1. Assurance engagements and external audit
保证约定和外部审计 ^U?(g0<" m pivg Materiality， true and fair presentation， reasonable assurance Jqj6L993e 物质性，真实公平的描述，合理的保证 ykeUS
zz2 -U $pW( ~ Appointment， removal and resignation of auditors Xda
<TX@- 审计人员的的任命、免职和辞职 3# (5Kco Om" 3Q/& Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 9C 05 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 <`*P/V q{ 1U Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior *!
/#39 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 @[RY8~ }"x*xN Engagement letter /#=J `*m_ 约定书（委托书） [L(l++.z "poTM[]tZ7 2. Planning and risk assessment 2ML6Lkk 规划和风险评估 8} k,!R[J l1qwT0*6> General principles PPO<{ 一般原则 Lp WEu^j j* `!o/=LI Plan and perform audits with an attitude of professional skepticism N6[^62 持专业的怀疑态度计划和执行审计工作 +"cyO C {wXN kq Audit risks = inherent risk ×control risk ×detection risk wIj2 IAD 审计风险=内在风险×控制风险×检查风险 cZzZNGY^ts z}tp 0~C Risk-based approach vUs 7#* 基于风险的办法 +|<&#b0Xd F s\P/YX Understanding the entity and knowledge of the business e:D"_B 了解商业的实质和知识 s3Ce]M
H )YtL=w?L' Assessing the risks of material misstatement and fraud F\rSYjMyk 评估材料错报和舞弊的风险 $)]FCuv ;j>d"i36& Materiality （level）， tolerable error .6F3;bg R7 重要性（级别），可容忍误差 BQ:Kx _
kte.E%.PE Analytical procedures AS_+}*WSFQ 分析程序 3a}`xCO5 3F} KrG Planning an audit -*fYR#VQQB 规划审计工作 7B!Qq/E?g cEjdImAzU Audit documentation： working papers n{r#K _ 审计文件：工作底稿 5@ +E i25 yN<fmi};c The work of others hr6 e 1Er 其他机构的文件 XW Q0V cgXF|'yI&l Rely on the work of experts *b{lL5 依靠专家的工作 tB =D&L3 $jh>zf Rely on the work of internal audit ^ [[ b$ h$ 依靠内部审计工作 I*S`I|{J "HfU,$[ 3. Internal control U" Hquo 内部控制 M6*{#Y? 4
6lEJ The evaluation of internal control systems G=5t5[KC 对内部控制系统的评估 |kNGpwpI 3e6Y Tests of control NVqC|uEAF 控制测试 kok^4V V Z;~[@7` Substantive procedures （time， nature， extent） q+n1~ AT 实质性程序（时间，性质，程度） n=o'ocdS) =&VXn{e Transaction cycles： revenue， purchases， inventory， etc. :t{vgi D9 交易周期：收入，采购，库存等。 .7 gE ^ _<*GU@ !GGGh0Bj 4.Audit evidence IPR tm! 审计证据 _d| 6 2VS 71" JL", Obtain sufficient， appropriate audit evidence e_c;D2' F 获取足够、适当的审计证据 G6 8Nv: .83v~{n Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations a950M7
财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 ) Ct*G=
N ivX37,B\bS The audit of specific items @fH&(@ 审计的具体项目 _`Q It>R 1: x nD Receivables： confirmation +Sd,l>8\ 应收帐款：确认 rt^45~ 2vkB<[tSs Inventory： counting， cut-off， confirmation of inventory held by third parties s9rtXBJP 存货：数量，减值，第三方持有存货的确认 loUl$X.u [)SR $/A Payables： supplier statement reconciliation， confirmation Lkl|4L 应付帐款：供应商的申明一致，确认 ^~6] 0$yJ |^PLZ> Bank and cash： bank confirmation [ +l 银行存款和现金：银行的确认 p + l_MB / " Yx@n Auditing sampling q#(/*AoU 审计抽样 hiMyFvA4 E! I 5.Review
SE^b0ZV*x 复核 1n`1o
-&l- 5{ FM#@ Subsequent events Sc'c$/ 随后发生的事件 j|&DP-@g/ 2b#(X'ob f>8B'%] t*a*v;iz )t,{YGY# Going concern P*SCHe' 持续关注 ? cO8'4 bq \+{t4Im Management representations MKe^_uF 与管理层的交涉沟通 m(Y.X=EZr o'eI(@{F= Audit finalization and the final review： unadjusted differences ~y)bYG!G 审核定稿和最后审查：未经调整的差异 XD^ dlL g8,?S6\nMz !eR-Kor 6. Reporting p/hvQy E 报告 *^D@l%av; 学会计论坛bbs.xuekuaiji.com b4v(k(< Appendix W]O@DS zR 附录 z+k=|RMau Audit procedure ;v1NL@w* 审计程序 o9ctJf=qn
