1. Assurance engagements and external audit
保证约定和外部审计 WDt 6{5T @eq.&{& Materiality， true and fair presentation， reasonable assurance Uyd' uC 物质性，真实公平的描述，合理的保证 9xFI%UOb#
Xc L%0 %` Appointment， removal and resignation of auditors + 7wMM#z 审计人员的的任命、免职和辞职 ; {v2s; "ZFH_5< Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion %pf9Yd0t 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 v3<q_J'qT 4`") a M Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior al7D3J 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 //%#?JJV R{Cb
p=3J Engagement letter {P )O# 约定书（委托书） xT!<x({ 1Afy$It /{ 2. Planning and risk assessment eL{$=Um 规划和风险评估 aD
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gb:,+ General principles jWdZ ]0m 一般原则 F& !t\
sg Plan and perform audits with an attitude of professional skepticism 1X9J[5|ll 持专业的怀疑态度计划和执行审计工作 UKPr[ %OP|%^2
Audit risks = inherent risk ×control risk ×detection risk ]0W64cuT 审计风险=内在风险×控制风险×检查风险 kU.@HJ[@j J|<C;[du> Risk-based approach &2I8!I a 基于风险的办法 {u J"% 8]rObT9> Understanding the entity and knowledge of the business VmRfnH" 了解商业的实质和知识 DhD##5 a r`< x@, Assessing the risks of material misstatement and fraud a X
Ie 评估材料错报和舞弊的风险 k$ p ND,Ws {CNJlr@z Materiality （level）， tolerable error ^ )
C# 重要性（级别），可容忍误差 ,Z}
ST|$u 0Gu?;]GSv Analytical procedures ^66 OzT8A 分析程序 G\^<MR | WZ
h_z^rwn Planning an audit I&<'A [vHl 规划审计工作 a2/Mf
zS h9`F Audit documentation： working papers ixE w! t 审计文件：工作底稿 kp#XpcS
(]PH2<3t The work of others #zBqj;p 其他机构的文件 O\
)Kg2 k4E9=y ? Rely on the work of experts }Z< Sca7 依靠专家的工作 }w-M . LXPO@2QF Rely on the work of internal audit ]Tg@wMgI 依靠内部审计工作 kE|
x'(x 1kR. .p<" 3. Internal control )d2:r 07a 内部控制 1}+b4 "7] Wh~,?}laj The evaluation of internal control systems uX]]wj-R3 对内部控制系统的评估 VL'wrgk C
,|9VH Tests of control RzzU+r 控制测试 7S=,# 5% }!z~8Y4 Substantive procedures （time， nature， extent） {F S)f 实质性程序（时间，性质，程度） q8 FpJ\ rBy0hGx Transaction cycles： revenue， purchases， inventory， etc. 8Op^6rX4 交易周期：收入，采购，库存等。 xtKU;+# jicH 94#(] \u))1zRd 4.Audit evidence S\Le;,5Z 审计证据 He}?\C
Bo `AvK=] Obtain sufficient， appropriate audit evidence A|YgA66M 获取足够、适当的审计证据 yPs6_Qo!p USHQwn)% Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations \sf
c!5G 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 Q
w - z { 9.UeVz The audit of specific items OE Xa}K# 审计的具体项目 p
. P#S } # L_R Receivables： confirmation \okv}x^L=Z 应收帐款：确认 Ei\>gXTH1- c 2fSpvz Inventory： counting， cut-off， confirmation of inventory held by third parties 7Z<GlNv 存货：数量，减值，第三方持有存货的确认 ^u1Nb o o?j8"^!7 Payables： supplier statement reconciliation， confirmation $5&~gHc , 应付帐款：供应商的申明一致，确认 ,^Q~w
b!{ _ qwf3Q@ Bank and cash： bank confirmation DS>&|zF5l 银行存款和现金：银行的确认 mH4u@aQ} svb7-.! Auditing sampling "@/pQoLy 审计抽样 pV;0Hcy <t*<SdAq>` 5.Review
Cc,V ] 复核 M X 7Ix{ :N "&o(^ Subsequent events 3 }&3{kt 随后发生的事件 VmN 7a6a r<Cr)%z! `Syfl ^9B 1#Hr {&2 v+`'%E Going concern -!O8V 持续关注 F]r'j
ZL + G[zE Management representations u%E8&T8, 与管理层的交涉沟通 ?!/8~'xA6 Xw<
;)m Audit finalization and the final review： unadjusted differences hsS&|7Pt 审核定稿和最后审查：未经调整的差异 =T &<z_L ~{5v a O! XSU, 6. Reporting 6 w{_+=T 报告 jw { B8<@s 学会计论坛bbs.xuekuaiji.com }1~9i'o%Z Appendix (xVx|:R[<H 附录 6Nh GTLI Audit procedure J:>o\%sF 审计程序 8>6<GdGL<n
