1. Assurance engagements and external audit
保证约定和外部审计 '@hUmrl %A'mXatk Materiality， true and fair presentation， reasonable assurance [BJzZ>cY 物质性，真实公平的描述，合理的保证 FGHCHSqLq "` `>
ii Appointment， removal and resignation of auditors ^@RvCJ+ 审计人员的的任命、免职和辞职 U'(zKqC ox&? `DO Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 9 ?O8j1F 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 M(K7xx+G LOcZadr Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior i]?
Eq?k 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 0Atha>w^o~ S sW<,T Engagement letter 3 mAiz q3 约定书（委托书） sBa:|(Y. y,|2hrj/0E 2. Planning and risk assessment (XmmbAbVom 规划和风险评估 0 {z8pNrc 3w"JzC@ General principles 2p](`Y` 一般原则 jIe
/ X] G>0d^bx;E Plan and perform audits with an attitude of professional skepticism oj Y.6w 持专业的怀疑态度计划和执行审计工作 YlbX_h2S" v/rBjUc+X Audit risks = inherent risk ×control risk ×detection risk CE96e y 审计风险=内在风险×控制风险×检查风险 i5 6Rd b xCXsyZ2h Risk-based approach T%6JVFD 基于风险的办法 bS~Y _]B !
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A Understanding the entity and knowledge of the business HYGd
:SeH 了解商业的实质和知识 lCp6Uk E qK d ="PR} Assessing the risks of material misstatement and fraud QCZ88 \jX[ 评估材料错报和舞弊的风险 Qe _{<E N6-7RoA+ Materiality （level）， tolerable error 9M27;"gK 重要性（级别），可容忍误差 iv +a5 Z8bg5% Analytical procedures uBt
]4d* 分析程序 YAT@xZs- mih}?oi Planning an audit vkhPE(f 规划审计工作 AP,ZM pw !nkIXgWz Audit documentation： working papers Uvm.|p _V 审计文件：工作底稿 d"db`8 ;S M K W ~rrR The work of others .uauSx/#4 其他机构的文件 [T =>QS@g iQ:eR]7X Rely on the work of experts <dP \vLH_ 依靠专家的工作
5U7,,oyh F <p` )? Rely on the work of internal audit K
|=o - 依靠内部审计工作 ux1(> o[_,r]%+D 3. Internal control fiWN^sTM 内部控制 U&])ow): 8e>B>'nH The evaluation of internal control systems & tT6.@kH 对内部控制系统的评估 B2]52Fg-" lG'D/# Tests of control ,hI$nF0 }p 控制测试 JRz) A4P /+% aS PQ Substantive procedures （time， nature， extent） S
dmz (R 实质性程序（时间，性质，程度） &t8, 326; Yl&[ _
l Transaction cycles： revenue， purchases， inventory， etc. 5\h 6"/6Df 交易周期：收入，采购，库存等。 X:Wd%CHP Nkj$6(N=zJ V;S V0~& 4.Audit evidence *Oy*
\cX2[ 审计证据 2qE_SSXn ?sd
Si-- Obtain sufficient， appropriate audit evidence A+Isk{d 获取足够、适当的审计证据 z4BU}`;b3t W3!-;l Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations s(Gs?6}>T 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 AYY (<b q 7KHx b The audit of specific items vv,<#4d 审计的具体项目 ](R
/4 \K\eq>@ 6 Receivables： confirmation wg)Bx#>\L: 应收帐款：确认 "$(D7yFO ej_u):G* Inventory： counting， cut-off， confirmation of inventory held by third parties sjLMM_' 存货：数量，减值，第三方持有存货的确认 Q3hf =&$
iYT?6Y|+ Payables： supplier statement reconciliation， confirmation 0'F/z%SMj 应付帐款：供应商的申明一致，确认 Ix_w.f =8 >e/>@ J* Bank and cash： bank confirmation u
VD^X* 银行存款和现金：银行的确认 In?+ ($<&H>j0 Auditing sampling ,^e2ma|z 审计抽样 Brs6RkRf rWJ5C\R
5.Review
YC 6guy> 复核 TC<Rg?&yb y lczM^@ Subsequent events 6X A(<1P 随后发生的事件 \Db`RvE mR
p+?`ru M} X ` 6;Z`9PGp 0/] h"5H3 Going concern EMe1!) 持续关注 )=gU~UV O&/n BHu\ Management representations CB>W# P% 与管理层的交涉沟通 3HuocwWbz L7 <30"7 Audit finalization and the final review： unadjusted differences IfB .2e` 审核定稿和最后审查：未经调整的差异 V-(]L:[JQ Kh=\YN\E< tH0x| 6. Reporting P-T@'}lW 报告 A40
5igF 学会计论坛bbs.xuekuaiji.com 1mtYap4
Appendix {Lv"wec*x 附录 RrBG
=V Audit procedure i^:#*Q-co 审计程序 bnL!PsG$K,
