1. Assurance engagements and external audit
保证约定和外部审计 5KK{%6#f\ .XI
r?>G Materiality， true and fair presentation， reasonable assurance <p09oZ {6 物质性，真实公平的描述，合理的保证 3M w}R6g@# Ex 6o=D2 Appointment， removal and resignation of auditors 'X54dXS?l 审计人员的的任命、免职和辞职 t{~@ I Z^<Sj5}6 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion z=B<
`}@3 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 : aH%bk )]wuF` Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior !Pw$4 8cg 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 =9(tsB gTX )PwQ^||{ Engagement letter 4 x( F&0 约定书（委托书） 7g5@vYS+ U3/8A:$
y 2. Planning and risk assessment C *
a,<` 规划和风险评估 /V#7=,, 9T$u+GX' General principles <z',]hy 一般原则 XwtAF3oz kAeNQRjR Plan and perform audits with an attitude of professional skepticism "(<%Ua 持专业的怀疑态度计划和执行审计工作 a/ b92*&k ! j{Cu A/ Audit risks = inherent risk ×control risk ×detection risk W=3? x 审计风险=内在风险×控制风险×检查风险 ac|/Y$\w T RDxT Risk-based approach %uua_&#) 基于风险的办法 1#]B^D &5d\~{; Understanding the entity and knowledge of the business 7x (v? 了解商业的实质和知识 W1hX?!xp! 5*B tb#: Assessing the risks of material misstatement and fraud } YRO'Q{ 评估材料错报和舞弊的风险 k&!6fZ) JDKLKHOMZ Materiality （level）， tolerable error eKyqU9 重要性（级别），可容忍误差 IhfZLE., TVYz3~m Analytical procedures Tv 1]v. 分析程序 $C$ub&D
~" R1Yqz $# Planning an audit )%t7\1)B3 规划审计工作 fq=:h\\G nSH
Nis Audit documentation： working papers .'&V#D0 审计文件：工作底稿 }qL~KA{& 1LX)4TCC The work of others tJAnuhX 其他机构的文件 z-I|h ~ii p jd o| Rely on the work of experts @+E7w6>% 依靠专家的工作 L0xsazX:x ~3d*b
8 Rely on the work of internal audit 50 *@.!^* 依靠内部审计工作 8 ip^] 3Soy3Xp 3. Internal control *{4
ETr7 内部控制 /S[?{Q A F )7j@h^ The evaluation of internal control systems ']h
IfOD"r 对内部控制系统的评估 ] );NnsG Sk$K qHX( Tests of control )'t&q/Wn 控制测试 LZa
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x H#`8Ey Substantive procedures （time， nature， extent） ;Yv14 {T! 实质性程序（时间，性质，程度） M9DgO4xl hX3@f;[B2 Transaction cycles： revenue， purchases， inventory， etc. =9<$eLE0 交易周期：收入，采购，库存等。 )(]Envb?A0 [4: Yi {> X|' 2R^V. 4.Audit evidence ,_bp)-O G 审计证据 jqtVpNwM }jiK3?e Obtain sufficient， appropriate audit evidence j_V/GnEQ 获取足够、适当的审计证据 9DPb|+O- X.eB ;w/} Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations TRy^hr8~ 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 <]'|$8&jY MyFC
JJ/ The audit of specific items (0}j]p'w 审计的具体项目 QtlT&|$ \XDmK
Receivables： confirmation d' OGVN 应收帐款：确认 &`@lB (m sG1BNb_ Inventory： counting， cut-off， confirmation of inventory held by third parties `S$sQ& 存货：数量，减值，第三方持有存货的确认 lQ$+JX;n(y SBL+e]P Payables： supplier statement reconciliation， confirmation g}Mi9Kp 应付帐款：供应商的申明一致，确认 _r5wF(Y?7 tah }^ Bank and cash： bank confirmation K_&_z 银行存款和现金：银行的确认 U(Z!J6{c zi.mq&,]R Auditing sampling =f `=@] 审计抽样 N iISJWk6' yW`e |! 5.Review
RY<%'\A`~ 复核 N WaO_ sm *(Ro;?O,pi Subsequent events WGMb8 /{$P 随后发生的事件 ~ k<SbFp 73)Ll"( 9 rS, ? nALnB 1 snq;:n! Going concern -=sf}4A 持续关注 UFf,+4q jzMg'z/@J Management representations
#Qsk}Gv 与管理层的交涉沟通 ])UwC-l
Man^<T%F Audit finalization and the final review： unadjusted differences Khap9a_q- 审核定稿和最后审查：未经调整的差异 sZ wZWD' bBG/gQ M}KZG'7 6. Reporting /tzlbI]z 报告 uQ^hV%|" 学会计论坛bbs.xuekuaiji.com gi1j/j7 Appendix )ji@k(x27q 附录 ;AJ<
LC Audit procedure v8 审计程序 +(y>qd
