1. Assurance engagements and external audit
保证约定和外部审计 x\)0+c~\}x DI'wZySS^ Materiality， true and fair presentation， reasonable assurance V f`n> 物质性，真实公平的描述，合理的保证 -5l74f!i ?_3K]i1IS Appointment， removal and resignation of auditors L Nms v U 审计人员的的任命、免职和辞职 B5hk]=
Ud 1C 6H\; Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion oC#@9>+@+" 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 '-p<E"#4Z L5 Rj;qhi Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior )f>s\T 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 bEfxu;Su 3 =P\H}?PF Engagement letter Af pB=3 约定书（委托书） ^EdY:6NJ=A -8X* (7 2. Planning and risk assessment lwIU|T<4 规划和风险评估 ~T7\lJ{%G qiV#T +\ General principles ~v$gk 一般原则 i|0H {q r4D*$H-rR Plan and perform audits with an attitude of professional skepticism *q{/`Z{wy 持专业的怀疑态度计划和执行审计工作 ,kfUlv= eVL'Ao&Ho Audit risks = inherent risk ×control risk ×detection risk `So*\#\T 审计风险=内在风险×控制风险×检查风险 JeU|e$I4> BX;Z t9"* Risk-based approach UbE*x2N 基于风险的办法 dU+28 |T uk9d4] Understanding the entity and knowledge of the business MQ9 9fD$ 了解商业的实质和知识 !>W _3Ea @x3x/g U Assessing the risks of material misstatement and fraud
3#}5dO 评估材料错报和舞弊的风险 PXz,[<ET?# lPFT)>(+@ Materiality （level）， tolerable error SE&J)Sj] 重要性（级别），可容忍误差 /xj^TyWM V4ml& D Analytical procedures wy
eiz7 分析程序 Jf{6'Ub e
L[BH8l Planning an audit ^\ Gaf 5{ 规划审计工作 DfgqB3U[ v@TP_Ka Audit documentation： working papers H]K(`)
y}4 审计文件：工作底稿 `6koQZm P#]% C The work of others ,{MA90! 其他机构的文件 #Y`GWT1== }D j W Rely on the work of experts EH<r
Uv63 依靠专家的工作 3Z;`n,g 7'uuc]\5> Rely on the work of internal audit nm2bBX,fh 依靠内部审计工作 9#L0Q%, * . S4Xw2MS 3. Internal control >/k[ 6r5 内部控制 >u?
pq6; Cg^=&1 | The evaluation of internal control systems BWV)>
-V 对内部控制系统的评估 AAUFX/}8P T!u&r Tests of control " )T;3/c 控制测试 J24<X9b b"n0Yk1 Substantive procedures （time， nature， extent） _0p8FhNt 实质性程序（时间，性质，程度） ,\ [R\s |Y?1rLC Transaction cycles： revenue， purchases， inventory， etc. N K.
] yw' 交易周期：收入，采购，库存等。 IIcG +zwx &g%9$*gm T ZT;$aNy 4.Audit evidence sw
A^oU 审计证据 #m [R1G# 2>3#/ I9Y Obtain sufficient， appropriate audit evidence y5 gTd_- 获取足够、适当的审计证据 a~jU~('4}w L,6v!9@ Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations ,xmmS\ 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 AlF"1X02 ?T]3I.3
2^ The audit of specific items w@,Yj#_9cx 审计的具体项目 Q'D%?Vg' M,nX@8 _h Receivables： confirmation 1$nlRQi 应收帐款：确认 s I>I
}Fs;sfH Inventory： counting， cut-off， confirmation of inventory held by third parties u*LMpTnn 存货：数量，减值，第三方持有存货的确认 H8@1Kt *l\wl @{ Payables： supplier statement reconciliation， confirmation l12Pj02 w 应付帐款：供应商的申明一致，确认 mAO$gHQ _D<=Yo Bank and cash： bank confirmation HoE@t-S 银行存款和现金：银行的确认 &GMBvmP zl8O @g Auditing sampling 8 4(NylZ 审计抽样 pK/ r{/>r K[{hh;7 5.Review
REqQJ7a/ 复核 #_oN.1u57 D XFU~J* Subsequent events y~eQVnH5W 随后发生的事件 }XHB7, J)7m::%I UYOveQ; YO&=f d* MP
a F Going concern v lW521 持续关注 Jkf%k3H3I* B8J_^kd Management representations $wnK"k%G 与管理层的交涉沟通 e3T&KyPm?+ ~ 1xfE C/ Audit finalization and the final review： unadjusted differences w g- qq4Q\ 审核定稿和最后审查：未经调整的差异 ^LAP* R aL?+# j^" mV~aZM0' 6. Reporting 0<ze'F
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H RP Appendix [2~^~ K 附录 v *Dz4K# Audit procedure `LroH>_ 审计程序 0Wd 2Z-I
