1. Assurance engagements and external audit
保证约定和外部审计 n<*]`do,w J7vpCw2ni Materiality， true and fair presentation， reasonable assurance QovC
*1' 物质性，真实公平的描述，合理的保证 3kY4V*9@- .YF-t
`{ Appointment， removal and resignation of auditors Ghc0{M< 审计人员的的任命、免职和辞职
q+~CA[H5K -+_&#twU Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion J3;KQ }F.I 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 mA @+4& ppK
CY4 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior Bx4GFCdifC 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 -+|[0hpw [^~9wFNtd Engagement letter I_7EfAqg( 约定书（委托书） wP"|$ HN ?%Fk0E#>2 2. Planning and risk assessment GR
`ncI$z 规划和风险评估 z?[DW* [hbp# I~*[ General principles 'O9=*L) X 一般原则 d
4R+gIA a0\UL"z#+ Plan and perform audits with an attitude of professional skepticism iZk``5tPE 持专业的怀疑态度计划和执行审计工作 pr(\ ?\a
a*y mBGF Audit risks = inherent risk ×control risk ×detection risk 89mre;v` 审计风险=内在风险×控制风险×检查风险 eCD,[At/ *`T &Dlt'8 Risk-based approach GJPZ[bo 基于风险的办法 F9r*ZyNlx o #/iR]3 Understanding the entity and knowledge of the business sb.SpF>
了解商业的实质和知识 m28w4
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(` Assessing the risks of material misstatement and fraud b0 `9wn 评估材料错报和舞弊的风险 7!w nx. a=VT |CX[ Materiality （level）， tolerable error "\?G 重要性（级别），可容忍误差 u _=y,~s T]-~?;Jh8 Analytical procedures r0
C6Ww7u 分析程序 ',Pk>f]AB- 4LJ}>e Planning an audit MiM=fIuw@s 规划审计工作 tta0sJ8 i S'p`ECfVMA Audit documentation： working papers ~')t1Ay s 审计文件：工作底稿 F*:NKT d @$K q<P The work of others dvF48,kr 其他机构的文件 Fxx2vTV4ag :=v{inN Rely on the work of experts wJ* -K- 依靠专家的工作 1[9j`~[([ Nj&%xe>]. Rely on the work of internal audit [qMdOY%jx 依靠内部审计工作 N2s%p6RMPD X>8?p'* 3. Internal control K/ m)f
# 内部控制 3eP0v kA= ~
8N The evaluation of internal control systems v} ;qMceJ 对内部控制系统的评估 wN hR(M7 5THS5' Tests of control U C/2&7 ? 控制测试 ~c$ts&Cl bv>lm56 Substantive procedures （time， nature， extent） Ltd?#HP 实质性程序（时间，性质，程度） y@\Q@
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m87cR~ Transaction cycles： revenue， purchases， inventory， etc. #(g+jb0E 交易周期：收入，采购，库存等。 U*"cf>dB( |hQ|'VC
N %kFELtx 4.Audit evidence 810<1NP
审计证据 @??c<]9F gT5Ji~xI Obtain sufficient， appropriate audit evidence !F7EAQn{( 获取足够、适当的审计证据 \ ]kb&Qw [F AOp@7W Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations }]39
iK`w 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 [MQJ71(3 02J6Pn3 The audit of specific items Sf4h!ly 审计的具体项目 WD
H[kJ 02 # b: Receivables： confirmation SqA+u/"j2 应收帐款：确认 ]UCk_zWsn1 <R`,zE@t'( Inventory： counting， cut-off， confirmation of inventory held by third parties M c$v~|i6 存货：数量，减值，第三方持有存货的确认 = -Q zZ+LisS s& Payables： supplier statement reconciliation， confirmation
f_5R!; 应付帐款：供应商的申明一致，确认 wz QdKlV xV n] m9i Bank and cash： bank confirmation 2=/g~rp* 银行存款和现金：银行的确认 YCB 3 V=l Q}sBY Auditing sampling GdfK xSO 审计抽样 YnO1Lf@ |q!2i 5.Review
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Jjg9 复核 G5QgnxwP2 XvzV
lKL Subsequent events J,^pt Ql 随后发生的事件 Z_OqXo= ;5oH6{7_Z k+Ma_H` [[66[;
RP@idz Going concern TNyY60E 持续关注 Ng;b!S c;|&>Fp Management representations Alk*
"p 与管理层的交涉沟通 >g
i{x |/ _7j/ [ Audit finalization and the final review： unadjusted differences b1>$sPJ+ 审核定稿和最后审查：未经调整的差异 n xh/&% )r|zi
Z {F TNPGw! 6. Reporting {R{%Z 报告 Dgq[ g_+l 学会计论坛bbs.xuekuaiji.com |z7Crz Appendix U5ud?z()OA 附录 n,Mw#
r?y Audit procedure Q-dHR
i 审计程序 ={i&F
