1. Assurance engagements and external audit
保证约定和外部审计 ]P}K3tN%] `ykMh>* { Materiality， true and fair presentation， reasonable assurance + hyWo]nW0 物质性，真实公平的描述，合理的保证
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I Appointment， removal and resignation of auditors >H=Q$gI 审计人员的的任命、免职和辞职 _($-dJ {
]U^d 1&k Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion >2/wzsW 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 cc 2 oFn 0Z 1H6qn Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior q. ,p6D 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 @3expC gv Rc:5B[ Engagement letter vhE}{ED 约定书（委托书） |/T< ]+X; sJHy=z0m 2. Planning and risk assessment KHc/x8^9 规划和风险评估 WV !kA_ q _T?G e General principles [-:<z?(n4 一般原则 ^*?B)D =, kb}]s j Plan and perform audits with an attitude of professional skepticism dPy BY
]` 持专业的怀疑态度计划和执行审计工作 _1>(GK5[ D?*sdm9r` Audit risks = inherent risk ×control risk ×detection risk Z imMjZ%4 审计风险=内在风险×控制风险×检查风险 Y+"hu2aPkY g_Dt} !A\B Risk-based approach =Zb"T5E 基于风险的办法 {KpH| i @cTZ`bg Understanding the entity and knowledge of the business (-Ct!aW| 了解商业的实质和知识 bh; b `
5 n%MYX'0 Assessing the risks of material misstatement and fraud 1A/c /iC 评估材料错报和舞弊的风险 2t`9_zqLw 1UA~J|&gi^ Materiality （level）， tolerable error 5(MZ%-~l 重要性（级别），可容忍误差 SU#P.y18% c[d'1=Qiy Analytical procedures sKG ~<8M} 分析程序 <*(UvOQuX `6S=KRv Planning an audit (h@yA8>n 规划审计工作 W|-N>,G d;jJe0pH Audit documentation： working papers XpAq=p0; 审计文件：工作底稿 D -+)M8bt XdIVMXLL\ The work of others E_gDwWot 其他机构的文件 _]~
ht H f { 4G Rely on the work of experts zs]/Y 2 依靠专家的工作 w<F;&' ;@h lTO M/^L Rely on the work of internal audit f F-\TW 依靠内部审计工作 5vh"PlK`s i>if93mpj 3. Internal control ,, H$>r_; 内部控制 v`ZusHJ1d
x V 1Z&l The evaluation of internal control systems ^q N1~v=hS 对内部控制系统的评估 W.6 JnYLQ& ZEyGqCf 3 Tests of control V8U`%/`N 控制测试 C=_-p"O# ~ :b:_ 5" Substantive procedures （time， nature， extent） xd BZ
^Q 实质性程序（时间，性质，程度） =|JIY
Iv|WeSL. Transaction cycles： revenue， purchases， inventory， etc. qL;T&h 交易周期：收入，采购，库存等。 T# _n-b> ESf7b `tS J)yy}[Fx 4.Audit evidence U# ]eN[ 审计证据 IweK!,:>dN ):\{n8~ Obtain sufficient， appropriate audit evidence .8PO7# 获取足够、适当的审计证据 _Il9s#NA% -S3+
h$Y8 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations <%#y
^_ 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 >0+|0ba A"3&Euv U The audit of specific items eP)Y Je 3 审计的具体项目 I7z]% Z +=H>s;B Receivables： confirmation s riq(A 应收帐款：确认 ?nSp?m; }:
D~yEP Inventory： counting， cut-off， confirmation of inventory held by third parties |%cO"d^ri 存货：数量，减值，第三方持有存货的确认 *u4X<oBS* _NqT8C4C Payables： supplier statement reconciliation， confirmation k42ur)pb 应付帐款：供应商的申明一致，确认 0V,MDX}#_ pr,1Wp0l Bank and cash： bank confirmation "oXAIfU#T 银行存款和现金：银行的确认 H|:)K^o 2GKU9cV*` Auditing sampling _5S$mc8K0 审计抽样 <^'+ ]? I \%Lb
z 5.Review
95 .'t} 复核 u,
,WD od's1'c R Subsequent events U9[A( 随后发生的事件 Fx:e n|g c@#zjJhW] 59Q Q_#> 4kF . %s : Going concern qe"6#@b *| 持续关注 9}0Jc( B/x +U)|&1oa Management representations Lz{T8yvZ 与管理层的交涉沟通 NE%yv,B <H
@!Xw; Audit finalization and the final review： unadjusted differences WJ8
vHPSM 审核定稿和最后审查：未经调整的差异 '*;eFnmvs: S,
9WMti4x e27CbA{_w 6. Reporting uvv-lAbjw 报告 BOQV X&g% 学会计论坛bbs.xuekuaiji.com j ~f 7WJ Appendix 1nTaKK
q 附录 y$9 t!cx Audit procedure safS>wM] 审计程序 >8;%F<o2
