1. Assurance engagements and external audit
保证约定和外部审计 D /b
F (e _ l1O? Materiality， true and fair presentation， reasonable assurance u Xo? 物质性，真实公平的描述，合理的保证 j kV 9$W0 0rCQz3gh1 Appointment， removal and resignation of auditors |wGmu&fY 审计人员的的任命、免职和辞职 .njk^,N jAak,[~; Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion <KBS ;t="1 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 h8hyQd$! Ff&k
K5} q Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior T$*#q('1"} 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 HJjx!7h l-?#
oy Engagement letter ^"] ] rZ) 约定书（委托书） O 4'/C]B 2 -
` {T ? 2. Planning and risk assessment JiFB<Q\ 规划和风险评估 P`
AW8Y6o W Yd9p; k General principles _
@OS,A 一般原则 vE&K!k` L'u*WHj|v Plan and perform audits with an attitude of professional skepticism k c /" 持专业的怀疑态度计划和执行审计工作 7\[)5j r -$VPW Audit risks = inherent risk ×control risk ×detection risk z^u*e 审计风险=内在风险×控制风险×检查风险 t 09-y aW _Pv~ Risk-based approach g9@H4y6fe= 基于风险的办法
bi[g4,`Z; Q PrP3D K Understanding the entity and knowledge of the business `wKd##v'@ 了解商业的实质和知识 r7-H`%. W0XfU ` Assessing the risks of material misstatement and fraud vOo-jUKs 评估材料错报和舞弊的风险 ]DjnzC lx G124 ! ^ Materiality （level）， tolerable error 6k`O 重要性（级别），可容忍误差 ^j7> Ul, #@L5yy2 Analytical procedures )
3.=)?XW 分析程序 =HjC .h ){*9$486 Planning an audit 3v ~[kVhoG 规划审计工作 :QIf0*.O ^~^=$ fz Audit documentation： working papers $},_O 8R 审计文件：工作底稿 c!N#nt_< @6b4YV
h The work of others kQD~v+u
{` 其他机构的文件 ~ DP5Qi
E8L\3V4 Rely on the work of experts j937tn!Q 依靠专家的工作 Hi nJ }MF 9XmbHS[0V Rely on the work of internal audit |f1Rh B 依靠内部审计工作 eW;c
3< B]I*ymc# 3. Internal control <[vsG Ubc 内部控制 g%o kYH? .rQ cg.8/B The evaluation of internal control systems E Q]>^VE2B 对内部控制系统的评估 a f LE9 w5=<}1`St Tests of control XZrzG P( 控制测试 `jec|i@oO eOahr: Db Substantive procedures （time， nature， extent） 5 Gm8U"UR 实质性程序（时间，性质，程度） cZ3A~dTOR `+i/rc1. Transaction cycles： revenue， purchases， inventory， etc. wL xuSs| 交易周期：收入，采购，库存等。 ;H9 W:_ahE G "
i xw `yh][gqVE~ 4.Audit evidence i
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$/ 审计证据 [8>#b_> r,q.RWuII Obtain sufficient， appropriate audit evidence 9Y?`` QBN 获取足够、适当的审计证据 vAjog])9s ~5>TMIDiuR Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations f8-~&N/_R 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 DABV}@ K" lo-VfKvy The audit of specific items iD/+#UT Y 审计的具体项目 :s1.TQ;Y( / 2MhP=, Receivables： confirmation Q.Y
6 应收帐款：确认 ` 5n^DP*X bl{W{?QI Inventory： counting， cut-off， confirmation of inventory held by third parties
loUZD=Ph 存货：数量，减值，第三方持有存货的确认 :;\xyy}A
"]W, ,A- Payables： supplier statement reconciliation， confirmation 8 !
/ue.T 应付帐款：供应商的申明一致，确认 9 2~$Qa\S! lT~WP)
Bank and cash： bank confirmation 7Kpv fyL{ 银行存款和现金：银行的确认 ";^_ [n !wC(
]Y Auditing sampling ?Zb3M 审计抽样
^CD? SP"i uQKo2B0 5.Review
Kd\d>&b 复核 i=&]%T6Qk J +wnrGoK Subsequent events 0IZF%` 随后发生的事件 V9
cj VxE;tJ>1 x6ayF
q= )~`UDaj_ UzW]kY[A< Going concern ( B%[NC 6 持续关注 w|NI d,#f f 1 XM_ Management representations /m i&7C(6 与管理层的交涉沟通 F I~=A/: B~b
='jN Audit finalization and the final review： unadjusted differences i~)EU F 审核定稿和最后审查：未经调整的差异 a'd=szt x$FcF8 nWh f 6. Reporting y1[@4TY] 报告 L-zU%`1{M 学会计论坛bbs.xuekuaiji.com &he:_p$x Appendix )`6O SB 附录 4YoQ*NQw- Audit procedure oE2VJKs<B 审计程序 g Sf > +|
