1. Assurance engagements and external audit
保证约定和外部审计 Vo@7G@7K( (|K+1R Materiality， true and fair presentation， reasonable assurance PPB/-F]rr 物质性，真实公平的描述，合理的保证 xqzeBLU M5ZH
6X@5 Appointment， removal and resignation of auditors |y U!d
% 审计人员的的任命、免职和辞职 7b[s W|{ |${4sUR Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion P}} G9^ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 q$:7j5E {6v.(Zlh$ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior J :N(U0U 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 'v d&r @N =U3S"W % Engagement letter o>r
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约定书（委托书） {P8d^=#q Pp-N2t86#2 2. Planning and risk assessment Nn[*ox#i 规划和风险评估 b!] O]dk# no3yzF3Hi General principles -U /)y:k!% 一般原则 9jTBLp-i#N ,2fi`9=\ Plan and perform audits with an attitude of professional skepticism Oj c Tu 持专业的怀疑态度计划和执行审计工作 Vc(4d-d5 6kH6"
Audit risks = inherent risk ×control risk ×detection risk 'Gn>~m 审计风险=内在风险×控制风险×检查风险 9r].rzf9 zWC| Qe Risk-based approach Zo<)r2|O. 基于风险的办法 )XDBK* ! HDH G~<s Understanding the entity and knowledge of the business [ =>=5'- 了解商业的实质和知识 {$z54nvw$ $H@ SXx Assessing the risks of material misstatement and fraud uCDe>Q4@/ 评估材料错报和舞弊的风险 ']1n?K=A $xWwI( SaB Materiality （level）， tolerable error mKZzSd)p 重要性（级别），可容忍误差 (SyD)G\rj ty,oj33 Analytical procedures +-j-)WU?, 分析程序 nqo{]fn lny b4d/ Planning an audit 4/b.;$ 规划审计工作 Y)1/f EM >9{?&#]x Audit documentation： working papers -{\(s=% 审计文件：工作底稿 e fX nF*Z 9-;-jnDy The work of others u}iuf_ 其他机构的文件 ;7P '>j1?U xsH1) Rely on the work of experts ]I\GnDJ^ 依靠专家的工作 Kv|
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-_7 u"HGT=Nl Rely on the work of internal audit 4 H#-2LV` 依靠内部审计工作 r^~+ <" qq5X3K2& 3. Internal control Pf[E..HF*d 内部控制 ;ek*2Lh U!(.i1^n The evaluation of internal control systems ?@rd,:'dE 对内部控制系统的评估 1p}Wj*mc V'i-pn2gyu Tests of control |`LH|6
/ 控制测试 = QBvU)Ki p /
ITg Substantive procedures （time， nature， extent） [Z$H <m{c- 实质性程序（时间，性质，程度） "W7|Xp ab6I*DbF Transaction cycles： revenue， purchases， inventory， etc. $%~ JG
( 交易周期：收入，采购，库存等。 zS%XmS\ <F7a!$zQ MNu0t\`p4 4.Audit evidence )pHtsd. eP 审计证据 8}0wSVsxV$ 0fOhCxtL@ Obtain sufficient， appropriate audit evidence TDH^x1P 获取足够、适当的审计证据 IbI0".o o !tC{"g Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations % >m.Z#R( 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 f!'i5I] ]DVr-f
~ The audit of specific items -ZaeX]^&Q\ 审计的具体项目 O <Rh[Aqn pkn^K+<n, Receivables： confirmation lb_N"90p 应收帐款：确认 BP3Ha8/X .
ck?JXg Inventory： counting， cut-off， confirmation of inventory held by third parties P6v ANL-B 存货：数量，减值，第三方持有存货的确认 QC+
Z6WS; E=8'! Payables： supplier statement reconciliation， confirmation j*.;6}\o 应付帐款：供应商的申明一致，确认 *z~,|DQ(A RIMSXue*Ha Bank and cash： bank confirmation ;C@mT;hR 银行存款和现金：银行的确认 xgk~%X%K 3]*Kz*i Auditing sampling :{%[6lE^G 审计抽样 4zyQ "?A~ zZ%[SW&vC 5.Review
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7| b) Subsequent events N68mvBe 随后发生的事件 Lwl1ta- ^%7( ^\}q q >_ yNI0
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2 cB uuq Going concern `p() ko 持续关注 - pC'C%Q ]R T Management representations `DYhGk 与管理层的交涉沟通 b G:\*1T 'zYS:W Audit finalization and the final review： unadjusted differences /QQRy_Z1) 审核定稿和最后审查：未经调整的差异 0+C cNY9 !UoA6C: +9Tc.3vQ 6. Reporting 5 bI :xL} 报告 ve
d]X! 学会计论坛bbs.xuekuaiji.com <st <oR' Appendix g# $ C8k 附录 l eC!Yj Audit procedure !y d B,S 审计程序 KqG b+N-@
