1. Assurance engagements and external audit
保证约定和外部审计 L4>14D\ k=]e7~! Materiality， true and fair presentation， reasonable assurance V<QpC5 物质性，真实公平的描述，合理的保证 >jW **F \ 'm7un Appointment， removal and resignation of auditors x MJ -=
审计人员的的任命、免职和辞职 >Xn,jMUW j3Od7bBS] Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion T}&A-V$ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 <= 4$.2ym 1bFZyD" Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior UPh
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=G 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 ~H}Z;n
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Ku< Engagement letter h4hAzFQ.s 约定书（委托书） aTvyz r1 )Te\6qM 2. Planning and risk assessment X-\$<DiJGv 规划和风险评估 o? baiO kH ! db=Iz5) General principles b~gq8,Fatb 一般原则 +(+lbCW/ LJeq{Z Plan and perform audits with an attitude of professional skepticism [k7( t|Q{ 持专业的怀疑态度计划和执行审计工作 O*u
K *@?BE Audit risks = inherent risk ×control risk ×detection risk A;co1,]gR 审计风险=内在风险×控制风险×检查风险 |
.jWz.c T9yI%;D Risk-based approach + ~V%
R{h 基于风险的办法 v}DNeIh~ b `P6Ox3 Understanding the entity and knowledge of the business 1uo- ?k 了解商业的实质和知识 If&))$7u D$FTnY Assessing the risks of material misstatement and fraud rmju Ny=( 评估材料错报和舞弊的风险 #un'?]tZF +3))G Materiality （level）， tolerable error MHpG
G00, 重要性（级别），可容忍误差 so` \e^d CEj_{uf|
Analytical procedures ;6 V~yB 分析程序 E2zL-ft. Y1 Ql_ Planning an audit rCo}^M4Pb 规划审计工作 l"J#Pvi EZj rX>"# Audit documentation： working papers o "r 审计文件：工作底稿 #'/rFT4{v (6f D5XtS The work of others K"l~bFCZ8 其他机构的文件 /
B!j`UK KcT(/! Rely on the work of experts ;1~ n
|IY 依靠专家的工作 W%rUa&00 61_PSScSY Rely on the work of internal audit IR"C
? 依靠内部审计工作 m+M^we*R 1#Vd)vSP 3. Internal control ZKI8x1>Iq 内部控制 }X9 &!A8z >_Tyzl>z The evaluation of internal control systems Da<`|
l 对内部控制系统的评估 Af\@J6viF7 O
C;~ H{ Tests of control OTYkJEC8\N 控制测试 1!zd#TX n{W(8K6d@[ Substantive procedures （time， nature， extent） 5x c e1
[ 实质性程序（时间，性质，程度） m2m
;|rr RSA GSGp Transaction cycles： revenue， purchases， inventory， etc. /Igz[P^\9 交易周期：收入，采购，库存等。 7jw+o*; /\e_B6 pF< 0<V/[$}\D 4.Audit evidence z$ QoMq] 审计证据 V1,p<>9
/{ j._4c Obtain sufficient， appropriate audit evidence dOaOWMrfdf 获取足够、适当的审计证据 I`+,I`~ u BuvnY Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations .8'c
c8 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 x'-gvbj! (e;/Smol The audit of specific items A p z C 审计的具体项目 E
g&5tAyM 8yIBx%"4MH Receivables： confirmation r
7R39# 应收帐款：确认 n+
H2cl } md bi@ms@ Inventory： counting， cut-off， confirmation of inventory held by third parties 3ylSO73R 存货：数量，减值，第三方持有存货的确认 ]fD b|s48 yd VDjE
Y Payables： supplier statement reconciliation， confirmation IPTFx
)]G 应付帐款：供应商的申明一致，确认 Xtz29 K:13t
| Bank and cash： bank confirmation 07=I& Pum 银行存款和现金：银行的确认 pc IS}+L I\Y N! Auditing sampling ]*MVC/R, 审计抽样 ,dd1/zm \>9^(N 5.Review
W$7H "tg 复核 !5'4FUl J ;wJe%Nw? Subsequent events -F(luRBS(W 随后发生的事件 +mft 1\{FK O t | oOAy yFd .tQs rosD)]I7 Going concern % * K zP{ 持续关注 VL5VYv=: 8,F|*YA Management representations Txl|F\nK` 与管理层的交涉沟通 d=D#cs;\ W m {ebx Audit finalization and the final review： unadjusted differences r# oJ ch= 审核定稿和最后审查：未经调整的差异 h=6D=6c \ -Xtb m 2&pE 6. Reporting PZ#up{[o 报告 y5KeUMcu 学会计论坛bbs.xuekuaiji.com RnC+]J+?4 Appendix V$FZVG/@# 附录 |Y6;8e` H Audit procedure 7}Mnv WP 审计程序 XgXXB Kf$
