1. Assurance engagements and external audit
保证约定和外部审计 +[ !K Fe}Dnv)}Z Materiality， true and fair presentation， reasonable assurance S-*4HV_l 物质性，真实公平的描述，合理的保证 L'.7V ~b{ h>9GfF3 Appointment， removal and resignation of auditors 6Wl+5
a6V 审计人员的的任命、免职和辞职 `|[Q]+Mx {U>B\D Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion kU0e;r1 N 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 fQM:NI? 9? lo Oh }y+ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior jUYb8: B 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 UO>ADRs} DR;rK[f Engagement letter hIE$u t + 约定书（委托书） Jc95Ki1X -r7*C :E 2. Planning and risk assessment Z G3u 规划和风险评估 Z+x,Aw q 1ve
%xF General principles rLtB^?A z 一般原则 9t9x&.A L TzD\C' Plan and perform audits with an attitude of professional skepticism LY(YgqL 持专业的怀疑态度计划和执行审计工作 YNHQbsZUI, }Rl^7h <! Audit risks = inherent risk ×control risk ×detection risk B"KDr_,, 审计风险=内在风险×控制风险×检查风险 [ =/Yo1:v bT93R8yp Risk-based approach Z8mS m[w 基于风险的办法 wwmHr!b :6 5 @ c/,6l Understanding the entity and knowledge of the business }7L o}} 了解商业的实质和知识 DPV>2'
fV QEtf-xNn^ Assessing the risks of material misstatement and fraud F/8="dM 评估材料错报和舞弊的风险 B"; >zF 3jR> Materiality （level）， tolerable error
;&iZ { 重要性（级别），可容忍误差 m 0jm$> :Z R{6 ~7<m. Analytical procedures 7
k:w3M 分析程序 o4Ny9s H| UGR
~& Planning an audit skSs|slp 规划审计工作 HV0! G -h EuH[G_5e 0 Audit documentation： working papers xvpCOoGsz 审计文件：工作底稿 SK][UxoHm ko7*9` The work of others yZHh@W4
v 其他机构的文件 $RAS pM ;7 /
;4Z Rely on the work of experts 1UHlA8w7 Q 依靠专家的工作 322)r$!" 3P}^Wu Rely on the work of internal audit 2D'b7zPJ3 依靠内部审计工作 PJ $C$G .
W7Z pV 3. Internal control h
eR$j 内部控制 '
\8|`Zb A,H |c=" The evaluation of internal control systems (B/od # nU 对内部控制系统的评估 YZ0y_it)
!Py SYY Tests of control Jm# mC 控制测试 Q85Y6', %jBI*WzR Substantive procedures （time， nature， extent） 3AQu\4+A 实质性程序（时间，性质，程度） 6Wn"h|S ^Fop/\E Transaction cycles： revenue， purchases， inventory， etc. {?+dVLa^; 交易周期：收入，采购，库存等。
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qX} jsp)e = M= ]]kJ:I 4.Audit evidence 7>@g)%", 审计证据 2SABu796j 3oo Tn-`{ Obtain sufficient， appropriate audit evidence FS+v YqwK 获取足够、适当的审计证据 RJ63"F $ 9im<J' Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations <+r<3ZBA 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 $D
%[}[2 {y\5 9 The audit of specific items H) 5V
\ 审计的具体项目 r5s$#,O/&Q Qzh`x-S Receivables： confirmation Shag4-*@hi 应收帐款：确认 I_aS C 4 sM
_m Inventory： counting， cut-off， confirmation of inventory held by third parties C)H1<Br7 存货：数量，减值，第三方持有存货的确认 ", Ge:\TR= T+knd'2V6 Payables： supplier statement reconciliation， confirmation QPZ|C{Ce 应付帐款：供应商的申明一致，确认 QRw/d}8l z>& |:VGG Bank and cash： bank confirmation n7$2 1*, 银行存款和现金：银行的确认 -ge :y2R_w y]YUuJ9a Auditing sampling 9{(A- 审计抽样 [W*xPXr* I5$]{: L|9 5.Review
O\z]1`i*o 复核 3 B^`xnV $TK<~3`
Subsequent events I<}<!.Bc! 随后发生的事件 H6Dw5vG
"l gQ8Fj L6? c&]nAn( ] hC6PKJU muZ6 }&4 Going concern >I&'Rj&Mc 持续关注 sSdnH_;& K:_5#!*^98 Management representations m,1Hlp 与管理层的交涉沟通 s<hl>v Y_' WKDa]({k% Audit finalization and the final review： unadjusted differences Yg< 4}l." 审核定稿和最后审查：未经调整的差异 Q[Xh{B y$h.k"x` (7k}ysc 6. Reporting &X`z k 报告 <,\Op=$l3I 学会计论坛bbs.xuekuaiji.com O dWZYWj Appendix fk)5TPc^ 附录 m R|;}u;d Audit procedure tUXly|k 审计程序 lq[o2\
