1. Assurance engagements and external audit
保证约定和外部审计 @6E[K'5c1 k
xP6#8*: Materiality， true and fair presentation， reasonable assurance k K(633s 物质性，真实公平的描述，合理的保证 Zwc b 5\Q >
+ SEze Appointment， removal and resignation of auditors x\=h^r #w 审计人员的的任命、免职和辞职 ]
!H<vR$8 9 7g\n q< Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion S.I<Hs
意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 h3:,Gbyap xnLf R6B Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior U t%ie=c 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 H0Tt(:.& u,C-U!A Engagement letter {hl_/
aG 约定书（委托书） r}991O < ~$@I <=L 2. Planning and risk assessment kSDV#8 uZ 规划和风险评估 a-W&/ ;8A_- $ General principles "[%NXan 一般原则 8dpVB#]pp, R 'F|z{ 8 Plan and perform audits with an attitude of professional skepticism ua
{eri[ 持专业的怀疑态度计划和执行审计工作 e0q a ~5 njIvVs`q Audit risks = inherent risk ×control risk ×detection risk ugCc& ~` 审计风险=内在风险×控制风险×检查风险 |`|b&Rhu 5!Guf ?i Risk-based approach @.5Yb gn 基于风险的办法 UeRenp
[W;14BD7 Understanding the entity and knowledge of the business LP87X-qkjW 了解商业的实质和知识
i"b*U5k L C} ]6 Assessing the risks of material misstatement and fraud jJf|Ok:G{ 评估材料错报和舞弊的风险 \h
yTcFb 2|T@ Materiality （level）， tolerable error N5s_o0K4TU 重要性（级别），可容忍误差 5pDxFs=v -,rl[1ZYZ Analytical procedures cx0 2b-O 分析程序 ^cY5!W.q8 Uq&|iB#mF Planning an audit IL~yJx_11 规划审计工作 iU3co|q7 5p~Z-kU& Audit documentation： working papers []Z6<rC| 审计文件：工作底稿 LR^b?.#> "ZH1W9A The work of others )j$Bo{ 其他机构的文件 WcdU fv(> rF5<x3 Rely on the work of experts aw, 8'N) 依靠专家的工作 H 'P o 1rN&Y,61\ Rely on the work of internal audit z `B R z& 依靠内部审计工作 *Vc}W {c$W-t):U| 3. Internal control KL xg 内部控制 YRwS{ e*u wU=(_S,c The evaluation of internal control systems /r)d4 =1E 对内部控制系统的评估 gC'GZi^
CocvEoE*z Tests of control ;zGGT^Dn 控制测试 g K PV* G1D(-X4ALZ Substantive procedures （time， nature， extent） k'{lo _ 实质性程序（时间，性质，程度） j\ )Qn 2r CfV z
' Transaction cycles： revenue， purchases， inventory， etc. ^awl-CG 交易周期：收入，采购，库存等。 Ar\`OhR "z qt'b0bW OtC/)
sX 4.Audit evidence jW6@U%[!b 审计证据 aWit^dp ZJx:?*0a Obtain sufficient， appropriate audit evidence 5$y<nMP 获取足够、适当的审计证据 "c}b qoN %xY'v$
% Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations dCc*<S 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 I*0 W\Qz@ v"s}7trWV The audit of specific items EswM#D 9(4 审计的具体项目 M F & +4$q c xX Receivables： confirmation h[ t
OY 应收帐款：确认 (;s \Ip0 7`P(LQAr! Inventory： counting， cut-off， confirmation of inventory held by third parties ,
C CIg9Pt 存货：数量，减值，第三方持有存货的确认 2Ay2
G- Sd{>(YWx~ Payables： supplier statement reconciliation， confirmation 6#.R'O 应付帐款：供应商的申明一致，确认 l jNd!RaB wi&m(f(~ Bank and cash： bank confirmation WjA)0HL( 银行存款和现金：银行的确认 wK ,t q $b N%x/ Auditing sampling r<"1$K~Ka 审计抽样 =n;ileGm+^ ]o
_ Ps| 5.Review
zJ#q*2A(Z 复核 8I@_
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2zX& Subsequent events aZmSCi:&' 随后发生的事件 [ jafPi(#g 6~}=? sX4 1 W; +hXx z/;No Q - a1s=t_wT Going concern W/+|dN{O+g 持续关注 6 Iup4sP ]
Li(E: Management representations (=7e~'DC 与管理层的交涉沟通 BB~Qs X3'z'5 Audit finalization and the final review： unadjusted differences g6nBu 审核定稿和最后审查：未经调整的差异 q~a6ES_lA MF=@PE][ ZY {,// 6. Reporting ;N i+TS 报告 q7X /"Df x 学会计论坛bbs.xuekuaiji.com {y :/9 Appendix ~u
V.jh 附录 UP#]n
69y Audit procedure 6n <:ph,h; 审计程序 V} 3.K\7
