1. Assurance engagements and external audit
保证约定和外部审计 K, ?M5n ' zrD$loaW.' Materiality， true and fair presentation， reasonable assurance nWmc 物质性，真实公平的描述，合理的保证 )M mMs"Um p\b:uy6# Appointment， removal and resignation of auditors jYO@ %bQ 审计人员的的任命、免职和辞职 s|%mGt &L =>4>Z_ q Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion )Xl/|YD 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 }!lLA4X Rr vC&y:XMt,` Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior <P(d%XEl 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 DZR k K3 `c(,_o a{ Engagement letter |
z$ba:u5 约定书（委托书） k "'q v3Te+oLg 2. Planning and risk assessment (s,Nq ~O 规划和风险评估 Uk6Y6mU V x4 4)o: General principles ol :,02E& 一般原则 4US8B=jk ofj7$se Plan and perform audits with an attitude of professional skepticism q~_Nv5 r%O 持专业的怀疑态度计划和执行审计工作 %n=!H }i|o":-x+ Audit risks = inherent risk ×control risk ×detection risk 'nBJ[$2^ 审计风险=内在风险×控制风险×检查风险 :&#hjeltt 3E y#? Risk-based approach M!;H3* 基于风险的办法 -TjYQ \aU^c24> Understanding the entity and knowledge of the business q'hMf?_ 了解商业的实质和知识 l/DV
?27 =_D82`p Assessing the risks of material misstatement and fraud [/6$P[ 评估材料错报和舞弊的风险 t A\N$ iG6 ^s62z7 Materiality （level）， tolerable error C>:F4"0 重要性（级别），可容忍误差 lk2F]@_kJH B#B $w_z Analytical procedures &s\$&%| 分析程序 rRYP~
$c j K$4G.x Planning an audit |hiYV 规划审计工作 9 K Ih}Q@P h 34|v=8d Audit documentation： working papers z%`Tf&UL 审计文件：工作底稿 X>wB=z5PXK E`=y9r* Z The work of others DSizr4R 其他机构的文件 Zo-E0[9 g4oFUyk{ Rely on the work of experts gTH1FR8$y 依靠专家的工作 i"F'n0*L |pqLwnO u Rely on the work of internal audit e ! 6SJ7xC 依靠内部审计工作 ^G~W}z?- n&r- 3. Internal control TEh]-x`
内部控制
!|9$ 5w@ ;B The evaluation of internal control systems x98 LOO 对内部控制系统的评估 u Q vW@Tt Hm-+1Wx Tests of control I{_St8 控制测试 >#$( M5&}- c1jHg2xim Substantive procedures （time， nature， extent） l(v$+ 实质性程序（时间，性质，程度） ^t*+hFEI P9B@2
# Transaction cycles： revenue， purchases， inventory， etc. P qagep d 交易周期：收入，采购，库存等。 m B"zyL- prlB9,3|C f8#WT$Ewy 4.Audit evidence 2 8f-8B 审计证据
]vXIj0: o!q9pt Obtain sufficient， appropriate audit evidence T
2x~fiM 获取足够、适当的审计证据
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a y Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations >-s}1*^=oD 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 j+Y4>f L$ { )'D<:T The audit of specific items 6x]|IWvW 审计的具体项目 }(a y( AU^Wy|i5Q Receivables： confirmation [l- zU}u&v 应收帐款：确认 Rb#Z'1D'G )_ G M&- Inventory： counting， cut-off， confirmation of inventory held by third parties ]1)@.b;QR 存货：数量，减值，第三方持有存货的确认 >, 234ab=d JEdtj1v{O Payables： supplier statement reconciliation， confirmation Tb IM{X 应付帐款：供应商的申明一致，确认 ;FMK>%Zq pcur6: 8W! Bank and cash： bank confirmation t<ftEJU"'w 银行存款和现金：银行的确认 R:E6E@T /nv1 .c)k Auditing sampling nI 2}E 审计抽样 UM| GX
(pi7TS J 5.Review
v
0rX/ mj 复核 wS``Q8K+dM k5!k3yI Subsequent events u+I-!3J87 随后发生的事件 O3bK>9<K u%XFFt5 S~(4q#Dt- hf:n!+,C j"94hWb Going concern nz+o8L, 持续关注 Ic#+*W\ZW _j%Rm:m;< Management representations .8b 4 与管理层的交涉沟通 mNb+V /*x3 2<ef&?ljk Audit finalization and the final review： unadjusted differences }[LK/@h 审核定稿和最后审查：未经调整的差异 B1nb23SY T s3J T1TX 7Mo O2 6. Reporting aj(M{gFq~ 报告 WCR+ZXI?1 学会计论坛bbs.xuekuaiji.com pM (y?zGt Appendix yA%[ u.{ 附录 *\S>dhJ4 Audit procedure /jj@ =H 审计程序 N..9N $+(
