1. Assurance engagements and external audit
保证约定和外部审计 ;F_&h#D]3 \mN?5QCcE Materiality， true and fair presentation， reasonable assurance oQy Ms> g 物质性，真实公平的描述，合理的保证 J!rZs kd pfim*\' Appointment， removal and resignation of auditors ~R|fdD/ % 审计人员的的任命、免职和辞职 \l6mX In=> @Ng q+uXm Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion xT9+l1_ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 ! oV' bv[ *jr;45 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior n;b 9f|&z 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 !x:w2 :Z
]E:f0P Engagement letter $AFiP H9 约定书（委托书） h^9Ne/s ~ mR{ %f?B 2. Planning and risk assessment B7ys`eiB5C 规划和风险评估 @7P E&3 qfY=! |O General principles =7P; /EV 一般原则 \No22Je6d Hi {!<e2 Plan and perform audits with an attitude of professional skepticism N~arxe (K 持专业的怀疑态度计划和执行审计工作 r52,f%nlm ~?A,GalS Audit risks = inherent risk ×control risk ×detection risk zGFW?|o< 审计风险=内在风险×控制风险×检查风险 Q;$/&Y* tX *L_ Risk-based approach nuv$B > 基于风险的办法 .uagD[${ J2#=`|t" Understanding the entity and knowledge of the business TA Y t: 了解商业的实质和知识 &9] [ ~$ p|%Y\! Assessing the risks of material misstatement and fraud >Q\H1|? 评估材料错报和舞弊的风险 [76m g j!K &<i>)Ss Materiality （level）， tolerable error skP_us ~ 重要性（级别），可容忍误差 f{z%P I[ u& I ~%s Analytical procedures R}+/jh2O| 分析程序 g9"_ BG v
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= Planning an audit s _h < 规划审计工作 *&2#;mf3 s9:2aLZ { Audit documentation： working papers $l[*Y 审计文件：工作底稿 qaGIU`}:$A :~)Q] G1Nj The work of others ;%z0iZmg 其他机构的文件 't_=%^ q o_* |`E Rely on the work of experts i+ cGw 依靠专家的工作 mg,f> ( LA@}{hU Rely on the work of internal audit >qUO_> 依靠内部审计工作 qK1V!a2 b~1p.J4 3. Internal control a@r K% Iff 内部控制 ta 6 WZu E:E &Wv?r The evaluation of internal control systems $xZk{ rK 对内部控制系统的评估 1k%ko? Ff gJ
2y Tests of control h5l
Lb+ 控制测试 h'fD3Gr&
] D-48o0 Substantive procedures （time， nature， extent） O.}gG6u5 实质性程序（时间，性质，程度） tx1jBh :e= gX _BJ6 Transaction cycles： revenue， purchases， inventory， etc. I2Dm M"-| 交易周期：收入，采购，库存等。 <d5vVn DVcu*UVw v#+w<gRq 4.Audit evidence !^fJAtCN] 审计证据 dS&8R1\>1 qtH&]Su u, Obtain sufficient， appropriate audit evidence yK7>^ p}V 获取足够、适当的审计证据 ,"VQ 0Z1 9iy|= Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations Q%xY/xH] 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 9cmJD5OO XZ& v3ul The audit of specific items G([vy#p 审计的具体项目 MH Yf8HN 2* L/c- Receivables： confirmation uWInx6p 应收帐款：确认 KJ) &(Yx u Y~ A0I5Z Inventory： counting， cut-off， confirmation of inventory held by third parties GDB>!ukg 存货：数量，减值，第三方持有存货的确认 ~&/Gx_KU ~+C#c,Nw Payables： supplier statement reconciliation， confirmation yrs3 `/ 应付帐款：供应商的申明一致，确认 e,*[5xQ Yc V ~S# b Bank and cash： bank confirmation LI<5;oE; 银行存款和现金：银行的确认 W7o
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KRZV9AJ Auditing sampling 5l}h8So 4 审计抽样 bN&da
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5.Review
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复核 )\;r
V'; %S#"pKE6 R Subsequent events z .^
)r 随后发生的事件 dZgfls 8W>l(w9M %nh'F6bNgv `7_LJ
\>I [alXD_ Going concern Z :+#3.4$3 持续关注 %4Zy1{yKs_ OJ 5 !+#> Management representations B^?XE(. 与管理层的交涉沟通 wcf_5T Evm mQ Audit finalization and the final review： unadjusted differences z0[Z O1Fo( 审核定稿和最后审查：未经调整的差异 | ]cDz
OP}p; ( :a@z53X@M 6. Reporting _[o^23Hj 报告 .A/H+.H; 学会计论坛bbs.xuekuaiji.com q)b?X
^ Appendix CM1a<bV< 附录 gu[dw3L Audit procedure 'e64%t 审计程序 K >6k@okO
