1. Assurance engagements and external audit
保证约定和外部审计 Qci]i)s$js h1( 4Ic Materiality， true and fair presentation， reasonable assurance A(N4N 物质性，真实公平的描述，合理的保证 lys#G:H] cGD(.= Appointment， removal and resignation of auditors h7 I{
4 审计人员的的任命、免职和辞职 ;=Us A B] S@sO;-^+ Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion p<;0g9,1 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 0?M:6zf_iv QdC<Sk!G Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior TB^$1C 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 { BHO
/q3 KG5>]_GH Engagement letter s9d_GhT%- 约定书（委托书） } d }lR h
pJ-r 2. Planning and risk assessment a'z7(8$$ 规划和风险评估 Q5_o /wk C8 \^#5 General principles Y4( 一般原则 .}*" Nv snikn& Plan and perform audits with an attitude of professional skepticism c0fo7| 持专业的怀疑态度计划和执行审计工作 (4EI-e*6 !g. ? Audit risks = inherent risk ×control risk ×detection risk _-F s# f8 审计风险=内在风险×控制风险×检查风险 VD\=`r)nT +'w3 =2Bo Risk-based approach xP ,hTE 基于风险的办法 uM'Jp? a@*\o+Su Understanding the entity and knowledge of the business I`p ;F!s 了解商业的实质和知识 k;L6R!V eR" <33{ Assessing the risks of material misstatement and fraud V2G 6Kw9gt 评估材料错报和舞弊的风险 I!?}jo3 k # rBB Materiality （level）， tolerable error y^%y<~f 重要性（级别），可容忍误差 >dG[G> e 3TI|e_ Analytical procedures 8&aq/4:q0 分析程序 {.\TtE O0y_Lm\ Planning an audit
} > X~ 规划审计工作 ?I@W:#>o &`XVq" 7 Audit documentation： working papers >e"#'K0?\ 审计文件：工作底稿 F@:'J\I}: @|%2f@h The work of others D5HZ2cz|a 其他机构的文件 #
Vha7 '6Q =#:mc\ Rely on the work of experts Z)aUt
Srf 依靠专家的工作 [zM-
^ 0_t`%l= Rely on the work of internal audit {!dV
Df_ 依靠内部审计工作 :[!j?)%> aAA U{EWW 3. Internal control xK\d4 " 内部控制 j,dR,N d (*)hD(C5 The evaluation of internal control systems ox (%5c)b| 对内部控制系统的评估 %1$,Vs<RH #ucBo<[ Tests of control }~e%J( 控制测试 % - 0t?/> 2('HvH] k Substantive procedures （time， nature， extent） t1y4 7fX6 实质性程序（时间，性质，程度） eHDN\QA 2 5N&?
KA- Transaction cycles： revenue， purchases， inventory， etc. 4Wm @W E 交易周期：收入，采购，库存等。 <yFu*(Q %F4%H|G =>af@C.2 4.Audit evidence 1HZO9cXJ 审计证据 =zKM=qba <<R*2b Obtain sufficient， appropriate audit evidence 7{ I0s;R 获取足够、适当的审计证据 K&K WN] )f<z% :I+Z Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations }@+:\ 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 exUu7& *: ,>mrPtxN The audit of specific items xx%j.zDI] 审计的具体项目 1Z~FCJz d,n 'n Receivables： confirmation w
T8DSq 应收帐款：确认 @7j AL - -: y,N
9^ Inventory： counting， cut-off， confirmation of inventory held by third parties <;Zmjeb+# 存货：数量，减值，第三方持有存货的确认 OA"q[s l&Q`wR 5e Payables： supplier statement reconciliation， confirmation Vt&2z)Zz 应付帐款：供应商的申明一致，确认 8&`L Ydzt r:ptQo`1- Bank and cash： bank confirmation l#Y,R 0 银行存款和现金：银行的确认 orMwAV 'Xq| Kf ( Auditing sampling j yUCH*@ 审计抽样 Ks`J([(W& [;) ,\\u,d 5.Review
F%D.zvKN 复核 ]* [ 2$ R3&Iu=g Subsequent events G^4hd i3@ 随后发生的事件 \$T(t/$9 A!WKnb_` qm8B8&-
IE/^\ M ieCEo|b Going concern B; h"lv 持续关注 !/i{l c?[I?ytl Management representations dufu|BL|} 与管理层的交涉沟通 zFff`]^` V_}"+&W9 Audit finalization and the final review： unadjusted differences 9} M ?P 审核定稿和最后审查：未经调整的差异 W_(j3pV?Ml ARwD~
Tr a>I+ ]`g 6. Reporting ryUQU^v 报告 c"V"zg22 学会计论坛bbs.xuekuaiji.com BdblLUGK# Appendix V/
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P%'cd 附录 9oR@U W1 Audit procedure -2 3w2Qt 审计程序 `1{ ZqRFQ
