1. Assurance engagements and external audit
保证约定和外部审计 h >W@U9 EneAX&SG Materiality， true and fair presentation， reasonable assurance )eq}MaW+j 物质性，真实公平的描述，合理的保证 j sZY{s= n$W"=Z;` Appointment， removal and resignation of auditors xlw 2g<s 审计人员的的任命、免职和辞职 " 5|\X<f WIG=D{\Yx Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion v.b5iv 5 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 L#ZLawG 27iy4(4 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior fYn{QS? 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 WgPgG0VJE ugxw!cj Engagement letter f~*K {7 约定书（委托书） HamEIL-l. u-39r^`5 2. Planning and risk assessment @H+~2;B, 规划和风险评估 y\Dn^ S.hC$0vrj General principles >%h7dC 3h 一般原则 j{
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Plan and perform audits with an attitude of professional skepticism a2X h>{ 持专业的怀疑态度计划和执行审计工作 qguVaV4Y bg1un@%!l Audit risks = inherent risk ×control risk ×detection risk 0I^Eo| 审计风险=内在风险×控制风险×检查风险 *%?d\8d XN(tcdCG Risk-based approach PY -+ Bf 基于风险的办法 6l[G1KkV :d({dF_k;p Understanding the entity and knowledge of the business IfB/O.;Kz 了解商业的实质和知识 VF= Z` iokP
mV Assessing the risks of material misstatement and fraud B@-"1m~la? 评估材料错报和舞弊的风险 K7G m-= % P}l#VJWp Materiality （level）， tolerable error doH2R @ 重要性（级别），可容忍误差 Aqu]9M~ 5 H *> Analytical procedures 3S Fg# 分析程序 L~
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*zY)UL Planning an audit ] ?&H^" = 规划审计工作 |!xpYT: 3I\m,Ob Audit documentation： working papers jE*Ff&]%m 审计文件：工作底稿 3G.r- f@x_#ov The work of others 7t3X`db 其他机构的文件 $l#{_~
"m7 Wvb Eh|y Rely on the work of experts
Wxs>o sq 依靠专家的工作
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ko 依靠内部审计工作
A!4VjE> <N-=fad] 3. Internal control `I{ tZ$iD 内部控制 /W0E(8:C)
>|(%2Zl The evaluation of internal control systems qg)qjBQwA 对内部控制系统的评估 dr{1CP EIPnm%{1 Tests of control T g{UK 控制测试 #Z!#;%S )^
";BVY Substantive procedures （time， nature， extent） wn1,
EhHt 实质性程序（时间，性质，程度） 5Edo%Hd6 Wz5=(<{S Transaction cycles： revenue， purchases， inventory， etc. (FG^UA#' 交易周期：收入，采购，库存等。 Vq U|kv
7dHIW!OA D>Ua#<52q 4.Audit evidence
Rhv%6ekI 审计证据 tJz^DXqAc qS| Adk NL Obtain sufficient， appropriate audit evidence M=6G:H HY 获取足够、适当的审计证据 * 7_@7=W, AygvJeM_W Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations Tw UsVM(~ 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!it!9 c(CJ{>F% The audit of specific items `$M
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Q 审计的具体项目 /L$NE$D} " N"K\ick6J Receivables： confirmation q^%5 HeV 2 应收帐款：确认 j)BQMtt&U #?Wo <]i Inventory： counting， cut-off， confirmation of inventory held by third parties z
7@ 'CJ 存货：数量，减值，第三方持有存货的确认 4O DX 5If "\<P$&`HA Payables： supplier statement reconciliation， confirmation lU& Q^Zj` 应付帐款：供应商的申明一致，确认 ^9s"FdB]24 8lpzSJP4k Bank and cash： bank confirmation l<Lz{)OR 银行存款和现金：银行的确认 0NrTJ R` {>A
8g({i Auditing sampling ]Cr] Pvab{ 审计抽样 _\!0t #.b ^E3#+ 5.Review
Q8 4t 9b 复核 LjCykk 9GaL0OWo Subsequent events t +J)dr 随后发生的事件 L*v93 ;|s TRo4I{L6S |w4(rs- Xa)7`bp< @T_O6TcY Going concern Q+lbN 持续关注 $CM4&{B"i wCC-Y kA Management representations l =,.iv=W 与管理层的交涉沟通 ;}f6Y['z "`[ $&:~ Audit finalization and the final review： unadjusted differences -h=c =P 审核定稿和最后审查：未经调整的差异 !}y8S'Yjw o;%n,S8J|^ EtJD'& 6. Reporting wD}EW 报告 5qeT4|
Ol 学会计论坛bbs.xuekuaiji.com 1BTgG F Appendix )S#j.8P'B 附录 L+u OBW_ Audit procedure FRc |D 审计程序 7f[8ED[4
