1. Assurance engagements and external audit
保证约定和外部审计 ZR0 OqSp] w-$iKtb. Materiality， true and fair presentation， reasonable assurance <HT z 物质性，真实公平的描述，合理的保证 -{J0~1'#- ^c9_ F9N Appointment， removal and resignation of auditors ?azLaAG 审计人员的的任命、免职和辞职 t6`(9o@} cTn (Tv9s Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion &iq'V*+-\ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 !FyO 5`v 0S4Y3bac& Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior i92Z`jiR 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 `#85r{c$: OC-d5P
Engagement letter w S?K c^2O 约定书（委托书） l-20X{$m: b
ivo7_ 2. Planning and risk assessment $s]&9 2 规划和风险评估 >D i`zw~ ]TUoXU2<x General principles ;{&4jcV* 一般原则 <0hVDk~ 23K#9!3 Plan and perform audits with an attitude of professional skepticism -
:F r($^ 持专业的怀疑态度计划和执行审计工作 i$}G[v<4 &U=_:]/ Audit risks = inherent risk ×control risk ×detection risk hH-!3S2' 审计风险=内在风险×控制风险×检查风险 }weE^9GiJ uh#E^~5S Risk-based approach =w8
0 y' 基于风险的办法 wv\"(e7( )ezk
p%I5D Understanding the entity and knowledge of the business |HJ`uGN<b 了解商业的实质和知识 /#"9!8%V W>?aZv Assessing the risks of material misstatement and fraud nehk8+eV_ 评估材料错报和舞弊的风险 !B{(EL=g e.(d?/!F_ Materiality （level）， tolerable error 3m21n7F4* 重要性（级别），可容忍误差 QkTU@T6>o }TuMMO4+ Analytical procedures
&gC)%*I 4 分析程序 k%sA+= X MF? y Planning an audit C
R't 规划审计工作 2v4&'C [xGL0Z%)t Audit documentation： working papers Z$m&F0g 审计文件：工作底稿 L8zMzm= - '& gUAt The work of others prIJjy-F 其他机构的文件 B=X_c5 A] o3 MoSt Rely on the work of experts 6"rS?>W/mO 依靠专家的工作 nHfAx/9! Q' ib7R;V, Rely on the work of internal audit UN^M.lqZX 依靠内部审计工作 7<2?NLE8* ,g|ht%" 3. Internal control _$HC NFdh 内部控制 sv "GX< + -W})<{End The evaluation of internal control systems AI9=?X<kh 对内部控制系统的评估 LA6Ik_-F HC>k/Gk" Tests of control xBw ua; 控制测试 5$$]ZMof Ur " "&@ Substantive procedures （time， nature， extent） {@-tRm& 实质性程序（时间，性质，程度） `sRys oW Z yz)`>cB Transaction cycles： revenue， purchases， inventory， etc. *s2 C+@ef 交易周期：收入，采购，库存等。 {gDoktC@M [{ A5 BE - d+8|aS<A 4.Audit evidence SQuW`EHBgs 审计证据 ]tbl1=| 5y~B/.YY Obtain sufficient， appropriate audit evidence XR#?gx .} 获取足够、适当的审计证据 Y[ ;Z7p 4%TmW/yd Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations ^c sOXP=Yp 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 C$v
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? The audit of specific items |q q29dS? 审计的具体项目 zfGr1; ~@D!E/hZx Receivables： confirmation *NI hYg6 应收帐款：确认 uv7tbI"r % 9t=Iu* Inventory： counting， cut-off， confirmation of inventory held by third parties w
/ CD- 存货：数量，减值，第三方持有存货的确认 >LEp EMJ\ H.2aoZ -w Payables： supplier statement reconciliation， confirmation <bBgevL+_K 应付帐款：供应商的申明一致，确认 elP#s5l4 <L3ig%#B Bank and cash： bank confirmation twPD'X!r 银行存款和现金：银行的确认 P?iQ{x}w~ ]#$r TWMl' Auditing sampling r9^~I 审计抽样 3HX-lg`0 `SYq/6$VEH 5.Review
[>kzQY T[ 复核 k jR-p=} [8`^_i=# Subsequent events ogE|8`Tq^ 随后发生的事件 88atj+N] 62/tg*) 0a v2w5>af Xm.["&
4({Wipd Going concern H^w Inkf> 持续关注 HwZ@T &_4 95 X6V Management representations _,|N`BBqd 与管理层的交涉沟通 ZL- ` 3x t3aDDu Audit finalization and the final review： unadjusted differences K6oQ x)| 审核定稿和最后审查：未经调整的差异 |f"1I4K g Ns `:= @LD u08lr 6. Reporting ~2U5Wt 报告 3=kw{r[2lM 学会计论坛bbs.xuekuaiji.com !X/O1PM| Appendix *
n>YS 附录 >U[YSsFt6 Audit procedure @?<1~/sfL 审计程序 %; tBWyq}_
