1. Assurance engagements and external audit
保证约定和外部审计 'o2x7~C@ "1H ?1"w~ Materiality， true and fair presentation， reasonable assurance Z`5v6"Na 物质性，真实公平的描述，合理的保证 i#
1:DiF Q2)z1'Wv Appointment， removal and resignation of auditors d aIt `} s 审计人员的的任命、免职和辞职 }Z ws e%; ~'e/lX9g - Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion &z r..i4O 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 c"3 a,& H|H!VPof] Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior k 4+F 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 qsUlfv9L6 W
,i SN} Engagement letter 2c.~cNx`q[ 约定书（委托书） $g55wG F
j1)HIQE|5f 2. Planning and risk assessment hgCeU+ H 规划和风险评估 MmBM\Dnv `n] y" rj' General principles P"%i 4-S 一般原则 3
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! G Plan and perform audits with an attitude of professional skepticism 8 Vj]whE 持专业的怀疑态度计划和执行审计工作 L\8 tqy. %QUV351H Audit risks = inherent risk ×control risk ×detection risk
f$mfY6v 审计风险=内在风险×控制风险×检查风险 uuzDu]Gwu MC!K7ji Risk-based approach
`J^J_s 基于风险的办法 !J w AAkdwo Understanding the entity and knowledge of the business +.Kmpw4 了解商业的实质和知识 9N|O*h1;u 9~D oF]TM Assessing the risks of material misstatement and fraud u2^ oXl 评估材料错报和舞弊的风险 iKa
}@U @4 m_\]Wy Materiality （level）， tolerable error 2Av 3.u8%u 重要性（级别），可容忍误差 inavi5. >A|6 kzC Analytical procedures !JjB,1 分析程序 0s:MEX6w| '2a }1? Planning an audit zPU&
}7 规划审计工作 _JA.~edqM wHk4BWg- Audit documentation： working papers 2 As 4} 审计文件：工作底稿 EN()dCQHr ho2o/>Ef3 The work of others ~ w IVw} 其他机构的文件 iLn)Z0<\o SC`.VCfc. Rely on the work of experts 4_ J*
0=U 依靠专家的工作 |]~tX zY O B8fFd Rely on the work of internal audit n 8Jx;j 依靠内部审计工作 "?V4Tl~uu y@'8vOh` 3. Internal control L 4'@f 内部控制 a <FzHCw 9u lJZ\cQ The evaluation of internal control systems e|+U7=CK 对内部控制系统的评估 db:b%1hk: R>Fie5 ? Tests of control <O&L2E @~f 控制测试 F' W{\ 4 )M
LOYX Substantive procedures （time， nature， extent） xA#B1qbw 实质性程序（时间，性质，程度） Z:09 ]
r1 xj )*K%re Transaction cycles： revenue， purchases， inventory， etc. s<|.vVi" 交易周期：收入，采购，库存等。 ~N;.hU
%l 7NRq5d(lP :#"gQ^YNp 4.Audit evidence ^Qrdh
0j 审计证据 j
/{F#auI RS#)uC5/% Obtain sufficient， appropriate audit evidence :^71,An >E 获取足够、适当的审计证据 Z&@X4X"q *j2P#et Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations P*T 'R 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 97e fWYj
\f1r/e(G| The audit of specific items @$gvV]dA 审计的具体项目 (ta!4h, rv1kIc5Za< Receivables： confirmation Byyus[b'A 应收帐款：确认 RO=[Rr! $[}31=0 Inventory： counting， cut-off， confirmation of inventory held by third parties BbA>1#i5] 存货：数量，减值，第三方持有存货的确认 s<H0ka@ QQ!%lbMK] Payables： supplier statement reconciliation， confirmation <w(UDZ 应付帐款：供应商的申明一致，确认 Il%LI _\>? .gg$ Bank and cash： bank confirmation 5J d&3pO 银行存款和现金：银行的确认 HlBw:D(z:^ 5Y#yz>B@ ] Auditing sampling .6+j&{WNo! 审计抽样 U_m<W$"HF Y2!OJuy Gc 5.Review
XL >Vwd 复核 Aga2 I#1r WmP"u7I4 Subsequent events 2)h
i( 随后发生的事件 X{P_ HCd BJ<hP9 # ` QXO+'j4
o"R[#E&Yx VZ'[\ 3J Going concern a[]=*(AZI 持续关注 *oL?R2#7 N\l\ M Management representations 2B3H -` 与管理层的交涉沟通 ;RB]aw E ZwB<
{? Audit finalization and the final review： unadjusted differences r#JE7une T 审核定稿和最后审查：未经调整的差异 AcyiP
r@f8-!{s2h %RG kXOgp 6. Reporting 4 FW~Y 报告 L
TZ3r/ 学会计论坛bbs.xuekuaiji.com h^D? G2O Appendix fA m^-uq[ 附录 lPSyFb" Audit procedure {3@ f(H m 审计程序 *?Nrx=O*
