1. Assurance engagements and external audit
保证约定和外部审计 /sVmQqVY x!onan Materiality， true and fair presentation， reasonable assurance th=45y"C 物质性，真实公平的描述，合理的保证 UHDcheeRD '=IuwCB|; Appointment， removal and resignation of auditors %Jn5M(myC 审计人员的的任命、免职和辞职 U27ja|W^ `~@}f"c`u Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion +*RpOtss 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 e co=ia 5a* Awv} Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior T{T> S%17~ 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 7wqD_Xr /PkOF (( Engagement letter 'eoI~*}3WQ 约定书（委托书） cr{dl\ Na B^hK 2. Planning and risk assessment U4Pk^[,p1G 规划和风险评估 _"'-f l98* *c@]c~hY, General principles _[
`"E' 一般原则 '`p0T%w UKSI"/8I Plan and perform audits with an attitude of professional skepticism ,0$b8lb;x/ 持专业的怀疑态度计划和执行审计工作 UOI Z8Po wD[ qE Audit risks = inherent risk ×control risk ×detection risk D7$xY\0r 审计风险=内在风险×控制风险×检查风险 yNQ 9~P2 T0}P ' q Risk-based approach 7M9s}b%? 基于风险的办法 Vs[!WJ
7 K9Pw10g' Understanding the entity and knowledge of the business ..^,* 了解商业的实质和知识 g? \pH:|79 F^');8~L Assessing the risks of material misstatement and fraud to 3i!b 评估材料错报和舞弊的风险 upH%-)%' F~O! J@4] Materiality （level）， tolerable error KL*UU
,qU 重要性（级别），可容忍误差 wmPpE_ { ^F1zkIE Analytical procedures YC Q +9 分析程序 k <S! | Va'K~$d_ Planning an audit fmq^AnKd 规划审计工作 h O:X\:G 6_a.`ehtj< Audit documentation： working papers %u|qAF2uS 审计文件：工作底稿 P y,@or7n G ,i%:my7 The work of others ,K[B/t D{j 其他机构的文件 B F 6H_g DSHpM/7 Rely on the work of experts (
"BF I 依靠专家的工作 `24:Eg6r & ~[%N
O Rely on the work of internal audit i JE|u 依靠内部审计工作 &On0)G3Rc yQ8H-a. 3. Internal control )O%lh
8fI 内部控制 m wTn}h3N L p*T=]C] The evaluation of internal control systems 2=N YBOE 对内部控制系统的评估 !ZV#~t:) w02HSQ Tests of control ;7<a0HZ5! 控制测试 Dl/_jM p:ST$ 1 K Substantive procedures （time， nature， extent） Vt4}!b(O 实质性程序（时间，性质，程度） ig/71
6r| U^0vLyqW^5 Transaction cycles： revenue， purchases， inventory， etc. w } 2|Do$5 交易周期：收入，采购，库存等。 5t l}rmI` @]#+`pZ4A (^Do#3 4.Audit evidence L ou4M 审计证据 z ?"5= "D T[q-$8U Obtain sufficient， appropriate audit evidence e@,,;YO#4 获取足够、适当的审计证据 Nd!2 @?V4 A zz]TO Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations mLY * 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 <p0$Q!^dK= N<> dg The audit of specific items t1Khf 审计的具体项目 ]:E]5&VwV} [Iihk5TT
Receivables： confirmation lE|T'?/ 应收帐款：确认 BK d( mQs'2Y6Oa Inventory： counting， cut-off， confirmation of inventory held by third parties |f? C*t', 存货：数量，减值，第三方持有存货的确认 *E)Y?9u" 5!ReW39c ; Payables： supplier statement reconciliation， confirmation kyo ,yD 应付帐款：供应商的申明一致，确认 Z%OS W H@j ^ , Bank and cash： bank confirmation N[+dX_h 银行存款和现金：银行的确认 Z|?XQ-R5
VD#^Xy4% r Auditing sampling 5PL,~Y 审计抽样 B=c^ma cT0g, ^& 5.Review
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d4/ 复核 =W|Q0|U "&+0jfLY+ Subsequent events TQ2Tt " 随后发生的事件 6~/H#8Kdn o V!9B -< BVNh>^W5B anwn!Eqk" y14@9<~9 Going concern J;kbY9e 持续关注 zn~m;0Xi 9,c>H6R7 Management representations Fszk?0T 与管理层的交涉沟通 5
UM [Iz N+V-V-PVk Audit finalization and the final review： unadjusted differences E37@BfpO3 审核定稿和最后审查：未经调整的差异 2Ls<OO ,RHHNTB(" sq^"bLw 6. Reporting M:SxAo-D2 报告 "}EbA3 学会计论坛bbs.xuekuaiji.com '~cEdGD9H Appendix HY:@=%R 附录 ZF/K V\Ag) Audit procedure rN~`4mZ 审计程序 a wK'XFk
