1. Assurance engagements and external audit
保证约定和外部审计 p*_^JU(<p )_\ZUem Materiality， true and fair presentation， reasonable assurance Hmi ]qK[F 物质性，真实公平的描述，合理的保证 fi6i{(K ?pF7g$>q Appointment， removal and resignation of auditors < lBY 审计人员的的任命、免职和辞职 } ;z[x2l^ X_6h8 n}i Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion O"D0+BK79e 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 BmP!/i _ 2!u4 nxZ. Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior X4"D Lt" 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 i^2yq&uT( S
l?@c/Ng Engagement letter CSC
sJE#4 约定书（委托书） 9mEt**s
Ur r LU+-_ 2. Planning and risk assessment ,1}c% C*,Q 规划和风险评估 <]jKpJ{3N 2th> +M~A General principles q
(?%$u. 一般原则 EPE9
HvN h*2NFL~# Plan and perform audits with an attitude of professional skepticism hd@ >p. 持专业的怀疑态度计划和执行审计工作 _|!F hZ 91
] "D;NN Audit risks = inherent risk ×control risk ×detection risk l20fA-T
_I 审计风险=内在风险×控制风险×检查风险 d '4^c,d ws tH&^ Risk-based approach \,b@^W6e> 基于风险的办法 YhVV~bvz* -jv%BJJlX Understanding the entity and knowledge of the business <d$L}uQwg 了解商业的实质和知识 `H_.<``> 6WN1D W Assessing the risks of material misstatement and fraud [HV>4,,3" 评估材料错报和舞弊的风险 Od?M4Ed( .fQ/a`AsU Materiality （level）， tolerable error &g{b5x{iD 重要性（级别），可容忍误差 RW#& f* O[tOpf@s. Analytical procedures HH\6gs]u 分析程序 X/5\L.g2 %(c5T)B9 Planning an audit z2Pnni7Ys 规划审计工作 eC9nOwp]xH vbDSNm#Yv Audit documentation： working papers _x.<Zc\x 审计文件：工作底稿 qB`-[A9HPe cVg! " The work of others zjzW;bo( d 其他机构的文件 ` q NhB\ VUo7Evc:.P Rely on the work of experts a etK<9L$ 依靠专家的工作 \Kx@?, 9W JS.\G^ Rely on the work of internal audit "1<>c/h 依靠内部审计工作 Mn- f *bl*R'; 3. Internal control Z/ |o CwR 内部控制 V! s T2 }\9elVt'2 The evaluation of internal control systems b"au9:F4@7 对内部控制系统的评估 7+, 6 m!4 ^x! N] Tests of control zfAkWSY
控制测试 #s'UA!) 0I8w'/s_g9 Substantive procedures （time， nature， extent） @AXRKYQ{t 实质性程序（时间，性质，程度） w3,1ImrXp "Y9PS_u(~ Transaction cycles： revenue， purchases， inventory， etc. 0 > 交易周期：收入，采购，库存等。 Z*Sa%yf ^!={=No] e~Oge 4.Audit evidence *1 }UK9X; 审计证据 *u2pk>y) ;3nR_6 \ Obtain sufficient， appropriate audit evidence igoXMsifT+ 获取足够、适当的审计证据 .,)C^hs@ 6' 9ITA Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations Mw0Kg
9M 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 B,@<60u ewo1^&#> The audit of specific items WBo|0(# 审计的具体项目 xKilTh_ .6 =F(fum;zH Receivables： confirmation %n^jho5 应收帐款：确认 &rTOJ 1)V} b(hnou S Inventory： counting， cut-off， confirmation of inventory held by third parties H5L~[ \
5t 存货：数量，减值，第三方持有存货的确认 R]0p L I:6N?lD4}0 Payables： supplier statement reconciliation， confirmation iIOA5 4!o 应付帐款：供应商的申明一致，确认 SDd efB ]h(}%fk_ Bank and cash： bank confirmation w
]4=uL6 银行存款和现金：银行的确认 DNARe!pK [D]9M"L,vQ Auditing sampling tBtG- X2 审计抽样 ;.=ZwM]C ]Iku(<*Ya 5.Review
"pb$[*_@$ 复核 Q
(P'4XCm >~;MQDU5*Y Subsequent events yfBVy8Sm 随后发生的事件 %i7bkdcwk yPgDb[V+ qIbp0`m 6} DGEHc1 =j%B`cJ66_ Going concern o"O=Epg 持续关注 a ?LrSk`
ohK_~ Management representations &WSxg&YG)\ 与管理层的交涉沟通 ( dO C ^i 0]x g E Audit finalization and the final review： unadjusted differences {-(}p+;z 审核定稿和最后审查：未经调整的差异 |N 9::),< B8+J0jdg6% Dc,h( 2 6. Reporting d$>TC (E=t 报告 K;%P_f/KJP 学会计论坛bbs.xuekuaiji.com !. \EU*)1 Appendix ( x} >tm 附录
JArSJ:} Audit procedure Hzr<i4Y=w9 审计程序 :r?gD2q
