1. Assurance engagements and external audit
保证约定和外部审计 dRXdV7-! Rqun} v} Materiality， true and fair presentation， reasonable assurance }EJ't io] 物质性，真实公平的描述，合理的保证 ;f~z_3g &h?8yV4B Appointment， removal and resignation of auditors ($ s%B 审计人员的的任命、免职和辞职 =f=,YcRn+ j)lgF: Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion E )%r}4u> 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 skBzwVW I ~.<}/GP] _ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior b)+;@wa~ 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 l1D"*J 2` m.>y(TI Engagement letter 0 r ilg 约定书（委托书） g?e-D.p SF 'Q4V (. 2. Planning and risk assessment ^A;(#5A]7 规划和风险评估 m95;NT1N/g \++#adN:K General principles W*Ce1 一般原则 zHt}`>y& L`0}wR?+ Plan and perform audits with an attitude of professional skepticism _|KeB(W 持专业的怀疑态度计划和执行审计工作 k+As#7V 0?\d%J!"S Audit risks = inherent risk ×control risk ×detection risk ARa9Ia{@ 审计风险=内在风险×控制风险×检查风险 GoRSLbCUR
nuLxOd *n Risk-based approach m|cT)- 基于风险的办法 f*GdHUZ* q@&.)sLPgO Understanding the entity and knowledge of the business TF;}NQ 了解商业的实质和知识 '/K-i.8F jthGNVZ Assessing the risks of material misstatement and fraud X?Z#k~JR 评估材料错报和舞弊的风险 [iT#Pu5 uY*|bD`6& Materiality （level）， tolerable error ]{E{ IW8 重要性（级别），可容忍误差 7EukrE<b' Jz' 8|o;^ Analytical procedures zFGZ;?i 分析程序 h?2 :'Vu] _+x&[^gjP Planning an audit sXm,y$ \m 规划审计工作 @qWes@
Q]2v]PJ6" Audit documentation： working papers 4.0JgX 审计文件：工作底稿 4e 5 5 w`F4.e The work of others }! 0nb)kL 其他机构的文件 7s-ZRb[)1 a]u1_ $) Rely on the work of experts %b(n on*
依靠专家的工作 Ah <6m5+ =a3qpPkx Rely on the work of internal audit +x" cWOg 依靠内部审计工作 Lv`NS+fX PgF7ug%,@C 3. Internal control YQk<1./}I 内部控制 2t7Hu)V 3-X c3A=w The evaluation of internal control systems qX?k]m 对内部控制系统的评估 v3{[rK} 'dTg\
Qv Tests of control W2\ Q-4D 控制测试 _LUTIqlvi +r
2\v Substantive procedures （time， nature， extent） p4-b D_ 实质性程序（时间，性质，程度） Q-LDFnOFwp :~
1p Transaction cycles： revenue， purchases， inventory， etc. "m m|0PUJ 交易周期：收入，采购，库存等。 47 _";g@X zHsWj^m" j,c8_;X! 4.Audit evidence ]C
me)&hX 审计证据 ZT;:Hxv0N ~J:"sUR Obtain sufficient， appropriate audit evidence <M4Qc12jP 获取足够、适当的审计证据 [rt+KA G~\ SI. Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations z|gG%fM 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 ^%q h
E8 ^,.G<2Kx& The audit of specific items e~, /Z\i 审计的具体项目 #FfUkV _4VS.~}/R Receivables： confirmation ^YLpZoo 应收帐款：确认
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xpU _+\hDV>v Inventory： counting， cut-off， confirmation of inventory held by third parties 9-9:]2~g! 存货：数量，减值，第三方持有存货的确认 K(M@#t1_& ped3}i+|] Payables： supplier statement reconciliation， confirmation 3g#fX{e_5! 应付帐款：供应商的申明一致，确认 q3s
+?& H8}}R~ZO Bank and cash： bank confirmation Fq<;- 银行存款和现金：银行的确认 >
CPJp!u 1 JU1X
Qi Auditing sampling kM`!'0 kt 审计抽样
IiV#V O! (FNv 0 5.Review
?OU+)kgzh 复核 !
1H\*VM " v<`1z?dch Subsequent events 2@ (Qd3N( 随后发生的事件 J6H3X;vxQw (!nhU
=v$H8w +=y kt f G([!(8&2Y Going concern *WQ}ucE^# 持续关注 +P~E5
4 U-$ B"w & Management representations % DQ.f*% 与管理层的交涉沟通 YJO,"7+ c !ybz{L Audit finalization and the final review： unadjusted differences 7x%0
^~/n 审核定稿和最后审查：未经调整的差异 J @{yWgLg S:UtmS+K xpf\S10e 6. Reporting qR~s& SC# 报告 |xTf:@hgHf 学会计论坛bbs.xuekuaiji.com ` NC{+A Appendix 'CDRb3w}B 附录 od- 0wJN-m Audit procedure Ah2%LXdHA 审计程序 *q%)q
