1. Assurance engagements and external audit
保证约定和外部审计 bvp)r[8
h Z'ao[CG Materiality， true and fair presentation， reasonable assurance ,5.
<oDH 物质性，真实公平的描述，合理的保证 t)'dF*L nALnB 1 Appointment， removal and resignation of auditors L#!$hq9{_ 审计人员的的任命、免职和辞职 *m&%vj.Kc \HD-vINV; Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion gmDR{loX 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 K"^cq~ x{?sn Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior qK,V$l(4# 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 wHWma)}-z Ck@M<(x Engagement letter om> VQ3 约定书（委托书） Q0WY$w1 < C ]Q>*=r 2. Planning and risk assessment _aY. 规划和风险评估 0O[l?e4,8{ !xymoiArp General principles k,l qT>C 一般原则 yfC2^#9 Zu RAwk7F3qn Plan and perform audits with an attitude of professional skepticism NnP.k7m) 持专业的怀疑态度计划和执行审计工作 phmVkV2a;# a P_3C_ Audit risks = inherent risk ×control risk ×detection risk v4C3uNW 审计风险=内在风险×控制风险×检查风险 jr:drzr{
I F:_FjxU Risk-based approach K.%z;( U 基于风险的办法 (rIXbekgB M/l95fp Understanding the entity and knowledge of the business =EWD
|< 了解商业的实质和知识 GZS{&w! , 8~dz Assessing the risks of material misstatement and fraud <ZV7|' ^ 评估材料错报和舞弊的风险 sSV^5 )%BT*)x Materiality （level）， tolerable error w0aHEvH/ 重要性（级别），可容忍误差 'z~KTDX 0S_Ra+e Analytical procedures 9!cW 分析程序 f@L \E>t =^by0E2 Planning an audit *%nX #mwz 规划审计工作 4 #G3ew *50ZinfoG Audit documentation： working papers NXi ,5 审计文件：工作底稿 N]* !8 h|)2 ' 07 The work of others +Z]y #= 其他机构的文件 ,~iFEaV+ wAPO{3 Rely on the work of experts 7
@3M]5:3g 依靠专家的工作 r!>es;R8 3EAX]
Rely on the work of internal audit /oB K&r[( 依靠内部审计工作 oA[2)BU dnk1M u< 3. Internal control EccFx7h 内部控制 g\E .
_ab< (Jm(}X]sh[ The evaluation of internal control systems +ESX.Vel 对内部控制系统的评估 N <ja 6Ac DM+sjn Tests of control qEPf-O:lm 控制测试 & 0?DL l^)o'YS y Substantive procedures （time， nature， extent） N.kuE=X 实质性程序（时间，性质，程度） }kpfJLjY !x+MVJ] Transaction cycles： revenue， purchases， inventory， etc. MA l{
66 交易周期：收入，采购，库存等。 'cWlY3%t Sz ^TG F qFB9,cUqh 4.Audit evidence \ >&@lA 审计证据 Tq_1wX'\ yO n H&Jj Obtain sufficient， appropriate audit evidence 17?NR\Q 获取足够、适当的审计证据 btJ ,dpir e<&_tx Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations Z_ iQU1
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 Te{
aB"B <T4 7kL I The audit of specific items p7?CeyZ-V 审计的具体项目 `Pz!SJ| Off: ~ Receivables： confirmation eHfG;NsV / 应收帐款：确认 VuYWb)@ 7M&.UzIY` Inventory： counting， cut-off， confirmation of inventory held by third parties 8Iqk%n~( 存货：数量，减值，第三方持有存货的确认 j};pv 2
sWqPw}/3> Payables： supplier statement reconciliation， confirmation $ Sc08ro 应付帐款：供应商的申明一致，确认 83p$ !8]u ,_e/a Bank and cash： bank confirmation x
_YV{ 银行存款和现金：银行的确认 O4 'kS
@ 6w:g77SH)% Auditing sampling :c+a-Py
$E 审计抽样 PG-cu$\?? 9ph
D5b~j 5.Review
CU7iv a 复核 iYmzk?U { 8|Z}?I Subsequent events ZQJw2LA gO 随后发生的事件 }hObtAS %yS`C"ZQ) D{Jc+Q$ z!t3xFN&/ [4+a 1/^ Going concern A<*tn?M] 持续关注 iX9[Q0g=oQ =."WvBKg Management representations ^0 ,&R\e+ 与管理层的交涉沟通 G + \~rl j_YZ(: = Audit finalization and the final review： unadjusted differences 'piF_5(@ 审核定稿和最后审查：未经调整的差异 <}x|@u Ow&'sR'CX %(wsG Nd 6. Reporting 4)>\rqF+v 报告 a Gzdur 学会计论坛bbs.xuekuaiji.com bQ:3G; Appendix 80l3.z,: 附录 BzG!Rg|J Audit procedure 5GWM
)vrZg 审计程序 E )Zd{9A5)
