1. Assurance engagements and external audit
保证约定和外部审计 FI.\%x Vvo 7C!$z Materiality， true and fair presentation， reasonable assurance i30!}}N8 物质性，真实公平的描述，合理的保证 +C)~bb* rl.}%Ny Appointment， removal and resignation of auditors '%;m?t% q 审计人员的的任命、免职和辞职 naNghGQ HOi`$vX }N Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion #&4=VGx{
# 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 Y-9I3?ar #9s,#
} Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior {8etv: 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 {`_ i ` +7a6*;\ y Engagement letter 4ppz, L,4 约定书（委托书） Y0>
@vTUX rM SZ" 2. Planning and risk assessment io
w"n$/ 规划和风险评估 QV8g#& z [>9is=>o. General principles >mkFV@` 一般原则 )5H?Vh>36 {{1G`;|v 9 Plan and perform audits with an attitude of professional skepticism kGJC\{N5N 持专业的怀疑态度计划和执行审计工作 O0:q;<>z CGFDqCNr- Audit risks = inherent risk ×control risk ×detection risk `@%LzeGz 审计风险=内在风险×控制风险×检查风险 O&&~NXI\ UZ";a 453r Risk-based approach m[2gdJK 基于风险的办法 { h4E8.E DfB7* +x{ Understanding the entity and knowledge of the business d_ CT $ 了解商业的实质和知识 1H9!5=Ff #;S*V" Assessing the risks of material misstatement and fraud p}P-6&k,U 评估材料错报和舞弊的风险 {[F A # sq]F;=[5 Materiality （level）， tolerable error c " ,*h 重要性（级别），可容忍误差 ,z6~?6m SWLo|)@[/ Analytical procedures .]Z"C&"N] 分析程序 L.I lBjD 1x^GWtRp Planning an audit !m$jk2< 规划审计工作 8k79&| :KO2| v\ Audit documentation： working papers f
mGc^d|= 审计文件：工作底稿 6B
-16 `h;[TtIX4 The work of others S>{~nOYt-` 其他机构的文件 q(}bfIf ]^]wP]R_ Rely on the work of experts nFn5v'g 依靠专家的工作 ,?3G;-
5 dg(e3T Rely on the work of internal audit QW"! (`K 依靠内部审计工作
WhDJ7{D I:.s_8mH} 3. Internal control M3AXe]<eC1 内部控制 Ss`LLq0LO W!<U85-#S The evaluation of internal control systems PW4q~rc=: 对内部控制系统的评估 0$nj MnB2l F[0]/ Tests of control OJxl<Q=z 控制测试 v>5 6~AJ ~s{$WL& Substantive procedures （time， nature， extent） ,0k;! YK 实质性程序（时间，性质，程度） snJ129}A = / 8cp Transaction cycles： revenue， purchases， inventory， etc. > P)w?:k 交易周期：收入，采购，库存等。 Ep}s}Stlr} #/]nxW.S _G0 x3 4.Audit evidence 54/=G(F 审计证据 =Sv/IXX\di <uJ@:oWG7 Obtain sufficient， appropriate audit evidence c
9Yr w^ 获取足够、适当的审计证据 wS* E(IAl Q.[0c t Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations Z ]ON h 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 NO3/rJ6- 0`hdMLONR The audit of specific items 0aAoV0fMDz 审计的具体项目 U6VKMxSJ ME d
WLFf Receivables： confirmation ry!!9Z>9n 应收帐款：确认 w(rE`IgW u&NV,6Fj2[ Inventory： counting， cut-off， confirmation of inventory held by third parties B1STG L`nK 存货：数量，减值，第三方持有存货的确认 he4 (hX^ f5r0\7y0 Payables： supplier statement reconciliation， confirmation D]}G.
v1 应付帐款：供应商的申明一致，确认 {8OCXus3m Lv%x81]K Bank and cash： bank confirmation 7 3 m1 银行存款和现金：银行的确认 ,s(, S 4Up/p&1@ Auditing sampling MJvp6n 审计抽样 & NWEqBz*2 nK,w]{<wG! 5.Review
9gFUaDLo 复核 =}*0-\QG l\mPHA23 Subsequent events nlYNN/@" 随后发生的事件 rKn~qV ls '%D7 C =;^ ]!
dTG Y 7aqO5 TN.rrop`#g Going concern ! z**y}<T 持续关注 Z7#+pPt! 99S ^f:t Management representations :0ep( <|; 与管理层的交涉沟通 :
'c&,oLY >bxS3FCX Audit finalization and the final review： unadjusted differences `g,..Ns-r 审核定稿和最后审查：未经调整的差异 ~`/V(r;o *Uh!>Iv ;
( =$ x.1 6. Reporting G"6 !{4g 报告 ^
"g~- 学会计论坛bbs.xuekuaiji.com =WLY 6)]A Appendix Gq6*SaTk 附录 Th%zn2R B Audit procedure Kgv T"s. 审计程序 H[gWGbPq7
