1. Assurance engagements and external audit
保证约定和外部审计 n82N@z<8] XQAdb "` Materiality， true and fair presentation， reasonable assurance R7: >'*F 物质性，真实公平的描述，合理的保证 pI2g\cH> '=?IVm #C Appointment， removal and resignation of auditors lhsd 39NM 审计人员的的任命、免职和辞职 2_@vSwC J
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n Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion . a._W ZF 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 X]6Hgz66 EU?)AxH^ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior =Kf V;.& 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
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1 C' x?riJ/ Engagement letter 7kmU/ (8 约定书（委托书） [ iE% P^ a1] @&D r 2. Planning and risk assessment L~N<<8?\ 规划和风险评估 ]$ [J_f*x =Q985)Y& General principles 4%wP}Zj# 一般原则 ~nk{\ rWO .kWMr^ g Plan and perform audits with an attitude of professional skepticism =!{7ZSu\ 持专业的怀疑态度计划和执行审计工作 o.yuz+ <4, hrx&. Audit risks = inherent risk ×control risk ×detection risk M&P?/Zi=L 审计风险=内在风险×控制风险×检查风险 k(|D0%#b7 Mx<V ;GPm Risk-based approach 3=w$1.B d 基于风险的办法 [<m1xr4"k llVm[7 Understanding the entity and knowledge of the business *,g|I8?%VD 了解商业的实质和知识 j'Ry.8} o33 wePx, Assessing the risks of material misstatement and fraud f\CJ |tKX 评估材料错报和舞弊的风险 Zcq'u
jU R2 k R Materiality （level）， tolerable error 4DY\Qv W5 重要性（级别），可容忍误差 K=x>%6W7b @]r,cPx0Y Analytical procedures bdh6ii 分析程序 ^`ah\L $$7Mq*a> Planning an audit G+Ft2/+\ 规划审计工作 6gz
!K"S !#0Lo->OO Audit documentation： working papers 5S
4kn.3 审计文件：工作底稿 JvFd2@ hwkm'$} The work of others k<p$BZ 其他机构的文件 < GoUth.# QkbXm[K.Z Rely on the work of experts ] ?!#*<t r 依靠专家的工作 9PXG*r|D :o$k( X7a Rely on the work of internal audit yPG,+uQ$. 依靠内部审计工作 9 ?"]dEM c#'t][Ii 3. Internal control
ismx evD 内部控制 Bw^*6P^l K|Sh
The evaluation of internal control systems (]*
Ro 8 对内部控制系统的评估 ``*iK (> O'^W\3p Tests of control / NvHM$5O% 控制测试 LWG%]m|C }7p`8? Substantive procedures （time， nature， extent） #- S%aeB 实质性程序（时间，性质，程度） nr qr p ~DYUI#x Transaction cycles： revenue， purchases， inventory， etc.
fFu +P<?" 交易周期：收入，采购，库存等。 '1'#,u! *?sdWRbu}l m2wGg/F5 4.Audit evidence I8*_\Ez 审计证据 fBtTJ+51} (+SfDL$m Obtain sufficient， appropriate audit evidence ?N*m2rv 获取足够、适当的审计证据 HCOv<k 1/b5i8I2 v Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations xgsE JE 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 fmqHWu*wG VX+:k.} The audit of specific items \ @")2o+ 审计的具体项目 {8b
6M QD6<sw@]P Receivables： confirmation vjN P 应收帐款：确认 PVfky@wl" n*twuB/P 1 Inventory： counting， cut-off， confirmation of inventory held by third parties x-0O3IIE 存货：数量，减值，第三方持有存货的确认 R@ksYC3 F N %;bV@A9 Payables： supplier statement reconciliation， confirmation v6uXik 应付帐款：供应商的申明一致，确认 .|ZO2MCd b; kgP`%% Bank and cash： bank confirmation !vd(WKq 银行存款和现金：银行的确认 Y!!w*G9b D==C"} J Auditing sampling l X g
. ` 审计抽样 F3)w('h9c be^+X[ 5.Review
]7+9>V 复核 k*xMe - .7GTL Subsequent events IR_&dWHyc 随后发生的事件 10?+6*d _]oNbcbt( pi?$h"y7Q z89!\Q 'YFy6rds Going concern 4i]h0_ ] 持续关注 5~,usA * Veeuw Management representations B EN
U 与管理层的交涉沟通 mz -sazgV l~m C$>f Audit finalization and the final review： unadjusted differences
9E`La f 审核定稿和最后审查：未经调整的差异 QOT|6)Yb ;RR\ Hwix _bsAF^ ; 6. Reporting B183h 报告 +f){x9
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kAal26 z Appendix S N#Cnu } 附录 bd'io O Audit procedure Vi 9Kah+ 审计程序 |3]#SqX
