1. Assurance engagements and external audit
保证约定和外部审计 'H#0-V"= *\cU}qjk Materiality， true and fair presentation， reasonable assurance D1@yW}
4 物质性，真实公平的描述，合理的保证 D Q9aq.;
mA"[x_ Appointment， removal and resignation of auditors Ya(3Z_f+VZ 审计人员的的任命、免职和辞职 a
<Iikx -*O L+ Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion .gt;:8fw{ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 z ?F`)} f1sp6S0V\ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 3Tp8t6*nL 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 2EYWX! Bx fRq+pUx U Engagement letter G~ LQM 约定书（委托书） %@|)&][hO <4 ~ SFTWY 2. Planning and risk assessment P&<NcOCL& 规划和风险评估 mn*}U R 6']G HDK General principles 5evk _f 一般原则 t=|}?lN< Qvel#*-4 Plan and perform audits with an attitude of professional skepticism ' St?nW3 持专业的怀疑态度计划和执行审计工作 Jd',v Db;>MWt+e Audit risks = inherent risk ×control risk ×detection risk H9(UzyN>i 审计风险=内在风险×控制风险×检查风险 VJl0UM3{J K\z b + Risk-based approach a .?AniB0 基于风险的办法 A E DBr < L C$M_Cpw Understanding the entity and knowledge of the business V?mk*C U 了解商业的实质和知识 teC/Uf 5
n_k`L(8* Assessing the risks of material misstatement and fraud .mcohf R 评估材料错报和舞弊的风险 K9yZG m AET`B " Materiality （level）， tolerable error E9Dy)f]#W 重要性（级别），可容忍误差 qk>SM| { >AY9 F|: Analytical procedures qnn RS 分析程序 f`_{SU"3 ,4 q ^( Planning an audit Bjj =UtI 规划审计工作 k\9kOZW }2:q#}" Audit documentation： working papers og~a*my3 审计文件：工作底稿 uI
& 0/ R0F [ The work of others Sw$/Z)1K& 其他机构的文件 fY?:SPR+ H8B2{]HAt Rely on the work of experts )?$@cvf 依靠专家的工作 MgN;[4|[h %M/L/_d Rely on the work of internal audit SGba 6b31 依靠内部审计工作 XD|Xd|/ { m AY/ J0_ 3. Internal control Om>?"=yD E 内部控制 uFhPNR2l
L/,g D.h^ The evaluation of internal control systems g1_z=(i`Z 对内部控制系统的评估 ,fN <I ?<Hgq8J Tests of control Qh6 vH9(D 控制测试 -N5h` Ii7 -3wid1SOm Substantive procedures （time， nature， extent） vILB$%I 实质性程序（时间，性质，程度） 8 nqF i =<)/lz] H Transaction cycles： revenue， purchases， inventory， etc. \
2#K { 交易周期：收入，采购，库存等。 W( ?J,8> u,}>I%21 \
bWy5/+ 4.Audit evidence Io>U-Zd\> 审计证据 c&aqN\'4" bY*_6SPK4 Obtain sufficient， appropriate audit evidence p_e
x 获取足够、适当的审计证据 < <Y]P +uU 1vCp<D9< Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations 2']0c
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 Raetz>rL k>8OxpaWv? The audit of specific items
fCnwDT 审计的具体项目 [D (JEO@ : w)1SZ } Receivables： confirmation 'MB+cz+v 应收帐款：确认 W<[7LdAB w^n&S=E E~ Inventory： counting， cut-off， confirmation of inventory held by third parties AW9%E/{ 存货：数量，减值，第三方持有存货的确认 'O9Yu{M 4ji' 6JHPg Payables： supplier statement reconciliation， confirmation G&MO(r}B 应付帐款：供应商的申明一致，确认 ,I+O;B:0 ) te_ <W Bank and cash： bank confirmation 30(e6T; 银行存款和现金：银行的确认 ";jAH GbO x^Qij!mB% Auditing sampling PJe \ PGh 审计抽样 ^h#A7 g J
p%J02 5.Review
(Ia:>ocE0 复核 pCa~:q*85 f`\J%9U _O Subsequent events f(K1 ,L:&7 随后发生的事件 8{{^pW?x
B>z^W+Unyn e%{7CR'~TD [xDIK8d:I g u' +kw Going concern m}: X\G(6Q 持续关注 `Pwf?_2n- 3 O2vY1Y2 Management representations Et}% sdS 与管理层的交涉沟通 Y2 N$&]O{ ,'l.u?SKyd Audit finalization and the final review： unadjusted differences U~c9PqjZ 审核定稿和最后审查：未经调整的差异 ~{kA;uw
YYk gm:[ 3=UufI 6. Reporting !VrBoU 4<d 报告 ZX{eggXl 学会计论坛bbs.xuekuaiji.com A,=
R`m Appendix T:CWxusL 附录 CPP9=CoR37 Audit procedure r.:f.AY{ 审计程序 5`K'2
