1. Assurance engagements and external audit
保证约定和外部审计 :&0yf;>v {[t"O u Materiality， true and fair presentation， reasonable assurance v;bP8)mI 物质性，真实公平的描述，合理的保证 VXc+Wm*W P-OPv%jyi Appointment， removal and resignation of auditors Ei9
_h
审计人员的的任命、免职和辞职 1u"*09yZd P
5qa:< Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion x\J;ZiWwW 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见
M o"JV x
!:9c< Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior {~p7*j^0 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 lO2T/1iMTW JXLWRe Engagement letter g#'fd/?Q 约定书（委托书） 42J';\)oP gF,[ u
2. Planning and risk assessment +r-dr>&H@ 规划和风险评估 n,?IcDU~m 7moElh v General principles
b%[ nB 一般原则 u3*NO
)O iJZ|[jEDV Plan and perform audits with an attitude of professional skepticism q
F{DArc 持专业的怀疑态度计划和执行审计工作 ia^%Wg7 *TM;t rfz Audit risks = inherent risk ×control risk ×detection risk Q$3\ /mz 审计风险=内在风险×控制风险×检查风险 fKT Dt% 9QH9gdiw Risk-based approach ljYpMv.>xG 基于风险的办法 YA"Ti9-EV |k`f/* Understanding the entity and knowledge of the business ~&DB!6* 了解商业的实质和知识 XVrm3aj(m R81{<q'%X Assessing the risks of material misstatement and fraud +HOCVqx 评估材料错报和舞弊的风险 C(V [wvL zNV!@ Yr Materiality （level）， tolerable error $
!|8 g`Tm 重要性（级别），可容忍误差 ceb s.sF: b W=. K>| Analytical procedures X -)RU? 分析程序 wC(vr.,F &c!j`86y* Planning an audit %NT`C9][ 规划审计工作 M&qh]v g C yV:E K{E Audit documentation： working papers axK 6sIxx 审计文件：工作底稿 b^ [ W_y d ~{jEg The work of others 3Q'[Ee2-3 其他机构的文件 eVw\v#gd N5 SLF4R1 Rely on the work of experts gppBFS 依靠专家的工作 Hp)X^O" [G{rHSK5tQ Rely on the work of internal audit $!YKZ0)B'0 依靠内部审计工作 7Fmb V/&c iNod< /+"K 3. Internal control r] A" Og_U 内部控制 lLu ID uY^v"cw/F The evaluation of internal control systems =n@F$/h 对内部控制系统的评估 #ZG3|#Q=L x9 &-(kBU Tests of control M{`/f@z( 控制测试 } 3v'Cp0L 4$yV%[j Substantive procedures （time， nature， extent） (k%GY<
b P 实质性程序（时间，性质，程度） hi! L\yi :GU,EDps Transaction cycles： revenue， purchases， inventory， etc. 9$Ig~W) 交易周期：收入，采购，库存等。 wL 4Z W8_ ipG5l )!t CC-Cr 4.Audit evidence F-_%>KJS 审计证据 >qR7'Q wP r& vFikIz Obtain sufficient， appropriate audit evidence gRBSt
M&hU 获取足够、适当的审计证据 Lj}>Xy(7< =E QJqj1T Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations 0y)}.' 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&'o ]Y
s[3
e
=N The audit of specific items $ tI]rU 审计的具体项目 Y[2Wt%2\6 bF*NWm$Lf Receivables： confirmation dXmV@ Noo 应收帐款：确认 _w 5RK( 2@v
J Inventory： counting， cut-off， confirmation of inventory held by third parties *c{wtl@ 存货：数量，减值，第三方持有存货的确认 m9 Ax\lf !<&m]K Payables： supplier statement reconciliation， confirmation pe9@N9_5 应付帐款：供应商的申明一致，确认 sONBQ9
dm6~ Bank and cash： bank confirmation *l{yW"Su 银行存款和现金：银行的确认 MU'@2c 'Y.Vn P&H Auditing sampling syv$XeG=} 审计抽样 9M_(He
- SyO79e*t 5.Review
'n0 .#E_ 复核 77V
.["=7 QYQtMb, Subsequent events cq*=|m0}Z 随后发生的事件 FW8-'~
r [s!F=^
LvJGvj AVG>_$< YD\]{,F| Going concern 4 ,G w#@ 持续关注 ,`32!i *#y;8 Management representations ?7jg(`Yh 与管理层的交涉沟通 [iS,#w`
5 xY\ 0 z Q Audit finalization and the final review： unadjusted differences NOt@ M 审核定稿和最后审查：未经调整的差异 dR I^@ n y{d^?(- RKZ6}q1 n 6. Reporting kS :\Oz\
报告 <
? h%k"5 学会计论坛bbs.xuekuaiji.com Fl3#D7K Appendix 5Y\!pf7SQ| 附录 X l_Uz8Hp Audit procedure ,e`'4H 审计程序 uS+k^
#
