1. Assurance engagements and external audit
保证约定和外部审计 0u f)6(f _9"%;:t Materiality， true and fair presentation， reasonable assurance 6?KJ"Ai9 物质性，真实公平的描述，合理的保证 TllIs&MCe " IC0v9 Appointment， removal and resignation of auditors NEX{vZkgw 审计人员的的任命、免职和辞职 SFa~j)9'n M `.v/UQn Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion r7n-Xe 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 vrvOPLiQ 0]` %i G| Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior (Zv/(SE5% 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 y4N=v{EbL Fs;_z9ej-u Engagement letter OqA#4h4^ 约定书（委托书） #Up
X W Y" `wM 2. Planning and risk assessment `'M}.q,k~ 规划和风险评估 |fg{F pc I]Jz[{~1 General principles D$G:#z* 一般原则
= $awUy hha^ :, Plan and perform audits with an attitude of professional skepticism 84u %_4/ 持专业的怀疑态度计划和执行审计工作 4Rev7Mc cAc>p-y% Audit risks = inherent risk ×control risk ×detection risk G ,JNUok 审计风险=内在风险×控制风险×检查风险 UqaV9 SFx|9$hXm Risk-based approach %oqC5O6 基于风险的办法 2/V9Or 52 IJV1=/ NJW Understanding the entity and knowledge of the business \t\ZyPx n 了解商业的实质和知识 $oU40HA)W] W=@]
YI Assessing the risks of material misstatement and fraud \dw*yZ^ 评估材料错报和舞弊的风险 ~V<imF !`?*zf Materiality （level）， tolerable error ;33LuD<h. 重要性（级别），可容忍误差 JVeb$_0k 0x]W W|se* Analytical procedures T`.RP&2/d 分析程序 yUzpl[*e^o 6`Af2Y_ Planning an audit h#!u" 'JW 规划审计工作 ;OynkZ s) tW |K\NL Audit documentation： working papers }hd:avze 审计文件：工作底稿 ]Uee!- dZ W_ hckq. The work of others
0755;26Bx 其他机构的文件 *Af:^>mh bI?YNt, Rely on the work of experts 3>t^Xu~ 依靠专家的工作 <"Cacf g iI(7{$y Rely on the work of internal audit uNSbAw3 依靠内部审计工作 %d/Pc4gfc 4#^?- 6 3. Internal control i-`n5, 内部控制 "=97:H {! kLw07&H The evaluation of internal control systems io{uN/!X_J 对内部控制系统的评估 ) ]x/3J@ *.]M1 Tests of control _H+|Ic 控制测试 }+1Y>W7q RiX~YL eM Substantive procedures （time， nature， extent） m
gxoM|n6 实质性程序（时间，性质，程度） HX77XT y O8drR4 Pt Transaction cycles： revenue， purchases， inventory， etc. ]d|:&h 交易周期：收入，采购，库存等。 R|Lr@k{6+r }t ^N|I |3A/Og 4.Audit evidence QXcSD J 审计证据 dE[nP tstb "
/&_B Obtain sufficient， appropriate audit evidence ] _ WB^ 获取足够、适当的审计证据 Mr3;B+S RN3-:Zd_X Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations |E YJbL;1% 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
`Y~EL? mu?6Phj The audit of specific items 3 0fsVwE2 审计的具体项目 @rO4BTi>O [?vn>
Receivables： confirmation Gx]J6Z8 应收帐款：确认 cJnAwIs_e` Gw/imXL Inventory： counting， cut-off， confirmation of inventory held by third parties "#a_--"k9 存货：数量，减值，第三方持有存货的确认 ?/ @~ d Wp[R $ /uT Payables： supplier statement reconciliation， confirmation t'@qb~sf 应付帐款：供应商的申明一致，确认 lo%:$2*'p U? }>A5H Bank and cash： bank confirmation 4t0B_o" 银行存款和现金：银行的确认 EN =oA P ]}~[2k. Auditing sampling 8U5L |Ny.q 审计抽样 dvAvG. ;U AI|8E8h+D 5.Review
Sj$XRkbj: 复核 7eh<>X!TX $cxulcay= Subsequent events YB^[HE\#y 随后发生的事件 f<`is+" Nl3@i `; S-^RZ" I'_u4 &3SQVOW ~T Going concern vT#$`M< 持续关注 kXmnLxhS/ UKBVC
AK Management representations c3 X'Sv 与管理层的交涉沟通 cZ@z]LY.g 0j lwL Audit finalization and the final review： unadjusted differences >>
**n9\q 审核定稿和最后审查：未经调整的差异 H>x(c|ZBp iG \ ] |]d A`e&y 6. Reporting 7g}lg8M 报告 J;K -Pv + 学会计论坛bbs.xuekuaiji.com vgc #IEx@ Appendix q"|,HpQ 附录 G\y: O9 ( Audit procedure h@5mVTb}i 审计程序
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