1. Assurance engagements and external audit
保证约定和外部审计 yNCEz/4 hmC*^"C>U= Materiality， true and fair presentation， reasonable assurance +G*JrwJ&= 物质性，真实公平的描述，合理的保证 Ws I>n Ez+Z[*C Appointment， removal and resignation of auditors .Z\Q4x#!Z 审计人员的的任命、免职和辞职 ]< XR]FHx) L',mKOej Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion Sk}{E@ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 "m$3)7 $ 7
oQ[FdRn* Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior uO6{r v\ 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 G[,Q95`w?< lv%9MW0
z Engagement letter ,q#0hy%5/ 约定书（委托书） {X ~ gwoz R=]d
%L8 2. Planning and risk assessment IH9.F 规划和风险评估 LWnR?Qve< YXW%]Uy+ General principles o!c]
( 一般原则 ^oM|<";!?D S( ^.?z Plan and perform audits with an attitude of professional skepticism +4))/` D A 持专业的怀疑态度计划和执行审计工作 Gl}Qxv
#$ 1} %B%*N Audit risks = inherent risk ×control risk ×detection risk aEt/NwgiQ 审计风险=内在风险×控制风险×检查风险 K`g7$r)U[ *L4`$@l8 Risk-based approach "IQ/LbOqm_ 基于风险的办法 ;30 nd= #,d I$gY Understanding the entity and knowledge of the business CW&.
NT 了解商业的实质和知识 oc z G|_ %]2, & Assessing the risks of material misstatement and fraud ~;]W T 评估材料错报和舞弊的风险 [ic 870_ _)T5lEFl= Materiality （level）， tolerable error E>|: D 重要性（级别），可容忍误差 v \tEVhm 457\& Analytical procedures 0Hxmm@ X
2 分析程序 *)M49a*UD 2-N
' ya Planning an audit "VG +1r+]4 规划审计工作 HlvuW(,x= ZyrI R Audit documentation： working papers ~*A8+@ \R 审计文件：工作底稿 -i yyn ^| \R36w^c3 The work of others G s+3e8 其他机构的文件 Zwz& rIQpT V X LT^iX Rely on the work of experts /1mW|O>0 依靠专家的工作 scLn= Qx;\US v Rely on the work of internal audit T&4 qw(\G 依靠内部审计工作 [Zei0O (3J $>Na 3. Internal control z|E
EVNFd& 内部控制 - K9c@ ? u! "t!2I The evaluation of internal control systems 26&'X+n& 对内部控制系统的评估 'u4<BQVV[ 7(5xL T$ Tests of control 6KpHnSW 控制测试 +
gtrt^:]l x8S7oO7 Substantive procedures （time， nature， extent） X/iT)R]b 实质性程序（时间，性质，程度） 1%4sHSN 1$M@]7e+!+ Transaction cycles： revenue， purchases， inventory， etc. n2)q}_d 交易周期：收入，采购，库存等。 X.hm s?] P"B0_EuR<T Ag{i q (X 4.Audit evidence 3|.um_ 审计证据 > ;/l)qk, q#< ^ ^4U Obtain sufficient， appropriate audit evidence ,Ax dCT 获取足够、适当的审计证据 ZI= %JU(
f7m%|v! Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations )+ :EJ H~ 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 \" X! 2 C(00<~JC The audit of specific items e,t(q(L 审计的具体项目 {
^cV lC_ >-H {Z{VDd Receivables： confirmation
MyT q 应收帐款：确认 0g0i4IV N[s}qmPha Inventory： counting， cut-off， confirmation of inventory held by third parties
x>Zn?YR," 存货：数量，减值，第三方持有存货的确认 .zi_[ zuUW|r Payables： supplier statement reconciliation， confirmation R8ZK]5{o 应付帐款：供应商的申明一致，确认 rg^'S1x| 0g+'/+Ho 4 Bank and cash： bank confirmation O^oWG&Y;v 银行存款和现金：银行的确认 ^s|6vd;PD= Z'"tB/ =W Auditing sampling !\7!3$w'8, 审计抽样 |Y ?H A& ;M)Q
wF1 5.Review
7Zlw^'q$:L 复核 Wk)OkIFR 0*f)=Q' Subsequent events *MKO
I' 随后发生的事件 vN`klDJgW[ 8fl`r~bqZ E*]bgD7V
OX\A|$GS Yt;MV ) Going concern '<"s \, 持续关注 jPUwSIP &5yV xL: Management representations <g"{Wv: h 与管理层的交涉沟通 e )d`pQ6 <g$~1fa Audit finalization and the final review： unadjusted differences YNQY4\( 审核定稿和最后审查：未经调整的差异 ynthDE o 5 > [u ` 1q7|OWFT 6. Reporting Zy`m!]G]80 报告 LY%WD%pL 学会计论坛bbs.xuekuaiji.com 9Z4nA c Appendix >
T^;MS 附录 8Vr%n2M Audit procedure Y3Yz)T}UkS 审计程序 _852H$H\
