1. Assurance engagements and external audit
保证约定和外部审计 [e X
]x F8f}PV]b Materiality， true and fair presentation， reasonable assurance =,6H2ew 物质性，真实公平的描述，合理的保证 &lQ%;)' X Q#K1Z Appointment， removal and resignation of auditors ^65I,
Z" 审计人员的的任命、免职和辞职 wjA
wJOw| Eomfa:WL Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion b@Ej $t& 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 vMT f^V 5=pE*E
TJ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior u 272)@R 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 ^_WR) F'
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Uj<[O Engagement letter 0k]Ap W 约定书（委托书） SqM>x m .-d'
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yJ 2. Planning and risk assessment aM}9ZurI 规划和风险评估 H; /do-W[ 5Gz!Bf@!! General principles EoAr}fI 一般原则 +\eJxyO l0qaTpn Plan and perform audits with an attitude of professional skepticism r9[S%Def 持专业的怀疑态度计划和执行审计工作 uvId],dQ5 #e' >9T Audit risks = inherent risk ×control risk ×detection risk VOEV[?>ss 审计风险=内在风险×控制风险×检查风险 xf YKUOp / yw^Pok5. Risk-based approach $n\ P w 基于风险的办法 ${f< } fAs b:P Understanding the entity and knowledge of the business ;b<w 'A_1 了解商业的实质和知识 \ruQx)5M Xw?D N*`L Assessing the risks of material misstatement and fraud 6"&cQ>$xh 评估材料错报和舞弊的风险 ,!#Am13 f3K-X1`]'U Materiality （level）， tolerable error {L-^J`> G 重要性（级别），可容忍误差 O^L]2BVC B7%K}|Qg Analytical procedures 6{h\CU}" 分析程序 /2tA
n #])"1f k Planning an audit
Q:A#4Z 规划审计工作 y]db]pP5 > mb}~wx` Audit documentation： working papers eZ' 8JU] 审计文件：工作底稿 w!F >fcm =:H-9 The work of others
=U]9> 其他机构的文件 +kL7" lw@Yn>eza Rely on the work of experts ,P eR}E;c 依靠专家的工作 (i~UH04r>s _{[6hf4p Rely on the work of internal audit n7t}G'*Y!^ 依靠内部审计工作 m<CrkKfpG gIB3 DuUo 3. Internal control 67j kU ! 内部控制 DbMVbgz<e %2QGbnt_* The evaluation of internal control systems irt9%w4" 对内部控制系统的评估 H$`U]
=s| *:%&z?<Fw Tests of control = pL$*` ]? 控制测试 yGa0/o18!? F 9%_@n Substantive procedures （time， nature， extent） &jDN6n3z 实质性程序（时间，性质，程度） K~L&Z ?~|E 4.O) /0sU Transaction cycles： revenue， purchases， inventory， etc. |Z:yd}d 交易周期：收入，采购，库存等。 x@NfN*?/+i { DYY9MG8 C[7!pd 4.Audit evidence 8zK#./0\ 审计证据 ]IuZ T f"Sp.'@ Obtain sufficient， appropriate audit evidence j.=:S; 获取足够、适当的审计证据 6n9/`D! cv '8_3 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations /YJo"\7 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 u?,>yf.;s MJ}{Q1|* The audit of specific items 9D3W _eIc 审计的具体项目 [jgVN w""D @)pC3Vi^ Receivables： confirmation \K$\-]N+ 应收帐款：确认 [2@:jLth= ex>7f%\ Inventory： counting， cut-off， confirmation of inventory held by third parties g QBS#NY 存货：数量，减值，第三方持有存货的确认 ]it.
R- b|i4me @ Payables： supplier statement reconciliation， confirmation A/y|pg5 应付帐款：供应商的申明一致，确认 +`d92T z 13?:a[~=Y Bank and cash： bank confirmation z^ 9oaoTl 银行存款和现金：银行的确认 ka_m
Q<{9 \uZpAV)5 Auditing sampling 8a6.77 c 审计抽样 =M1}HF,7>l @X/ 1`Mp 5.Review
]L3U2H`7 复核 "Q@m7j)( DOWWG!mx Subsequent events J!Z6$VERy 随后发生的事件 <X*o W ". i!YfR]"} }8 3
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:" %n$f#Ml_r Going concern a en% 持续关注
`+w= p7ET 0moA mfc Management representations jf)cDj 2 与管理层的交涉沟通 /
&Z8g4vc L&6^(Bn Audit finalization and the final review： unadjusted differences NfDS6i.Fqp 审核定稿和最后审查：未经调整的差异 x-i,v"8 (BY 0b%^ >/-H!jUF] 6. Reporting pCt2 -aam 报告 z}-CU GS 学会计论坛bbs.xuekuaiji.com t?9J'.p Appendix q
4Pv\YO 附录 "rMfe> ;FJ Audit procedure 1gK|n 审计程序 ;bwBd :Y
