1. Assurance engagements and external audit
保证约定和外部审计 0(Y,Q(JTo& x3FB`3y~s Materiality， true and fair presentation， reasonable assurance 7glf?oE 物质性，真实公平的描述，合理的保证 W` vP f Ewr2popK Appointment， removal and resignation of auditors m-\_L=QzM 审计人员的的任命、免职和辞职 [Z2[Iy _F[a2PE2+ Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion WO9vO S> 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 C^,b aCX f/8&-L Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior 7Ko*`-p 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 =>c0NT +J C"@
Engagement letter go y DG/ 约定书（委托书） d2i ?FT
> `l OW7Z} 2. Planning and risk assessment BN jMq 规划和风险评估 F%$ q]J[ ;}f {o^ ]' General principles k"gm;,` 一般原则 BN E:,I*& ca3zY|
Oo Plan and perform audits with an attitude of professional skepticism xg,
9~f[ 持专业的怀疑态度计划和执行审计工作 ga\ s5
$rk=#;6]v; Audit risks = inherent risk ×control risk ×detection risk bcwb'D\a 审计风险=内在风险×控制风险×检查风险 ]?T^tJ m%})H"5 Risk-based approach Tim/7*vx 基于风险的办法 P PV T2;9 l
lcq~*zz Understanding the entity and knowledge of the business Ig ?9"{9p 了解商业的实质和知识 HU/4K7e` 9]ZfSn) Assessing the risks of material misstatement and fraud b 49h @G 评估材料错报和舞弊的风险 6p&2 A q {
Materiality （level）， tolerable error :d35?[ 重要性（级别），可容忍误差 zQ,M795@EA U_'M9g{,< Analytical procedures 9e
HqOmz 分析程序 ^4 ,LIIUj LqI&1$# Planning an audit /^jl||'H,: 规划审计工作 ._j?1Fw` lY@ 2$q9BT Audit documentation： working papers S2|pn
\0V 审计文件：工作底稿 K@2"n|
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O86p]Lr The work of others @N<h`vDa 其他机构的文件 A7#n BHwxZ seAPVzWU
U Rely on the work of experts _]ZlGq!L 依靠专家的工作
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ik/|* Rely on the work of internal audit i9qIaG/ 依靠内部审计工作 f$5pp=s: n 2{B S `f 3. Internal control o[eZ"}~ 内部控制 HbPn<x^7 *'H\ `@L The evaluation of internal control systems / 3hY[#e 对内部控制系统的评估 B0Z
>di: tUOY`]0 Tests of control I IGx+> 控制测试 Yc6.v8a S?JGg. ) Substantive procedures （time， nature， extent） ^yl}/OD 实质性程序（时间，性质，程度） V'dw=W17V {0+W VZ4u Transaction cycles： revenue， purchases， inventory， etc. G `3{Q7k 交易周期：收入，采购，库存等。 -\B*reC
tcl9:2/^] ^C~R)M:C 4.Audit evidence B:UM2Jl
审计证据 ojm IEzsz \ 5j}6Wj Obtain sufficient， appropriate audit evidence 4bw4!z9G 获取足够、适当的审计证据 cl4 _M{~ /+`%u&< Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations ':tdb$h 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 @x!+_z -O1$jBQ S The audit of specific items :r
"G Z 审计的具体项目 YuIF}mUr" OXKV6r6f Receivables： confirmation A1Uy|Dl 应收帐款：确认 L[nDjQn" tEo-Mj5: Inventory： counting， cut-off， confirmation of inventory held by third parties `J03t\ 存货：数量，减值，第三方持有存货的确认 Svo\+S 0J466H_d{ Payables： supplier statement reconciliation， confirmation LxWd_B 应付帐款：供应商的申明一致，确认 I]
[&*V1 +kE~OdZG Bank and cash： bank confirmation E>5p7=Or;" 银行存款和现金：银行的确认 .$y'>O*$G [S~Bt78d%r Auditing sampling 88S:E7
$ 审计抽样 i0+e3!QU zv/dj04> 5.Review
a(?)r[= 复核 yw7(!1j= kc=Z6(= Subsequent events ]i0=3H 2 随后发生的事件 xqY'-Hom t18j2P>` #6D>e~>n KDP4 7A b nanTH9- Going concern 'PFjZGaKR 持续关注 , #GB ] &D= *:c Management representations 3}mg7KV& 与管理层的交涉沟通 Rmn{Vui9\ $- % um Audit finalization and the final review： unadjusted differences mPQT%
%MF 审核定稿和最后审查：未经调整的差异 1HAnOy0 T!41[vm( < Mu`,Kv* 6. Reporting Jn | i! 报告 }
d8\ Jg 学会计论坛bbs.xuekuaiji.com QZ;DZMP Appendix olxxs( 附录 gCG #?f Audit procedure &) ||~ 审计程序 ohe[rV>EX
