1. Assurance engagements and external audit
保证约定和外部审计 T 5AoBUw 0SHF 8kek Materiality， true and fair presentation， reasonable assurance 8]`LRzM 物质性，真实公平的描述，合理的保证 ;kX:k~,]}> 6>X9|w Appointment， removal and resignation of auditors B24,;2J 审计人员的的任命、免职和辞职 )S8 fFV R v/=bY Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion N wIS f 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见
kKFhbHUZa -p-<mC@<&S Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior z#( `H6n : 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 Ft[)m#Dj` ~+~^ c| Engagement letter zra zbHI 约定书（委托书） $`wo8A|
) 7 { n>0@_ 2. Planning and risk assessment RT~6 #Caf 规划和风险评估 M[= #%U3*N =SUCcdy& General principles M>yt\qbkA 一般原则 )LdS1% aA NzL Plan and perform audits with an attitude of professional skepticism f]*TIYicc 持专业的怀疑态度计划和执行审计工作 8HaBil &^I2N pT Audit risks = inherent risk ×control risk ×detection risk t0"2S i 审计风险=内在风险×控制风险×检查风险 C)RJjaOr ssx #\ Risk-based approach VQV%1f 基于风险的办法 "Yy)&zKr jgyXb5GY Understanding the entity and knowledge of the business H!81Pq~ 了解商业的实质和知识 w(EUe4 w{ UWPzRk#s" Assessing the risks of material misstatement and fraud &x#3N=c# 评估材料错报和舞弊的风险 +vSp+X1E 1 M<;}hJ{/ Materiality （level）， tolerable error 7_^JgA|Kk7 重要性（级别），可容忍误差 )_H>d<di PX$_."
WA Analytical procedures }R\;htmc; 分析程序 C}D\^(nLu. 1oS U>I_i Planning an audit +p\+ 15 规划审计工作 {I9<W'k{
p4sU: Audit documentation： working papers GX@=b6#- 审计文件：工作底稿 ol #4 AU` +W} dO# The work of others Lt?k$U{qe) 其他机构的文件 7W7yjG3g UVlXDebl Rely on the work of experts r1R\cor 依靠专家的工作 !hc#il'g]. r J^*8C! Rely on the work of internal audit Mf_urbp] 依靠内部审计工作 P6 ~& ,a v*3tqT(% 3. Internal control !gX(Vh*k 内部控制 |j w{7\+ i[r>^U8O The evaluation of internal control systems y M`Q VO!; 对内部控制系统的评估 {@*l ,[,5- s^lm
81; Tests of control : 3 p&h[M 控制测试 K[s!3.u hI}rW^o^ Substantive procedures （time， nature， extent） # }8 x
实质性程序（时间，性质，程度） 9X ^D( z.6I6IfL\L Transaction cycles： revenue， purchases， inventory， etc. 71wtO 交易周期：收入，采购，库存等。 *T:gx:Sg/ ps&p| `ZELw=kLL 4.Audit evidence JM> 4m)h# 审计证据 JXKo zy 41 _2p D Obtain sufficient， appropriate audit evidence =Dc9|WuHN 获取足够、适当的审计证据 $QC^hC g( -}M` Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations hutdw> 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 y h{Wuz=T <
52) The audit of specific items 2y` :#e`x1 审计的具体项目 ^^
+vt8| c8}jO=/5+ Receivables： confirmation n\'@]qG)Z4 应收帐款：确认 > a"4aYj dePI&z: Inventory： counting， cut-off， confirmation of inventory held by third parties .N~YVul[a* 存货：数量，减值，第三方持有存货的确认 =qy{8MsjA iD`> Bt7gD Payables： supplier statement reconciliation， confirmation 68YJ@(iS 应付帐款：供应商的申明一致，确认 yI G* vI1UFD
D Bank and cash： bank confirmation y1*z," dx 银行存款和现金：银行的确认 Y>a2w zr m[E#$JZtG Auditing sampling jdW#;
]7+y 审计抽样 w W1>#F p({)Z U3 5.Review
>#8J@=iuqv 复核 o:nh3K/YJ 6"
PwOEt Subsequent events HP
G*o 随后发生的事件 S1G=hgF_L K.I \E ow@1.5WL+ n&;-rj^qq ^_o9%)RL( Going concern ;&?l1Vu 持续关注 RQt\_x 7P s\dhQZ w3 Management representations O({vHqN> 与管理层的交涉沟通 [2Rw)!N l! 9G Audit finalization and the final review： unadjusted differences D`f i\A 审核定稿和最后审查：未经调整的差异 ZW>?y$C+ }5{#f`Ca6 (25v7 Y ] 6. Reporting 97~*Z|#<+ 报告 .X(* mmH 学会计论坛bbs.xuekuaiji.com =sa bJsgL Appendix =
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y 附录 +'fdAc:5', Audit procedure -4!i(^w[m/ 审计程序 pGh A
