1. Assurance engagements and external audit
保证约定和外部审计 AZ y2P
u56 F8Wq&X#r Materiality， true and fair presentation， reasonable assurance K:@=W1 物质性，真实公平的描述，合理的保证 Rk[ * p se HbwO3 b Appointment， removal and resignation of auditors =3C)sz} 审计人员的的任命、免职和辞职 Gnt!!1_8L yo, !u\^x Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion a4RFn\4? 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 lh_zZ!)g "'B%.a#k Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior u(Sz$eV 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 ~{G: ,|` u/c3omY"# Engagement letter MjC%6%HI 约定书（委托书） E57 {*C \q'fB?bS^ 2. Planning and risk assessment 9 /(c cj 规划和风险评估 \Egc5{ =Zy!',,d,9 General principles Wb )l8[= 一般原则 ](:FW '- ?(8%SPRk Plan and perform audits with an attitude of professional skepticism O
f @#VZ 持专业的怀疑态度计划和执行审计工作 'a^tL[rLP1 :$c:3~ Audit risks = inherent risk ×control risk ×detection risk Z[S+L"0 审计风险=内在风险×控制风险×检查风险 !o': \hex6 =L),V~b Risk-based approach WcO ,4: 基于风险的办法 \N , ' + ]=VS~azZ5 Understanding the entity and knowledge of the business / &as) 了解商业的实质和知识 M2Fj)w2
lV6[d8P Assessing the risks of material misstatement and fraud &Z!K]OSY 评估材料错报和舞弊的风险 qK
vr*xlC 2 RUR=%C Materiality （level）， tolerable error -Dxhq&
}Y 重要性（级别），可容忍误差 ?VP !1O =J `{lAhZ5 Analytical procedures hdJwNmEA> 分析程序 bH&)rn Pph8"`mv.m Planning an audit xf"5<PTW</ 规划审计工作 JOx ,19r <-B"| u Audit documentation： working papers
)1nCw 审计文件：工作底稿 N^( lUba
L|lmStwe The work of others FEZ"\|I| 其他机构的文件 =l
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QAX Rely on the work of experts fb.
\V]K 依靠专家的工作 (S)E |;f%C Oqpl2Y" / Rely on the work of internal audit j-`X_8W 依靠内部审计工作 =c h
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3Y 3. Internal control B5,QJ W* 内部控制 ! H|82:`t+ YG 5Z8@kH The evaluation of internal control systems ) Zb` ~w 对内部控制系统的评估 [}ZPg3Y o47 f Tests of control nOal7BNN 控制测试 s'aV q B PL9eU y Substantive procedures （time， nature， extent） fH e0W 实质性程序（时间，性质，程度） 8\ )U|/A7
]a6O(] Transaction cycles： revenue， purchases， inventory， etc. me:|!lI7YU 交易周期：收入，采购，库存等。 1 73<x){ ' `]n _$f' grCO-S|j^ 4.Audit evidence OVUs]uK 审计证据 ,]uX:h-EM ^\[LrPq e Obtain sufficient， appropriate audit evidence MzR1<W{ O 获取足够、适当的审计证据 \%Ah^U)gS L e` / Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations +-aU +7tu 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 Y0PGT5].@' UR Oj9CO v The audit of specific items wAu[pWD'6; 审计的具体项目 g>!:U6K ' o/N}E!Pt Receivables： confirmation lbB.*oQ 应收帐款：确认 ;;YcuzQI3 b@ wBR9 s Inventory： counting， cut-off， confirmation of inventory held by third parties ," C[Qg( 存货：数量，减值，第三方持有存货的确认 xz" Z3B V/3 {^Fcr Payables： supplier statement reconciliation， confirmation h
eE'S/ 应付帐款：供应商的申明一致，确认 {}g %"mi# bvip bf[m< Bank and cash： bank confirmation =|E
09 银行存款和现金：银行的确认 3'[Rvy{ :T7
? Auditing sampling ){+ [$@9 审计抽样 #ox
9& VelB-vy& 5.Review
>P \h,1 复核 7`b lGzP_ ~Jwp NJs Subsequent events }z%OnP 随后发生的事件 k<YtoV ` URSv,( O->_/_ !Tn0M; ='dLsh4P2N Going concern cW)Oi^q%o2 持续关注 a [1
sA12 ; .ysCF Management representations 1z~k1usRK 与管理层的交涉沟通 I!f
B1aq- /~i.\^HX Audit finalization and the final review： unadjusted differences jDlA <1 审核定稿和最后审查：未经调整的差异 p!+L wv , GBZ-f L w>-7) 6. Reporting y#S1c)vU 报告 O9t=lrYV! 学会计论坛bbs.xuekuaiji.com j|VXC(6 P, Appendix ug^om{e- 附录 cVQatm Audit procedure :O9P(X* 审计程序 d?:`n 9`
