1. Assurance engagements and external audit
保证约定和外部审计 |uRYejj#j r-[YJzf@P Materiality， true and fair presentation， reasonable assurance }Py Z{yS 物质性，真实公平的描述，合理的保证 ,W_".aguX +<f+kh2L
Appointment， removal and resignation of auditors =}e{U&C X 审计人员的的任命、免职和辞职 uw`J5TND :0o ]#7 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion x51 xY$M 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 fnF I w=d KJV],6d Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior sE^= ]N 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 @ "C P@^ K2tOt7M! Engagement letter ) Oj{x0{\Q 约定书（委托书） <bywi2]z ),-MrL8c% 2. Planning and risk assessment HLq2a vs\ 规划和风险评估 o'YK\L!p ^Uik{ x General principles 'p uiahA 一般原则 sB'~=1m^ -8t&&fIA Plan and perform audits with an attitude of professional skepticism - KaU@t 持专业的怀疑态度计划和执行审计工作 i | *r/ V?jot<|$ Audit risks = inherent risk ×control risk ×detection risk iR'P c3 审计风险=内在风险×控制风险×检查风险 , mt=)Ac ^F|/\i Risk-based approach KU.F4I8}q 基于风险的办法 su~J :~q lfLLk?g3k Understanding the entity and knowledge of the business h)X"<a++N 了解商业的实质和知识 H4ancmy l9{. ~]V Assessing the risks of material misstatement and fraud T2 XLP 评估材料错报和舞弊的风险 } FC(Z-g A_|X54}w& Materiality （level）， tolerable error 2nB{oF-Z 重要性（级别），可容忍误差 @t3&#I}mc GbBz;ZV%z, Analytical procedures 5 R*55@)
分析程序 U)qG]RI e/<'HM T Planning an audit ?&@a{- 规划审计工作 .^[{~#Pc* Iv>4o~t Audit documentation： working papers Y;>D"C.. 审计文件：工作底稿 Y:] m~-T }(w9[(K The work of others *
o#P)H 其他机构的文件 x:`"tJa h@D!/PS Rely on the work of experts ac/<N% 依靠专家的工作 b|u0a 6 42.y.LtZ Rely on the work of internal audit x^6b$>1 依靠内部审计工作 hixG/%aO ?0'd b 3. Internal control jmn<gJ2Of 内部控制 C{FE*@U. H.!\j&4j The evaluation of internal control systems
Aiqn6BX{ 对内部控制系统的评估 JnXVI!+JDL /fC8jdp& Tests of control OEXa^M4x
控制测试 1\%2@NR 2D ' $ Substantive procedures （time， nature， extent） )~ghb"K 实质性程序（时间，性质，程度） +p#Q|o' ;H:+w\?8f$ Transaction cycles： revenue， purchases， inventory， etc. z Qhc
V 交易周期：收入，采购，库存等。 { WW !P,w wSP'pM{#2 Zo(p6rk
u 4.Audit evidence &H<n7 6G 审计证据 Af%#&r7W |<Gq^3 2 Obtain sufficient， appropriate audit evidence #:6gFfk0< 获取足够、适当的审计证据 :ncR7:Z 6} 9`z8 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations ??tNMr5{[ 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 zP$Ef7bB fPLi8`r The audit of specific items v<wR`7xG 审计的具体项目 (fJ. o-LQ yC <[ LH Receivables： confirmation "P_PqM 应收帐款：确认 eED@Z/~6 v)AadtZ0d Inventory： counting， cut-off， confirmation of inventory held by third parties " ,&c"r4c 存货：数量，减值，第三方持有存货的确认 7w]NG` 7 ka$oUB)iQ Payables： supplier statement reconciliation， confirmation lp=8RbQYC 应付帐款：供应商的申明一致，确认 [hT|]|fJS; -WX{ y Ci Bank and cash： bank confirmation )Ap0" ?q 银行存款和现金：银行的确认 GE0,d <h"*"q|9 Auditing sampling LG
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审计抽样 a' pJg< R:LT hFx 5.Review
MJ+]\( 复核 ~
[4oA$[a| IT~pp _6g Subsequent events
8a SH0dX 随后发生的事件 i[wEH1jR (Z72 3) a#qC.,$A TnvX&Y' [ sT}hYh+ Going concern %`~? w'
持续关注 ayb fBC /` j~r;S Management representations {hLS,Me 与管理层的交涉沟通 oNfNe^/T n #|p
R2 Audit finalization and the final review： unadjusted differences \D]H>i$ 审核定稿和最后审查：未经调整的差异 ~/B[;# BP7&w d 3]iBX`Ni 6. Reporting dIUg
e`O9 报告 S1R:/9
z 学会计论坛bbs.xuekuaiji.com =[ $zR>o*% Appendix 'z= QV {ni 附录 kdX ]Afyj Audit procedure h!"| Q"18 审计程序 TZ]D6.mD
