1. Assurance engagements and external audit
保证约定和外部审计 (GEi<\16[ &U$8zn~[k Materiality， true and fair presentation， reasonable assurance 6~h1iY_~ 物质性，真实公平的描述，合理的保证 QHs:=i~VH {IPn\Bka Appointment， removal and resignation of auditors &lPBqw 审计人员的的任命、免职和辞职 ccn`f]5w fE%[j?[ Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion xcZ%,7 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 w}W@M,.^ 4ZJT[zi Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior FW)^
O%2s 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 LlA`Q
Le %rDmW?T Engagement letter R_>TEYZ 约定书（委托书） q"+ q HM@}!6/s 2. Planning and risk assessment ))IgB).3M 规划和风险评估 VUy)4* B2G5h baA General principles K rr?`n 一般原则 "T{~,'T d@6:|auO Plan and perform audits with an attitude of professional skepticism 2&gVZ z 持专业的怀疑态度计划和执行审计工作 1R2o6`_ 1( ?CNW[ Audit risks = inherent risk ×control risk ×detection risk u1; e*ty 审计风险=内在风险×控制风险×检查风险 VX!Y`y^a ~w
1{ zxs Risk-based approach k?["F%)I 基于风险的办法
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N8 kb-2 Understanding the entity and knowledge of the business BK(pJNBh 了解商业的实质和知识 ST:
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MSNr Oc Assessing the risks of material misstatement and fraud 1ak D]Z 评估材料错报和舞弊的风险 b#p~F}qT g<2lPH
Materiality （level）， tolerable error ;WvYzd9 重要性（级别），可容忍误差 68p\WheCal wWJQ ~i? Analytical procedures ^p"4)6p-W 分析程序 /O haERv ''(fH$pY Planning an audit vn0cKz@ 规划审计工作 }RA3$%3 }_a +X Audit documentation： working papers Q(=Vk~v 审计文件：工作底稿 V #gF*]q lPRdwg- The work of others Sv7>IVC?@ 其他机构的文件 /$FXg;h9$ ZL-uwI!`D Rely on the work of experts POqRHuFq 依靠专家的工作 %A)-m 69 ?AV &@EX2C Rely on the work of internal audit CJMaltPp& 依靠内部审计工作 P"R97#C z-KrQx2
3. Internal control r/CEYEJ &X 内部控制 ;Cr_NP[8|j i{ t TUA The evaluation of internal control systems "pSH!0Ap\ 对内部控制系统的评估 f
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Tests of control JCw{ ?^F" 控制测试 v Q-i xh %_B:EMPd Substantive procedures （time， nature， extent） g.[+yzuE6 实质性程序（时间，性质，程度） QL) >/%yU F5N>Uqr*oN Transaction cycles： revenue， purchases， inventory， etc. c
}<*~w; 交易周期：收入，采购，库存等。 !X5o7b ) qDby!^ryc -`zG_]=- 4.Audit evidence = cf{f]N 审计证据 M&uzOK+ QD$}-D[ Obtain sufficient， appropriate audit evidence >DDQ'W ! 获取足够、适当的审计证据 ,U6*kvHS6 5TXg;v#Z Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations
//\ds71h 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 Dk)@>l:gI, 5Y(r\ Dd The audit of specific items R&6n?g6@/V 审计的具体项目 0zeUP {MQ uk`T+@ K Receivables： confirmation jZX Vsd 应收帐款：确认 uz*d^g r} jA4PDH f+ Inventory： counting， cut-off， confirmation of inventory held by third parties qTyg~]e9( 存货：数量，减值，第三方持有存货的确认 N=>- Q) o;i k Z*+* Payables： supplier statement reconciliation， confirmation +VSZhg,Np8 应付帐款：供应商的申明一致，确认 S 3R|8?| %z(9lAe Bank and cash： bank confirmation IYuyj(/! 银行存款和现金：银行的确认 Q/9 a,85 %lXbCE:[ Auditing sampling ]}BB/KQy^ 审计抽样 FQ+8J 7 VVs{l\$=ZV 5.Review
i4 hJE 复核 Q 2*/`L}m\ e &d3SQ% Subsequent events 6dF
$?I& 随后发生的事件 |}Q( F+cL Oz :D.V
3~ LFCTr/ , p?Z(rCp >OT \~C Going concern a]`itjL^ 持续关注 ^rL ,&rk }.'Z =yy Management representations Zotz?j VVr 与管理层的交涉沟通 ?p(kh^ z mj)PLZ] Audit finalization and the final review： unadjusted differences <lFdexH"T 审核定稿和最后审查：未经调整的差异 8fnR1 mWG ]K7`-p ~T qc3~cH.@ 6. Reporting 3Q",9(D 报告 for { 学会计论坛bbs.xuekuaiji.com j5zFDh
1( Appendix PJCnud F 附录 \ [cH/{nt Audit procedure [ dGO,ndE 审计程序 s,w YlVYf!
