1. Assurance engagements and external audit
保证约定和外部审计 * 5#Y [c ^8nK x<&5 Materiality， true and fair presentation， reasonable assurance 5xHl6T+ 物质性，真实公平的描述，合理的保证 &6E^<v?] ;
. c]0 Appointment， removal and resignation of auditors }cE,&n 审计人员的的任命、免职和辞职 }_L@CpG V<
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]I v Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion b&!7(Q[ sT 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 >i4UU0m RCq _FY Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior @&]j[if (s 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 Z;W `deA -)aBS3 Engagement letter dHn Id2@# 约定书（委托书） fV_(P_C % ;2x.
2. Planning and risk assessment 3 D
k W 规划和风险评估 %97IXr E
M>~jLu0@ General principles AtA}OY]D / 一般原则 q7wd9 6G: It4 J \S Plan and perform audits with an attitude of professional skepticism y?M99Vo4? 持专业的怀疑态度计划和执行审计工作 r
8,6qP[ q"A( l Audit risks = inherent risk ×control risk ×detection risk v
GC^1AM 审计风险=内在风险×控制风险×检查风险 8+uwzBNZ: 0@t/j< 5o Risk-based approach !+T+BFw. 基于风险的办法 ZSMOq4Y 9 H>`?S {J Understanding the entity and knowledge of the business :D ?%!Q 0 了解商业的实质和知识 5HioxHL HT5G HkT Assessing the risks of material misstatement and fraud _'dsEF 评估材料错报和舞弊的风险 xk} YeNVj fdzD6K ZI Materiality （level）， tolerable error (6?pBdZ
重要性（级别），可容忍误差 @B~/0
9 h]c-x(+ Analytical procedures yU*j{>%RsK 分析程序 HlY4%M5q/ Ni{ (=&*= Planning an audit t@!X1?`w 规划审计工作 X{ZBS^M z_<
7T4 Audit documentation： working papers `96: Z-!} 审计文件：工作底稿 kkFE9:[-c& 6A/Nlk. The work of others ID5?x8o#k 其他机构的文件 ^gh/$my; U^ ~K-!0 Rely on the work of experts W9B l' e 依靠专家的工作 ho@f}4jhQ3 3U@ p Rely on the work of internal audit v)+wr[Qs 依靠内部审计工作 >3X!c"#l V4 Pf?g 3. Internal control s N 7I~ 内部控制 MlsF?"H p &H,j
.~a&l The evaluation of internal control systems kte
Dh7 对内部控制系统的评估 klKAwC Q, OgS6#X Tests of control r&xqsZ%R 控制测试 i3*?fMxhu) @iy ^a Substantive procedures （time， nature， extent） !Il>,q&F 实质性程序（时间，性质，程度） 91%+Bf()J6 _jK\+Z f Transaction cycles： revenue， purchases， inventory， etc. H PCgv ?E3 交易周期：收入，采购，库存等。 m^O:k"+ ! rr*",a"}m /[GOs*{zB 4.Audit evidence i,S%:0c7) 审计证据 :4<+)r26 2s y{ Obtain sufficient， appropriate audit evidence Q{H88g^=J 获取足够、适当的审计证据 %7O` ]ik: fmA&1u/xMs Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations /, /T{V[ 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 + yS"pOT &EmxSYL > The audit of specific items dj?.Hc7od 审计的具体项目 2#*Bw= Z,,Da|edH Receivables： confirmation iyu%o9_ 0 应收帐款：确认 s:R>uGYOd ?Hf^& yo Inventory： counting， cut-off， confirmation of inventory held by third parties y*\ M7} ]( 存货：数量，减值，第三方持有存货的确认 wv
,F>5P 0X0HDQ Payables： supplier statement reconciliation， confirmation
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应付帐款：供应商的申明一致，确认 d <V+;">2 =a?l@dI] Bank and cash： bank confirmation \?GUGs 银行存款和现金：银行的确认 vjZX8K AiZ f>waF u- Auditing sampling W8yr06{] 审计抽样 T
{(6*^g<B idPkJf/ 5.Review
jLD=EJ 复核 y$*Tbzp = NF},j " Subsequent events {TzKHnP 随后发生的事件 %I(N nrwb6w
j f&8&UL>e` # u^F B A<9ZX=DAjw Going concern a%;$l_wVT: 持续关注 E} U y- %=S^{A Management representations <R*.T)Z 1 与管理层的交涉沟通 q' 3= 0D|^S< z6 Audit finalization and the final review： unadjusted differences Qgo0uu M 审核定稿和最后审查：未经调整的差异 @w,-T@nAW 9j:?s;B 8Th |' 6. Reporting <|hv H 报告 eO (VSjo'` 学会计论坛bbs.xuekuaiji.com I#Iu
:,OT Appendix zJ3{!E}`v 附录 /ta-jOcRH& Audit procedure lb
{*,S 审计程序 a`q">T% q
