1. Assurance engagements and external audit
保证约定和外部审计 zCZ ]` ~9N n8g6 Materiality， true and fair presentation， reasonable assurance f,'gQ5\ X3 物质性，真实公平的描述，合理的保证 IXaF(2> [ / B $cH Appointment， removal and resignation of auditors F a Ofe] F 审计人员的的任命、免职和辞职 mT@8( %.
=B=* Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion ~@ =*JzP? 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 =}6yMR!4R< 5m _ $21 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior Lc< v4Bp 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 biJ"@dm
4 ]chfa Engagement letter 8{@0p"re@ 约定书（委托书） @ j/UDM Cy'0O>v5 2. Planning and risk assessment G1t{a: 规划和风险评估 |;XkU`G dWhki|c General principles .Du-~N4\ 一般原则 E>t5/^c)*w 8CR b6 Plan and perform audits with an attitude of professional skepticism T) ZO +} 持专业的怀疑态度计划和执行审计工作 8[zux 4<m r2WW}W
Audit risks = inherent risk ×control risk ×detection risk A ATiI+\S 审计风险=内在风险×控制风险×检查风险 >h?!6L- d K"%_q$[YQ Risk-based approach V&i/3g 基于风险的办法 Sm@T/+uG: q2o`.f+I Understanding the entity and knowledge of the business X,)`<
>=O 了解商业的实质和知识 n]?KDID; k
E^%w?C Assessing the risks of material misstatement and fraud ~C|. .Z 评估材料错报和舞弊的风险 `1AVw] k 8|5ttdZ Materiality （level）， tolerable error O#j&8hQ> 重要性（级别），可容忍误差 rHzwSR@}1 ws!pp\F Analytical procedures FaNr}$Pe 分析程序 c Z
6Zx] %XX(x'^4 Planning an audit ) =KD 规划审计工作 &: K!$W #le1
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<w7 Audit documentation： working papers =l7@YCj5c 审计文件：工作底稿 kx6AMx!nX v}v wk8 The work of others U3R;'80 f 其他机构的文件 = ;hz,+ 4 f)B@A - Rely on the work of experts |ia#Elavo 依靠专家的工作 O z 3JMZe %rU8^'Gu Rely on the work of internal audit k}MmgaT:5] 依靠内部审计工作 ZDQc_{e{ :5Y L!D/& 3. Internal control : eL{&& 6 内部控制 Bri yy 41Y1M]`= The evaluation of internal control systems L5 -p0O`R 对内部控制系统的评估 c#-o@`Po {`-f<>N3 Tests of control ^Z
dDs8j 控制测试 25 NTtj:X SauX C Substantive procedures （time， nature， extent） K~1u R:DR 实质性程序（时间，性质，程度） pTQ70V3 GkOZ =ej Transaction cycles： revenue， purchases， inventory， etc. 5]-q.A5m 交易周期：收入，采购，库存等。 LqZsH0C No|T#=BZ[ S2;u!f 4.Audit evidence t<F* ODn 审计证据 ZOAHM1ci #N?VbDK9_ Obtain sufficient， appropriate audit evidence | e? :Uq 获取足够、适当的审计证据 kYW>o}J| ~AvB5 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations * VuiEBG 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 >8v4fk
IK UrMEL; @g The audit of specific items }0y2k 7^] 审计的具体项目
z(Y zK "j 2th. Receivables： confirmation rEoMj)~\4& 应收帐款：确认 H.Q648A"PF ZH ~=;S-t Inventory： counting， cut-off， confirmation of inventory held by third parties m }J@w~# 存货：数量，减值，第三方持有存货的确认 s*g`| E{M ij=_h_nA Payables： supplier statement reconciliation， confirmation /h(bMb Z 应付帐款：供应商的申明一致，确认 ^MXW, xqb sB~ |V
< Bank and cash： bank confirmation P]~apMi: 银行存款和现金：银行的确认 ^t 2b`n60 pO_$ 8=G+ Auditing sampling Bn4wr 审计抽样 }x A Eu,n^ # CV ;Np 5.Review
N6>ert1 复核 Pg''>6w> E ',z<S Subsequent events PxvD0GTW 随后发生的事件 ;%ng])w=; B - 1Kfc kMz*10$gn +lh
jz*0 r.JM!x8 Going concern _ ;!$1lM[ 持续关注
Q"Pl)Q\ l^cz&k=+ Management representations ~ VKuRli|m 与管理层的交涉沟通 qlNB\~HCe >7$h Audit finalization and the final review： unadjusted differences nu6p{_M 审核定稿和最后审查：未经调整的差异 \z8j6 h gj@>9 !r#36kO 6. Reporting *-vH64e 报告 a
!yBEpMo 学会计论坛bbs.xuekuaiji.com k^{}p8;3 Appendix uBUT84i 附录 @UK%l
:L Audit procedure N|3a(mtiZ' 审计程序 U&'Xs
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