1. Assurance engagements and external audit
保证约定和外部审计 Rb=8(# MD qUl:] Materiality， true and fair presentation， reasonable assurance [ta3sEPjs 物质性，真实公平的描述，合理的保证 :4'Fq;%C 5Z @~d'D Appointment， removal and resignation of auditors Ei
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Z 审计人员的的任命、免职和辞职 I[$S
VPe# di,?` Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion u{>_ Pb 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 Ohe* m[ f:6%DT~a&C Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior F>!gwmn~ 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 BMlu>, !/|^
)d^U Engagement letter 3Hg}G#]WS 约定书（委托书） F')f i0= ( /): 2. Planning and risk assessment *k%3J9=-1 规划和风险评估 MV.$Ay g\O&gNq<)- General principles ^>H+#@R 一般原则 G"._]3 CPF g3"eEg5 NY Plan and perform audits with an attitude of professional skepticism ~~D
=Z# 持专业的怀疑态度计划和执行审计工作 -'jPue 2\ y5AJ1A6 ?E Audit risks = inherent risk ×control risk ×detection risk
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x`|! 审计风险=内在风险×控制风险×检查风险 gY=Ry=w9 qV`JZ \ n Risk-based approach Ml Bw=Nr 基于风险的办法 X|3l*FL .xIu Understanding the entity and knowledge of the business y!;PBsU%Sx 了解商业的实质和知识 5f'<0D;K ./ !6M Assessing the risks of material misstatement and fraud pHpHvSI 评估材料错报和舞弊的风险 Q#$#VT!F FID4@-- Materiality （level）， tolerable error >tFv&1iR 重要性（级别），可容忍误差 q%Fc?d9 yavoG k Analytical procedures ".=LzjE<gv 分析程序 6QC=:_M; }Cy
S_Tc Planning an audit qauZ-Qoc9 规划审计工作 :?}U Z# W18I"lHeh Audit documentation： working papers ]XAJ|[]sj* 审计文件：工作底稿 ,@b7N[h V;V,G+0Re The work of others 0/F/U=Z! 其他机构的文件 hDf|9}/UQd d'yA" b] Rely on the work of experts s?2
DLXv}! 依靠专家的工作 [3#A)# kWm \f AL:mJ Rely on the work of internal audit 5r$ X 依靠内部审计工作 C<?Huw4R0 4[eQ5$CB<u 3. Internal control KfVLb4@16_ 内部控制 [v!TQwMU sMikTwR/^ The evaluation of internal control systems *Ugtg9j 对内部控制系统的评估 DrTo" )T TBz
Oz:k Tests of control F$QA Ws 控制测试 3N ] /W6 r{Et Substantive procedures （time， nature， extent） 1;4 ]
HNI 实质性程序（时间，性质，程度） (xJZeY)-b^ n
nZ|oEF Transaction cycles： revenue， purchases， inventory， etc. 1{.=T&eG# 交易周期：收入，采购，库存等。 Viu+#J; l nv9kl Q@ tv+H4/ 4.Audit evidence 4Z Z/R?AiK 审计证据 r95l.
v o~*5FN}%+l Obtain sufficient， appropriate audit evidence t1I` n(]n 获取足够、适当的审计证据 l]s, CX v=~=Q*\l Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations ~x>?1 K 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 # h 4`f B >11 The audit of specific items :!wdqn 审计的具体项目 dtdz!'q)Y j|u6TG Receivables： confirmation =DhzV
D 应收帐款：确认 J)w58/`?t 5 E%dF9q Inventory： counting， cut-off， confirmation of inventory held by third parties z'G~b[kG4n 存货：数量，减值，第三方持有存货的确认 qGE? [\t[6 8qEK6- Payables： supplier statement reconciliation， confirmation t^ =6czk 应付帐款：供应商的申明一致，确认 #NAlje( 7 `dYM+ jpa Bank and cash： bank confirmation l"\W] 'T:r 银行存款和现金：银行的确认 e6n^l $' &DMKZMj<Q* Auditing sampling ~ "] 6 审计抽样 WCbv5)uTUs M. Fu>Xi 5.Review
0aMw 复核 Ba$Ibq,r/ {I !sXj Subsequent events LD J=<c! 随后发生的事件 HqW| X^PR];V:$ He4sP` &I Tm8c:S^uq) yTDlDOmV! Going concern ("t;
2Mw 持续关注 JNzNK.E!m- H4HWr6 Management representations "RG.27 与管理层的交涉沟通 vG'JMzAm ndk V(#wQS Audit finalization and the final review： unadjusted differences )+[{ MR ' 审核定稿和最后审查：未经调整的差异 (ia(
y(=C U$J l5[`F^ eD0Rv0BV^ 6. Reporting FTtGiGd|Zy 报告 5@$b@jTd 学会计论坛bbs.xuekuaiji.com {*8'bNJ Appendix t@Qs&DZ7k 附录 Ks.pb !r Audit procedure K8 .=bGyg 审计程序 p7Yej(B
