1. Assurance engagements and external audit
保证约定和外部审计 X")|Uw8Kl/ -dRFA2 Y Materiality， true and fair presentation， reasonable assurance 5*G%IR@@LK 物质性，真实公平的描述，合理的保证 @ 4UxRp6+ Z b(t3I>n Appointment， removal and resignation of auditors , =y# m- 9 审计人员的的任命、免职和辞职 PT_KXk KIus/S5
RC Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion a j8R
b& 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 W
{Z^n(f4 jk7 0u[\ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior "wM1 qX 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 n=!uN u 7 qX6D1X1_ Engagement letter 4gZ &^y' 约定书（委托书） K&_Uk548 a!, r46>$H 2. Planning and risk assessment 3V;gW%> 规划和风险评估 X0uJNHO FFcB54ALTf General principles GP, <`l& 一般原则 @x{`\AM|% ht6244: Plan and perform audits with an attitude of professional skepticism qqOFr!)g 持专业的怀疑态度计划和执行审计工作 5:_hP{ @ -x ]`DQUg Audit risks = inherent risk ×control risk ×detection risk }Dfwm)]Q 审计风险=内在风险×控制风险×检查风险 9M-K]0S( a.kbov( Risk-based approach o0I9M?lP 基于风险的办法 Qvqqvk_tv JUt7En;XE Understanding the entity and knowledge of the business Mi 0sC24b| 了解商业的实质和知识 gv.6h{U t H^AE|U*-G Assessing the risks of material misstatement and fraud Lp&k3?W 评估材料错报和舞弊的风险 ^[q /Mw r<R4
1 Fz Materiality （level）， tolerable error (03pJV&K 重要性（级别），可容忍误差 @WOM#Kc p
EusT P Analytical procedures [EZYsOr. 分析程序 k$"d^* R 46x.i;b7 Planning an audit ]r/^9XaqtA 规划审计工作 6|;U q' GDhM<bVqM* Audit documentation： working papers eSy(~Y 审计文件：工作底稿 wEEn? % dttE)oH? The work of others pGGmA;TC1 其他机构的文件 S2^>6/[xM #I0pYA2m Rely on the work of experts m7jA
,~O 依靠专家的工作 9l zQ\} (-^ bj Rely on the work of internal audit $dg9z}D 依靠内部审计工作 ]k%PG-9 &t}?2>: 3. Internal control VLvS$0(}Z 内部控制 eph)=F$ ( [E]_Q The evaluation of internal control systems veh
5 }2 对内部控制系统的评估 {^ec(EsO# UT ]?;o" Tests of control [M+tB" _ 控制测试 `=)2<Ca;~@ ?ny = Substantive procedures （time， nature， extent） D d $qQ 实质性程序（时间，性质，程度） F jrINxL7^ MQTd k*L_] Transaction cycles： revenue， purchases， inventory， etc. '\7G@g?UZ 交易周期：收入，采购，库存等。 smy}3k 5LW}h^N !DXNo(:r 4.Audit evidence L36Yx7gT< 审计证据 /@oLe[Mz$ \OwpD,' Obtain sufficient， appropriate audit evidence }VCI=?- 获取足够、适当的审计证据 ^Z,q$Gp~P /n5n
)P@L Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations p~jlx~1-] 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 VG@};dwbz* ERMa# L The audit of specific items O1y|v[-BW 审计的具体项目 >)nS2b OE &Z^(y}jPr Receivables： confirmation ot%.M*h- 应收帐款：确认 iLX_T]1 eVz#7vqv Inventory： counting， cut-off， confirmation of inventory held by third parties zqySm) o] 存货：数量，减值，第三方持有存货的确认 JAb
6 zpP x~ DLW 1I Payables： supplier statement reconciliation， confirmation P Gn);Baq 应付帐款：供应商的申明一致，确认 n D6G :7.Me ;RA Bank and cash： bank confirmation 4`v!Z#e/aX 银行存款和现金：银行的确认 @tT-JwU Djt%r< Auditing sampling DC4C$AyW
r 审计抽样 I*|P@ 0 '?5j[:QY @ 5.Review
Qs 2 .ef? 复核 DocbxB={I cu 9Qwm Subsequent events ]7 GlO9 随后发生的事件 vDj;>VE2b Sb
&lhgW]c PR7f(NC ~Qj}ijWD 4mYCSu14:` Going concern v syWm.E
持续关注 wTq{ sW& lx0 ~>K] Management representations l$Gl'R>>* 与管理层的交涉沟通 pHE}ytcT 2?7(A Audit finalization and the final review： unadjusted differences Y$
Fj2nk+ 审核定稿和最后审查：未经调整的差异 %/9;ZV X"asfA[6K P.\nLE J= 6. Reporting v1G"3fy9 报告 W#F Q,+0) 学会计论坛bbs.xuekuaiji.com R=)55qu Appendix /%rq
hHs 附录 #& .]"
d Audit procedure 3\$wd U Fr 审计程序 PH3 >9/H
