT PB67 ?d~ Tests of control g
Pj0H&,. 控制测试 #
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f}Tr$ r Substantive procedures （time， nature， extent） -+>r4
P 实质性程序（时间，性质，程度） b ]&zDo|8 {/xs9.8:JX Transaction cycles： revenue， purchases， inventory， etc. DjzB G*f/ 交易周期：收入，采购，库存等。 EJ ~k Z3 },aWCvJL @dCPa7:>& 4.Audit evidence ]</4#?_ 审计证据 X7d. Ie ~y H>Ko9F} Obtain sufficient， appropriate audit evidence + Z<Q^5w@ 获取足够、适当的审计证据 ' VEr4& tZ
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Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations kok^4V V 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 Qr%Jm{_o u\6]^T6 The audit of specific items '(X[
w=WXy 审计的具体项目 |z]2KjF&w- ^+Vk#_2Q Receivables： confirmation xhkWKB/7 应收帐款：确认 EN )A" TWR $D Inventory： counting， cut-off， confirmation of inventory held by third parties B4:l* P' 存货：数量，减值，第三方持有存货的确认 1 j^c zMYd| 2bc Payables： supplier statement reconciliation， confirmation m?VRX .> 应付帐款：供应商的申明一致，确认 7 Y
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Bank and cash： bank confirmation ) Ct*G=
N 银行存款和现金：银行的确认 -?B9>6 h " >`<2}Me6 Auditing sampling "x |NG,<[9 审计抽样 99Yo1 Q 0 YqSXi~. 5.Review
R=?po = 复核 {rvbo1t uo4$
rf7 Subsequent events # >:(#^Uu 随后发生的事件 f3TlJ!!U H[7cA9FI 4iv
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TsZ Going concern /Fo/_=FE 2 持续关注 / " Yx@n Lubs{ -5lk Management representations XJ h:U0 与管理层的交涉沟通 N8XC~D h{ ?YO =J Audit finalization and the final review： unadjusted differences `N ,Vs n" 审核定稿和最后审查：未经调整的差异 a}Fk x JOdwv4(3V SCurO9R N 6. Reporting f' '{.L 报告 7 /|F9fF@M 学会计论坛bbs.xuekuaiji.com A } -&C Appendix k Ws+2j 附录 "@{4.v^}! Audit procedure T
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' 审计程序 e$Bf[F#;-
