1. Assurance engagements and external audit
保证约定和外部审计 B IW ?/^ tPQjjoh Materiality， true and fair presentation， reasonable assurance o( gEyK 物质性，真实公平的描述，合理的保证 /s/\5-U7q SV?^ i ` Appointment， removal and resignation of auditors O4 +a [82 审计人员的的任命、免职和辞职 \me'B {aa >.xg o6 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion Y<ZaW{% 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 1 M={8}3 N I*x):bx Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 8:9/RL\"x 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 -f
f@ W m :j<ij] rsI Engagement letter WDF;`o*3 约定书（委托书） :`Z 'vRj (m~gG|n4 2. Planning and risk assessment 0#/N ZO 规划和风险评估 *WQl#JAr f[XsnN2 General principles c}-WK *v 一般原则 ~43T$^<w; U+4W9zhw
o Plan and perform audits with an attitude of professional skepticism rGqT[~{t 持专业的怀疑态度计划和执行审计工作 +YX *.dW <N~&Leh Audit risks = inherent risk ×control risk ×detection risk ; *ZiH%q, 审计风险=内在风险×控制风险×检查风险 = >0
G x%`.L6rj Risk-based approach c %f'rj
基于风险的办法 eoGGWW@[ ,zP.ch 0K Understanding the entity and knowledge of the business Qt~QJJN?oF 了解商业的实质和知识 K^yZfpa8 V,?BVt Assessing the risks of material misstatement and fraud (c\i .z 评估材料错报和舞弊的风险 Z /*X)mBuB X }""=
S< Materiality （level）， tolerable error ^5{0mn_4i
重要性（级别），可容忍误差 3
{OZdl| z 0F'zN 3J Analytical procedures .wPu
#* 分析程序 !xRboPg I7-6|J@#^ Planning an audit * ak"}s 规划审计工作 P. >5`^ (oG-h"^/ Audit documentation： working papers )zMsKfQ 审计文件：工作底稿 4f-I,)qCBk x 3C^ S ~ The work of others fnJ!~b*qo 其他机构的文件 1=^edQ+ BK[ YX) Rely on the work of experts LEgx"H =c 依靠专家的工作 2+'4 m#@) 0,M1Q~u%. Rely on the work of internal audit B4/\RC2 依靠内部审计工作 Afao Fn
+ ){M)0,: 3. Internal control SQhw |QdG 内部控制 h;RKF\U:" AZ'"Ua The evaluation of internal control systems 6d#:v"^, 对内部控制系统的评估 '"4S3Fysm +}Q@{@5w Tests of control F8En )# 控制测试 M?3#XQDvD y7LT;`A Substantive procedures （time， nature， extent） zjlo3=FQX[ 实质性程序（时间，性质，程度） z'r B_l ,f3Ck*M Transaction cycles： revenue， purchases， inventory， etc. x4e8;A(y 交易周期：收入，采购，库存等。 tEC`-> | %7n (>em ZL^
svGy 4.Audit evidence ]R7zv cu& 审计证据 n| [RXpAp3 7w8I6 Obtain sufficient， appropriate audit evidence 9?i~4&EY 获取足够、适当的审计证据 NkYU3[ m$v \NTN B9>CO Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations dZ
i ?Z 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 LE>b_gQ$
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!7_ The audit of specific items n+94./ Mh 审计的具体项目 5IfyD ]< !^*-]p/z Receivables： confirmation etD8S
KD 应收帐款：确认 qR>"r"Fq 5:6]ZFW Inventory： counting， cut-off， confirmation of inventory held by third parties %$3)xtS6 存货：数量，减值，第三方持有存货的确认 nApkK1? HLp9_Y{X. Payables： supplier statement reconciliation， confirmation Im0 #_
\ 应付帐款：供应商的申明一致，确认 4&a,7uVer
DAHQ7#qfQC Bank and cash： bank confirmation -'wFaW0%I 银行存款和现金：银行的确认 B
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")?N Cun> Auditing sampling #fTP o:*t 审计抽样 Ljq !\D 0*umf .R 5.Review
yG%<LP2p@f 复核 &
~*qTojj " +n\0j ; Subsequent events *LZ^0c: r 随后发生的事件 VfON{
1g du0]LiHV ?RI&7699+ ),#hBB`ZA -|\SNbPTV Going concern 'D1Sm&M2%e 持续关注 &8^ch,+pD 9YjO
Management representations B6hd*f 与管理层的交涉沟通 X1GpLy)p WG\gf\= I Audit finalization and the final review： unadjusted differences 5J 0Sc 审核定稿和最后审查：未经调整的差异 ZUiI nO n "P29" `kERM-@A 6. Reporting 7x ?2(( 报告
sM0o,l(5 学会计论坛bbs.xuekuaiji.com i rRe} Appendix MV.$Ay 附录 g\O&gNq<)- Audit procedure ^>H+#@R 审计程序 G"._]3 CPF
