1. Assurance engagements and external audit
保证约定和外部审计 wD6!#t k z^rhgs?4 Materiality， true and fair presentation， reasonable assurance (D>y6r> r
物质性，真实公平的描述，合理的保证 j&dx[4|m:h NSS4v tA Appointment， removal and resignation of auditors FE+7X=y 审计人员的的任命、免职和辞职 h41$|lonU% p ,w|=@= Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion Z .bit_( 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 g=xv+e
4@v1jJj Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 0L:V#y-* 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 4 `8IFK
', sQ/#S Engagement letter 4|6&59?pnc 约定书（委托书） T9z4W]T mQJ4;BJw 2. Planning and risk assessment 7|QGY7Tf 规划和风险评估 &[5n0e[ =a)iVXSB] General principles j|[(*i%7| 一般原则 {_zV 5 V =[P%_v`` Plan and perform audits with an attitude of professional skepticism )W 8L91- 持专业的怀疑态度计划和执行审计工作 %2Epgh4? 'Aj(i/CM Audit risks = inherent risk ×control risk ×detection risk pbDw Lo] 审计风险=内在风险×控制风险×检查风险 <i}q=%W!1 R}DX(T,K Risk-based approach (Sth:{ ; 基于风险的办法 A&<?
>`7OcjLg Understanding the entity and knowledge of the business #PPR "w2g 了解商业的实质和知识 !8xKf*y
3L%W VCB Assessing the risks of material misstatement and fraud J` w
]}GlH 评估材料错报和舞弊的风险 #) GW}U]X /M3 y)K`^ Materiality （level）， tolerable error NW{y% Z 重要性（级别），可容忍误差 >0P UWr$8 m@ i 2# Analytical procedures S8O)/Sg= 分析程序 u4:\UC' 8rF
aW Planning an audit `#u l,% 规划审计工作 Yeqvv
sN m,Fmuz: Audit documentation： working papers |*:tyP%m^ 审计文件：工作底稿 <tFSF%vG= >SvDgeg_7f The work of others \V= &&(n# 其他机构的文件 R'z u"I %y iD~& Rely on the work of experts Uz 0W <u3v 依靠专家的工作 SD?BM-&~ R|iEv t Rely on the work of internal audit +UzXN$73 依靠内部审计工作 q]
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( QU. 0Elw 3. Internal control 7i 8eg*Gl 内部控制
=_[2n? 9y O #Z/+\U The evaluation of internal control systems XYj cJ 对内部控制系统的评估 ~\$=w10 :X_C FW Tests of control pTWg
m\h 控制测试 ob
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sAO Substantive procedures （time， nature， extent） #$FrFU;ZR 实质性程序（时间，性质，程度） <FU
o n 3?2<W EYr Transaction cycles： revenue， purchases， inventory， etc. zG#
wu 交易周期：收入，采购，库存等。 `FZF2.N {) xWD% w$j{Hp6m 4.Audit evidence GP+ 2/D 审计证据 y7z( &M@ 5;m RGY Obtain sufficient， appropriate audit evidence i5"5&r7r 获取足够、适当的审计证据 DtWx r t0Zk-/s Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations KlN/\N\ 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 d v~pddOs v^SsoX>WMH The audit of specific items R4{-Qv#8
q 审计的具体项目 XWUP= D~ 19Ww3P vQ; Receivables： confirmation QXVC\@ 应收帐款：确认 R>2I RvY( 6Ps.E Inventory： counting， cut-off， confirmation of inventory held by third parties &gn-Wb? 存货：数量，减值，第三方持有存货的确认 Fi2xr<7" pJBg? D
Payables： supplier statement reconciliation， confirmation $6h*l T< 应付帐款：供应商的申明一致，确认 ?Ik4 M;jcUX_ { Bank and cash： bank confirmation B=n[)"5fBO 银行存款和现金：银行的确认 <T+!V-Pj* =']3(6* Auditing sampling r37[)kJ 审计抽样 %S @L|t vXv;1T 5.Review
#%$28sxB 复核 (R*j|HAw`X .Z\Q4x#!Z Subsequent events T2FE+ A]n9 随后发生的事件 ,Na^%A@TJ CMW,slC_3 G2:%g( `~ # < &w lv%9MW0
z Going concern Y32 "N[yw 持续关注 F;q#& a5jL7a?6] Management representations (MLwQ iop 与管理层的交涉沟通 k@dN$O%p x,n,Qlb Audit finalization and the final review： unadjusted differences ?r=jF)C<' 审核定稿和最后审查：未经调整的差异 lpB3&H8&
3Ot~!AlR |7k_N|E 6. Reporting MGJ.,tK1 报告 P{Lf5V9# < 学会计论坛bbs.xuekuaiji.com !C4!LZ0A Appendix u #w29 Pm 附录 m908jI_So Audit procedure ^T::-p N* 审计程序 "A$!,
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