1. Assurance engagements and external audit
保证约定和外部审计 U"]i.J1 E?uv&evPK7 Materiality， true and fair presentation， reasonable assurance / o2eKx 物质性，真实公平的描述，合理的保证 ,<7f5qg "' Z# 04 ] Appointment， removal and resignation of auditors 4r*6fJ*bJ 审计人员的的任命、免职和辞职 v5o%y:~ T9
A5L"-6T Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion kn.z8%^ ( 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 G'Y|MCKz> we9AB_y Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 79DC]48M 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 yS"" *8/ W +E2({ Engagement letter zl5S)/A 约定书（委托书） <PxEl4 x@=7M'vr% 2. Planning and risk assessment J,7\/O(`A 规划和风险评估 :?J$ +bm} ra 1hdf0" General principles ilP&ctn6+c 一般原则 *QX$Mo^ E ?kSs7e> Plan and perform audits with an attitude of professional skepticism YAo g;QL 持专业的怀疑态度计划和执行审计工作 va0
a4s1O *))|ZE6jI Audit risks = inherent risk ×control risk ×detection risk vuf|2!kh/ 审计风险=内在风险×控制风险×检查风险 nL ? B @WmB0cc_ Risk-based approach cW
RY[{v 基于风险的办法 3]i1M%'i ,x/j&S9! Understanding the entity and knowledge of the business cQny)2k*x 了解商业的实质和知识 ?=l(29tH Sv ,_G' Assessing the risks of material misstatement and fraud rZEu@63 评估材料错报和舞弊的风险 .o>QBYpTw/ T1E=<q4 Materiality （level）， tolerable error }73H$ss: 重要性（级别），可容忍误差 3-05y!vbcE H4N==o Analytical procedures PJLA^e C7> 分析程序 a'Z"Yz^Eo SO)??kQ{U Planning an audit Z8 x(_ft5 规划审计工作 !q X 7 z)26Ahm TV Audit documentation： working papers xASj w? 审计文件：工作底稿 D|xS
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pI{_-e The work of others (n< xoV[e 其他机构的文件 w*+rB p,f ,O2F}5|; Rely on the work of experts /mb| %U]~
依靠专家的工作 B 5?(gb" V bN]z: Rely on the work of internal audit
G~JQcJFj 依靠内部审计工作 DeUDZL%/ &~j"3G;e 3. Internal control _]\mh,} 内部控制 h3
:k$`_ {E9Y)Z9 The evaluation of internal control systems qAm%h\ 对内部控制系统的评估 i@2?5U>h ' :Te#S Tests of control 'j. {o 控制测试 *"#>Ov> ISl'g'o Substantive procedures （time， nature， extent） aAX 8m 实质性程序（时间，性质，程度） =q._Qsj?fu y]
Y)?]) Transaction cycles： revenue， purchases， inventory， etc. f.,-K IiF 交易周期：收入，采购，库存等。 { "/@,!9rJ C}Khh`8@5. ^x q%P2s0 4.Audit evidence k8h$#@^ 审计证据 #hai3>9|B M?_VYK Obtain sufficient， appropriate audit evidence 9gFC]UVWh 获取足够、适当的审计证据 <'/+E4m 0c]Lm?& Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations _+UD>u{ 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 s?
=J#WV1y [P[syi#]t The audit of specific items j tZ@`io 审计的具体项目 [p]Ayo$~ *bZV4} Receivables： confirmation %1#5
7- 应收帐款：确认 Tj.;\a|d 2qN6{+] Inventory： counting， cut-off， confirmation of inventory held by third parties xbIxtZm 存货：数量，减值，第三方持有存货的确认 %DiZ&}^Ck }ulFW]A^7 Payables： supplier statement reconciliation， confirmation bJ9>,,D 应付帐款：供应商的申明一致，确认 )9Jt550( (ttO
O45 Bank and cash： bank confirmation _$1W:!f4 银行存款和现金：银行的确认 ;'nu9FU*O G $?VYC8; Auditing sampling N 4Dye c\ 审计抽样 eX}u
ZR -PxA~((g5 5.Review
.>&kA f. 复核 ^oA^z1>3 h8n J$jg Subsequent events s7=]!7QGS! 随后发生的事件 )'nGuL-w!i Ua( !:5q? wJ+"JQY.J+ 3C.bzw^ &C?]n .A Going concern D7 .R
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Xo 持续关注 4j/8Otn :U?Kwv8 s Management representations Cgt{5 与管理层的交涉沟通 GCc@
:*4[ QarA.Ne ~ Audit finalization and the final review： unadjusted differences "Sl";. 审核定稿和最后审查：未经调整的差异 X1$0'u sS A`IE8@&Z' t + Fm? 6. Reporting RzNv| 报告 y\ Zx {A[ 学会计论坛bbs.xuekuaiji.com Uw4KdC Appendix I lvjS^j 附录 g3j@o/Y Audit procedure ky z_r6 审计程序 G tb I w
