1. Assurance engagements and external audit
保证约定和外部审计 Wf1-" Q ~~dfpW _" Materiality， true and fair presentation， reasonable assurance a}D&$yz2 物质性，真实公平的描述，合理的保证 AzX(~Q c *2:Yf7rvI+ Appointment， removal and resignation of auditors \[E- : 审计人员的的任命、免职和辞职 4H9xO[iM 3mA/Nu_ Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion R7t
bxC 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 L4mTs-M. |ZuDX 8 7 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 1
' %-y 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 (QhAGk&lu s.e y!ew Engagement letter [r~~=b7*[ 约定书（委托书） )XZ,bz*jn Ug ` 2. Planning and risk assessment 3DHvaq q7 规划和风险评估 C9+Dw#-f V fa.f(c General principles > hesxC! 一般原则 &:,fb]p <sF!]R&4 Plan and perform audits with an attitude of professional skepticism ,DQ
>&_DK 持专业的怀疑态度计划和执行审计工作 6P6 Jx; 3g+ \? L-c Audit risks = inherent risk ×control risk ×detection risk M, Po54u 审计风险=内在风险×控制风险×检查风险 M{y|7e%K k .ww-nH Risk-based approach [/n' @cjNZ 基于风险的办法 uof0Oc. PK9Qm'W b Understanding the entity and knowledge of the business nFSG<#x\ 了解商业的实质和知识 DwQp$l'NfW @V*au: Assessing the risks of material misstatement and fraud sV;qpD XX 评估材料错报和舞弊的风险 aw;{<?* ~MD><w> Materiality （level）， tolerable error ;2 \<M 6 重要性（级别），可容忍误差 zh?xIpY
IrUpExJ Analytical procedures ; %lJD"yF 分析程序 ],WwqD= il<gjlyR]L Planning an audit O{O 9}]6 规划审计工作 (u$!\fE-et I-j(e)P(o_ Audit documentation： working papers 1j8 /4: 审计文件：工作底稿 vsxvHo
t= 4 {uJ||! The work of others F5Cqv0H V 其他机构的文件 6!i(
\Q* s"gKonwI2 Rely on the work of experts 9Vh_XBgP 依靠专家的工作 #zh6=.,7 4d,qXSKty Rely on the work of internal audit QLxXp 依靠内部审计工作 g5?r9e pvK \fSr 3. Internal control )2
内部控制 F^J&g%ql X:iG[iU* The evaluation of internal control systems
xUV_2n+ 对内部控制系统的评估 bUpmU/ RW |rG8E;> Tests of control @
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m-k 控制测试 N GX-'w LD7? . Substantive procedures （time， nature， extent） 89 ?3,k 实质性程序（时间，性质，程度） iGpK\oH j58Dki->. Transaction cycles： revenue， purchases， inventory， etc. Mr@<ZTw 交易周期：收入，采购，库存等。 G*kXWEx
F=' jmiVJ S S7 D1 4.Audit evidence C"V?yDy2~ 审计证据 U:C-\ M 6ba2^3GH Obtain sufficient， appropriate audit evidence 5+#?7J 1 获取足够、适当的审计证据 1`7]C+Pv e
\ +~ Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations "oKj~:$ 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 !ds"88:5^ S0X.8Bq The audit of specific items QqT6P`0u 审计的具体项目 3:z4M9f H- PW( Receivables： confirmation ]-+.lR%vd9 应收帐款：确认 3<Pyr-z h H@O r X Inventory： counting， cut-off， confirmation of inventory held by third parties ;8
/+wBnm 存货：数量，减值，第三方持有存货的确认 K% .YNVHHC a`GN @
8 Payables： supplier statement reconciliation， confirmation e2_r0I^C 应付帐款：供应商的申明一致，确认 %s &E-*X Q:Nwy(,I Bank and cash： bank confirmation 0|*UeM 银行存款和现金：银行的确认 071 E%u, ._F 6- pl Auditing sampling 0Y TtA]|`4 审计抽样 )e <! =S hIg,
0B 5.Review
AU${0#WV_ 复核 {O3oUE+
e-duZ o Subsequent events +p%5/ smfs 随后发生的事件 /^es0$Co. '"G
%0y WPh |~]by< t,r&SrC N 4J qW Going concern %I2xK.8 = 持续关注 olQ8s * _|5F rN Management representations dp%pbn6w 与管理层的交涉沟通 O'yj B$j JWm^RQ Audit finalization and the final review： unadjusted differences zi DlJ3]^ 审核定稿和最后审查：未经调整的差异 <PuB3PEvV 1RUbY>K#U (w@MlMk 6. Reporting BD-c 0-+m 报告 I}]@e ^ ~ 学会计论坛bbs.xuekuaiji.com O%Gsk'mo Appendix P.H/H04+ 附录 3 5]G_\ Audit procedure K
{1ZaEH 审计程序 <:yq~?
