1. Assurance engagements and external audit
保证约定和外部审计 J MM W YAmb `CP Materiality， true and fair presentation， reasonable assurance ,
v&(Y Od 物质性，真实公平的描述，合理的保证 bs'n+:X ` {}Za_(Y,] Appointment， removal and resignation of auditors 8KNZ](Dj 审计人员的的任命、免职和辞职 A +)`ZTuO #5j\C+P}| Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 188*XCtjQ9 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 e~':(/%|5; eR" <33{ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior V2G 6Kw9gt 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 I!?}jo3 k # rBB Engagement letter y^%y<~f 约定书（委托书） 1sH&
sGy7 6MkP |vr6 2. Planning and risk assessment E@3 aI
Axh 规划和风险评估 r>U@3%0& m9Hit8 f@Q General principles WeiFmar 一般原则 o0 vUj mdg i5v Plan and perform audits with an attitude of professional skepticism }Z,x~G 持专业的怀疑态度计划和执行审计工作 !GGkdg*-*9 &JI8]JmU) Audit risks = inherent risk ×control risk ×detection risk W{gb:^;zb 审计风险=内在风险×控制风险×检查风险 uR r o?m< |H+Wed| Risk-based approach %|i`kYsy 基于风险的办法 :[!j?)%> aAA U{EWW Understanding the entity and knowledge of the business xK\d4 " 了解商业的实质和知识 y;H-m>*% ox (%5c)b| Assessing the risks of material misstatement and fraud /~f'}]W 评估材料错报和舞弊的风险 & 9
?\b7 2('HvH] k Materiality （level）， tolerable error sp*v?5lW 重要性（级别），可容忍误差 5N&?
KA- 4Wm @W E Analytical procedures EJNU761 分析程序 6b \&~b@T hFl^\$Re Planning an audit P(z+ +A& 规划审计工作 v Op K Np %n: k# Audit documentation： working papers 7{ I0s;R 审计文件：工作底稿 nK%LRcAs m-"w0Rl1T The work of others exUu7& *: 其他机构的文件 *itUWpNhr xx%j.zDI] Rely on the work of experts 1Z~FCJz 依靠专家的工作 Ge-vWf-RbB *6DB0X_-} Rely on the work of internal audit sI^Xb@'09$ 依靠内部审计工作 "mvt>X <T|3`#o0 3. Internal control 76h ,]xi
内部控制 (S\[Y9
wyO4Y The evaluation of internal control systems $6i X 对内部控制系统的评估 Q:k}Jl V/I<g Tests of control ;P%1j| 7 控制测试 iV
q' r4S f5VLw`m}.8 Substantive procedures （time， nature， extent） ]a*d# 实质性程序（时间，性质，程度） ]R f [y ' =8d?aeF Transaction cycles： revenue， purchases， inventory， etc. xH"/ 1g 交易周期：收入，采购，库存等。 "N bq#w\ fN^8{w/O
hAnP Xi D 4.Audit evidence 9c,'k#k 审计证据 MH9q ;?.J Ata:^qI Obtain sufficient， appropriate audit evidence %oa-WmWm 获取足够、适当的审计证据 .Una+Z s/ qYa]) Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations =BAW[%1b 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 ,,Q O^j]4~ BdblLUGK# The audit of specific items .p ]RKS=(: 审计的具体项目 " h~Z
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g Receivables： confirmation F]]]y5t 应收帐款：确认 4` ]^ @"{ qCpp6~]Um Inventory： counting， cut-off， confirmation of inventory held by third parties 9YQb & 存货：数量，减值，第三方持有存货的确认 Rmt~,cW!\
zC@o Payables： supplier statement reconciliation， confirmation ?u=Fj_N_ 应付帐款：供应商的申明一致，确认 {xB!EQ" as4;: Bank and cash： bank confirmation /dQl)tL 银行存款和现金：银行的确认 j2.|ln"! JZ*/,|1}EC Auditing sampling bj0G5
dc= 审计抽样 )<;Y-u.UW )E@.!Ut4o 5.Review
z] P SpUd 复核 dIa+K?INX i8[t=6Rm@ Subsequent events %D}kD6= 随后发生的事件 {V$|3m>:* }c`"_L w?k>:,'[ ith
3 =`3 K'Tm_"[u Going concern mPN@{.(j
持续关注 &5spTMw8 Mxsa-?R;v Management representations wh\}d4gN 与管理层的交涉沟通 3<Zq ]jk?n ?U5{Wa85D Audit finalization and the final review： unadjusted differences # 448-8x 审核定稿和最后审查：未经调整的差异 |\<`Ib4j lhz{1P]s 8#
>op6^ 6. Reporting t ?ZI".> 报告 O=&0 H|B 学会计论坛bbs.xuekuaiji.com R{3N& C Appendix KL:j?.0 附录 C'+YQ]u Audit procedure gsv uE 审计程序
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