1. Assurance engagements and external audit
保证约定和外部审计 w G7>2*( 'Ca;gi !U Materiality， true and fair presentation， reasonable assurance 7] 1a3Jk 物质性，真实公平的描述，合理的保证 ^o _J0
]m L5zCL0j` Appointment， removal and resignation of auditors N0^SWA|S 审计人员的的任命、免职和辞职 o$;&q
* a}f /<-L Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 5NN;Fw+ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 #yR&|*@ fU
;H Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior ,q#SAZ/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 LXxQI(RO &xB9;v3 Engagement letter #[x*0K-h 约定书（委托书） /D;ugc*3 %5zIh[!1 $ 2. Planning and risk assessment |O>e=HC#q8 规划和风险评估 !e<2o2 ~. 2*O# m General principles +: ms` Sr> 一般原则 wE=I3E % tF-l=ph}` Plan and perform audits with an attitude of professional skepticism ({C[RsY=6 持专业的怀疑态度计划和执行审计工作 ?yj g\S?L |4pl}:g/Z Audit risks = inherent risk ×control risk ×detection risk tw<Oy^ i 审计风险=内在风险×控制风险×检查风险 ulW>8b W& _6c/,a8;*J Risk-based approach r0[<[jEh 基于风险的办法 Z?=o(hkd fa/o4S< Understanding the entity and knowledge of the business "\}h 了解商业的实质和知识 %>9L}OA m ~/JS_>e#6P Assessing the risks of material misstatement and fraud W/t,7lPFb 评估材料错报和舞弊的风险 -V~Fj~b# TW(X#T@Z6I Materiality （level）， tolerable error .xT{Rz 重要性（级别），可容忍误差
~XWBLU< V3cKdlu Na Analytical procedures o^(I+ <el 分析程序 %B#T"=Cx }ff^^7_ Planning an audit $,/
E"G` 规划审计工作 XY? Cl 6S{F4v2/0 Audit documentation： working papers %f("3!#H 审计文件：工作底稿 g| 3bM iJo Yxx The work of others P`Now7!
GW 其他机构的文件 /8l@n dZf | Z7 j
s" Rely on the work of experts ]v>[r?X#V 依靠专家的工作 gXs9qY
%= v,QvCozOz Rely on the work of internal audit :8/ 6dx@Y( 依靠内部审计工作 zvq}7, l"`VvW[ 3. Internal control -u" |{5? ' 内部控制 }{@y]DcdM4 m6K7D(
[f The evaluation of internal control systems |X XO0 对内部控制系统的评估 z>,t P j<BRaT Tests of control ' ,]Aj!q 控制测试 VR1]CN"G CC3 i@ Substantive procedures （time， nature， extent） C:^
:^y 实质性程序（时间，性质，程度） 4t%Lo2v!X% d&|5Rk
~ Transaction cycles： revenue， purchases， inventory， etc. x_<#28H! 交易周期：收入，采购，库存等。 C<9GdN *}#HBZe(9 eE
.wnn 4.Audit evidence QbSLSMoL 审计证据 *$R9'Yo}F :XAyMK7 Obtain sufficient， appropriate audit evidence *6AqRE 获取足够、适当的审计证据 +eH`mI0f C}3a ^j Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations b~ * iL!< 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 )OFN0' -!5l4 The audit of specific items n r&| 审计的具体项目 [9 :9<#?o^ "O$WfpKX Receivables： confirmation N+ ]O#Js? 应收帐款：确认 ^:ny ~ rjK*_3/ Inventory： counting， cut-off， confirmation of inventory held by third parties adri
02C/ 存货：数量，减值，第三方持有存货的确认 9$9a BW e2V;6N Payables： supplier statement reconciliation， confirmation
BT 0;I 应付帐款：供应商的申明一致，确认 yk4py0xVl Ho(}_Q& Bank and cash： bank confirmation EFI!b60mc 银行存款和现金：银行的确认 nwfu@h0G reYIF* Auditing sampling 3"my!}0 3 审计抽样 k^; /@: 't a&qp 5.Review
n.NWS/v_{ 复核 VF nxj52< 9+<A7PM1T Subsequent events {hf_Xro& 随后发生的事件 Ny`SE\B+/ P <[)
qq@; 1lA? 5: @sZ' --Y 1\/vS$bi( Going concern ume70ap}m 持续关注 T.;U~< KdZ=g ZSH Management representations g%^/^<ei 与管理层的交涉沟通 Kk
zG#'I1 RHv K Wt Audit finalization and the final review： unadjusted differences ,d.5K*?aI 审核定稿和最后审查：未经调整的差异 "9Q_lVI|Q fn7 ?g 4T$jY}U 6. Reporting \f Kn} ]kG 报告 d0%Wz
5Np 学会计论坛bbs.xuekuaiji.com m@D :t 5 Appendix g~9rt_OV 附录 %Y#W#G Audit procedure -cn`D2RP 审计程序 ?/,V{!UTtq
