1. Assurance engagements and external audit
保证约定和外部审计 ;D fY#- *0Sk d Materiality， true and fair presentation， reasonable assurance 52Z2]T
c , 物质性，真实公平的描述，合理的保证 86=}ZGWd <L8' ! q} Appointment， removal and resignation of auditors ^ B fC 审计人员的的任命、免职和辞职 8e1UmM[
=O5pY9UO Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion &5B'nk" 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 65JF`] }C"%p8=HM Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior :!WHFB
o 8 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 -
M4J JV( 7x|9n Engagement letter g}k`o!q 约定书（委托书） 6]WAUK%h Q{>+ft U 2. Planning and risk assessment KQ!8ks] 规划和风险评估 yg<R=$n, Q Z&+ g;(g General principles
M^=zt 一般原则 61C7.EZZ; PUMXOTu] Plan and perform audits with an attitude of professional skepticism k8&;lgO ' 持专业的怀疑态度计划和执行审计工作 +>6 iYUa |6sp/38#p Audit risks = inherent risk ×control risk ×detection risk _Xe>V0 审计风险=内在风险×控制风险×检查风险 pP&7rRhw KOk4
^#h@ Risk-based approach '}53f2%gKa 基于风险的办法 M=@:ZQ^! N X*Q
F+ Understanding the entity and knowledge of the business +SR+gE\s0 了解商业的实质和知识 MzdV 2. _^Ubs>d=* Assessing the risks of material misstatement and fraud i tt3.:y 评估材料错报和舞弊的风险 ;#W2|'HD e5ZX Materiality （level）， tolerable error JzQ_{J`k 重要性（级别），可容忍误差 oM>l#><nq r=
`Jn6@ Analytical procedures U2#"p
分析程序 {T$9?`h~M )0]'QLH Planning an audit MS~(D.@ZS 规划审计工作 &AeX * SJ_z(CZm Audit documentation： working papers tKOmoC 审计文件：工作底稿 zZPO&akB" J5K^^RUR The work of others DN>[\h g 其他机构的文件 EH J
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^0@86 Rely on the work of experts O3,jg |, 依靠专家的工作 U)o-8OEZ9 ~g]Vw4pv Rely on the work of internal audit PJ|P1O36a 依靠内部审计工作 0*3R=7_},o <
44G ]eb 3. Internal control w,.TTTad 内部控制 N )X3XTY
Mk 6(UXY The evaluation of internal control systems 2* & ^v 对内部控制系统的评估
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Rw05r Tests of control Vx u0F]% 控制测试 -$ls(oot F0TB<1 Substantive procedures （time， nature， extent） ~Fcm[eo C 实质性程序（时间，性质，程度） $t[FH&c( >1Ibc=}g Transaction cycles： revenue， purchases， inventory， etc. s2V:cMXFn 交易周期：收入，采购，库存等。 `4J$Et%S F v 2-( eu-*?]&Di 4.Audit evidence ?dg [:1R} 审计证据 k
1~&x$G c7k~S-nU Obtain sufficient， appropriate audit evidence &DX! f 获取足够、适当的审计证据 ITI) soa~ S9y} Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations K;G~V \ 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 oJz^|dW Q(?#'<.# The audit of specific items 4xje $/_d
审计的具体项目 !wVM= z^G `*R:gE= Receivables： confirmation n b?l
TX~ 应收帐款：确认 N =}A Z{$ =8.
,43+ Inventory： counting， cut-off， confirmation of inventory held by third parties Xl#ggub? 存货：数量，减值，第三方持有存货的确认 +'HqgSPyb f}P3O3Yv& Payables： supplier statement reconciliation， confirmation :g0zT[f 应付帐款：供应商的申明一致，确认 qR8Lh( "i 2HA:"v8 Bank and cash： bank confirmation r`d4e,( 银行存款和现金：银行的确认 ^6V[=! & H 8Fu(Ft^9 Auditing sampling ea
'D td 审计抽样 VlsnL8DV #q=Efn' 5.Review
'zTLl8P 复核 0S!K{xyR /
zPO Subsequent events (hbyEQhF 随后发生的事件 } Zn} ]{@-HTt W hy`ziks JK5gQ3C[
e* NnVys Going concern hRhe& , v 持续关注 iqWQ!r^ `M8i92V\qY Management representations ) 3EY; 与管理层的交涉沟通 n/:33DAB E ~<J
C"] Audit finalization and the final review： unadjusted differences &Ok):` 审核定稿和最后审查：未经调整的差异 !%c\N8<>GD q@8*Xa > 2 FJ*f/ 6. Reporting x s|FE3:a 报告 + cN8Y}V 学会计论坛bbs.xuekuaiji.com )+DmOsH Appendix M .mfw#* 附录 YIYmiv5 Audit procedure @\#td5' 审计程序 %Q|At gp
