1. Assurance engagements and external audit
保证约定和外部审计 Xyy;B
O : T\I}s"d Materiality， true and fair presentation， reasonable assurance c[J?`8 物质性，真实公平的描述，合理的保证 GK .^Gd qq .M]?Z Appointment， removal and resignation of auditors ^ gM oW 审计人员的的任命、免职和辞职 \@;$xdA$ r*HbglB Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion a?S5 = 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 4& X
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%c"PMTq( Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior V
6I77z 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 m0QE
S k>E^FB= Engagement letter CX?q %o2b 约定书（委托书） ">cLPXX g xY6 M4 2. Planning and risk assessment VK*Dm:G0 规划和风险评估 \ne1Xu :hM p[R4!if2 General principles ? C)a0>L 一般原则 7]W6\Z ?+av9;Kg Plan and perform audits with an attitude of professional skepticism >RJjm&M 持专业的怀疑态度计划和执行审计工作 Q2yD4>qy N8x[8Rp Audit risks = inherent risk ×control risk ×detection risk E|{(O 审计风险=内在风险×控制风险×检查风险 W*S}^6ZT` #lAC:>s3U Risk-based approach |j $r@ 基于风险的办法 fwQVx Je A,67)li3 Understanding the entity and knowledge of the business aIt Q(+y 了解商业的实质和知识 '
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hr$W t ?B Assessing the risks of material misstatement and fraud +t*V7nW 评估材料错报和舞弊的风险 ICck 0S! /]j^a:#"6t Materiality （level）， tolerable error Y TpiO Pf 重要性（级别），可容忍误差 <*JFY%y " fg$#ZCi Analytical procedures r1<dZtb 分析程序 Kzw br?&z P5Lb)9_Jw Planning an audit (#kKL??W 规划审计工作 lXtsnQOOK P:D;w2'Q Audit documentation： working papers ^h\(j*/#X 审计文件：工作底稿 0N;~(Vt2 [|".j#ZlK The work of others |RjAp.pm 其他机构的文件 ^'9.VVyz .RNY}bbk Rely on the work of experts Pi+pQFz5 依靠专家的工作 cWtuI(. nuKcq!L Rely on the work of internal audit 5{/uHscwLa 依靠内部审计工作 )]}G8A Az7
] qb 3. Internal control y1{TVpN 内部控制 6VUs:iO1j5 \?v?%}x The evaluation of internal control systems (+yH 对内部控制系统的评估 $RH. vtq$@#?~ b Tests of control hrNB"W|?x 控制测试 s$% t2UaV ?(Se$iTZ Substantive procedures （time， nature， extent） rjffp U 实质性程序（时间，性质，程度） JDJ"D\85 *\.8*6*$! Transaction cycles： revenue， purchases， inventory， etc. :KmnwYm 交易周期：收入，采购，库存等。 44NM of8N cY5w,.Q/ ! /KL krW 4.Audit evidence p}oGhO&= 审计证据 y'aK92pF: }u9#S Obtain sufficient， appropriate audit evidence >.M> ,m\ 获取足够、适当的审计证据
|nCVM\+5T rD+mI/ _J` Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations @( bg# 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 aFaioE#h( vPz$+&{I The audit of specific items %pIP #y[4 审计的具体项目 7nm'v'\u+V 5JHWt<n{P Receivables： confirmation b wM?DY 应收帐款：确认 [
*Dj7z t: - "NK"nb Inventory： counting， cut-off， confirmation of inventory held by third parties Oa2\\I
存货：数量，减值，第三方持有存货的确认 2 x>7>;> 6P3h 955c Payables： supplier statement reconciliation， confirmation ZIKSHC 9 应付帐款：供应商的申明一致，确认 jDb"|l T|8:_4/l Bank and cash： bank confirmation ;L,i">_%u[ 银行存款和现金：银行的确认 'hE'h?-7 B0U(B\~Y
Auditing sampling Q 0G5<:wc 审计抽样 j]FK.G' G x
%=&O 5.Review
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! ~h|3 复核 42~.N =2 CT5s`v!s Subsequent events HKr}" `I. 随后发生的事件 DK
eB%k 4Q/{l qG 2"HTD|yy O wuc9 (H5#r2h%Y Going concern 8v z h5,U 持续关注
99.F'Gz p^|6 / b Management representations "={* 0P 与管理层的交涉沟通 PtYG%
/s obE8iG@H Audit finalization and the final review： unadjusted differences =n 5n 审核定稿和最后审查：未经调整的差异 LPBa !fq 5x% Blkx $|xSM2 6. Reporting y=c={Qz@vn 报告 O2\(:tvw 学会计论坛bbs.xuekuaiji.com Fsm6gE`|n Appendix u7^(
?"x 附录 0 ^R, d M Audit procedure :_ y!p 审计程序 (BFwE@1"
