1. Assurance engagements and external audit
保证约定和外部审计 [?2,(X0yh1 *\`<=,H6< Materiality， true and fair presentation， reasonable assurance UM^~a$t 物质性，真实公平的描述，合理的保证 D@c@Dt STPRC&7; Appointment， removal and resignation of auditors *lQa ^F 审计人员的的任命、免职和辞职 FRayB VHL S{,|Fa^PPO Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion gE8>o:6)6: 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 XS.*CB_m_ KD-
-w(4 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior g3(LDqB'. 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 1 r3}
V7 :k d]n$] Engagement letter WDt 6{5T 约定书（委托书） ej \S c7. Fj"/jdM 2. Planning and risk assessment y!_8m#n S 规划和风险评估 F;BCSoO4 J_9[ x mM General principles C3(h j 一般原则 \(r$f!` .s KfwcYu4 Plan and perform audits with an attitude of professional skepticism r^ABu_u(`I 持专业的怀疑态度计划和执行审计工作 S7~HBgS< bo@,
B Audit risks = inherent risk ×control risk ×detection risk 4I*'(6
,! 审计风险=内在风险×控制风险×检查风险 e -b> @R (Op|9 Risk-based approach Tf('iZ2+ 基于风险的办法 `O0y8 ACpecG Understanding the entity and knowledge of the business -x|!?u5F 了解商业的实质和知识 [ B*r{ FwD
q@Oj Assessing the risks of material misstatement and fraud Z{?T1 =n 评估材料错报和舞弊的风险 Z_[L5B]Gwd R]0`- _T Materiality （level）， tolerable error S27s Rxfr 重要性（级别），可容忍误差 FOjX,@x& nwIj?(8x Analytical procedures c6SX z%'k 分析程序 3jHg9M23[^ # L57d Planning an audit Q8$;##hzt 规划审计工作 4
= T_h` "{zqXM}:C Audit documentation： working papers :39arq 审计文件：工作底稿 s^Xs*T@~h DhD##5 a The work of others m) Wq *&,o 其他机构的文件 XWq"_$&LF kO$n0y5e Rely on the work of experts *p9 k> )'J 依靠专家的工作 \C4 wWh-A m c{W\
H Rely on the work of internal audit ln8es{q 依靠内部审计工作 A;o({9VH`Z 1qBE|P wBp 3. Internal control 7xYz9r)w` 内部控制 zL'S5'<F| $8SSu|O+ x The evaluation of internal control systems E[4
vUnm- 对内部控制系统的评估 1aUg({
!YZKa- Tests of control |nGv:= H@ 控制测试 hTmJ
~m'J ?Mn~XN4F_ Substantive procedures （time， nature， extent） 9}Ge@a<j 实质性程序（时间，性质，程度） {JF"PAS7 $\b Vu2&I Transaction cycles： revenue， purchases， inventory， etc. B+Ft
> 交易周期：收入，采购，库存等。 @AK& R~< ai; Q,Vy 16 \)C/* 4.Audit evidence $: |`DCC 审计证据 %~,Fe7#p 1b 2 Obtain sufficient， appropriate audit evidence };<?W){!H 获取足够、适当的审计证据 C [d1
n#@r u|6 -[ I Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations t*H
|*L#YR 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 yrl7 5?([jAOf The audit of specific items w.#z>4#3- 审计的具体项目 !nlr!+(fV Mc!LC
.8 Receivables： confirmation 5UG9&:zu'V 应收帐款：确认 69apTx r adP%W-U Inventory： counting， cut-off， confirmation of inventory held by third parties Upcx@z J 存货：数量，减值，第三方持有存货的确认 !hHX8TD^J ?/-WH?1I Payables： supplier statement reconciliation， confirmation )VqPaKZl 应付帐款：供应商的申明一致，确认 RD jw| V Z:es7<#y Bank and cash： bank confirmation md!!$+a%| 银行存款和现金：银行的确认 9Oo
`4 96J]g*o(uU Auditing sampling 65*Hf3 ~~ 审计抽样
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G 复核 [Q J " Up(Vj@ Subsequent events p
. P#S 随后发生的事件 } # L_R \okv}x^L=Z Gf:dN_e6. 5`g VziS!S ,2 +d+Zuh Going concern MNb9 ~kM 持续关注 c~;V vYu noEl+5uY Management representations _\Z'Yl 与管理层的交涉沟通 dU2; B3u/
y Audit finalization and the final review： unadjusted differences dNF_ T?E\ 审核定稿和最后审查：未经调整的差异 @)vQ>R\ k< NGkx g: `h'=F(v(} 6. Reporting cAot+N+9|] 报告 >goHQ
30: 学会计论坛bbs.xuekuaiji.com 8oXp8CC Appendix UK1 )U)*+ 附录 q9{)
nU Audit procedure /!A"[Tyt 审计程序 ~K 99DK.
