1. Assurance engagements and external audit
保证约定和外部审计 `Mcg&M i~ a" T+CA Materiality， true and fair presentation， reasonable assurance apgKC; 物质性，真实公平的描述，合理的保证 q5@Nd3~h
>!{8)ti Appointment， removal and resignation of auditors _x#y 审计人员的的任命、免职和辞职 F:[[@~z 81(\8#./ Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion PMW@xk^<Y 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 E|SmvI V- p9mGiK4! Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior ^Jdg%U? 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 ,j\uvi(Y NWQ7%~#k* Engagement letter 4^4T#f2=e 约定书（委托书） 7!FiPH~kM TcJJ"
[0 2. Planning and risk assessment 8}4.x3uw 规划和风险评估 jVN=_Y}\ -U?%A:,a| General principles AN[ pjC< 一般原则 @~N"MsF3 )1R[X!KQ7 Plan and perform audits with an attitude of professional skepticism $ndBT+ i 持专业的怀疑态度计划和执行审计工作 3u
^wK \F\7*=xk Audit risks = inherent risk ×control risk ×detection risk '
&K' 0qG 审计风险=内在风险×控制风险×检查风险 x_?K6[G&}
A&%7Z^Pp Risk-based approach LmJ _$?o 基于风险的办法 X.,R%>O}`P \yxGE+~P Understanding the entity and knowledge of the business )FIFf ;r 了解商业的实质和知识 ^^tTA^ c'Z)uquvP Assessing the risks of material misstatement and fraud PU B0H 评估材料错报和舞弊的风险 KV9~L`=]i yf R0vp<& Materiality （level）， tolerable error ^8 -,S[az 重要性（级别），可容忍误差 ui|6ih$+ B4+u/hkbh? Analytical procedures *8yC6|wL? 分析程序 >c5 GkU$Z @ Planning an audit 6cbV[ !BL 规划审计工作 o8%o68py ;p fN Audit documentation： working papers CL-?Mi=Uc 审计文件：工作底稿 )"M;7W?R0 ncOl}\Q9 The work of others \ :q @I]2 其他机构的文件 d/$e#8 BC1smSlJ
Rely on the work of experts ;b=7m#5 依靠专家的工作 HJpx,NU' 6U%d3"T Rely on the work of internal audit %(POC=b#[ 依靠内部审计工作 iS"6)#a72 $M4_"!
3. Internal control 2~r2ErtS 内部控制 o
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> (Tv K>XZ rt The evaluation of internal control systems
1 Ak0A6E 对内部控制系统的评估 F J?]|S.?, ]rg-=Y k Tests of control Lk^bzW>f 控制测试 7*Zm{r@u <pS#wTsN4% Substantive procedures （time， nature， extent） F* Yx1vj 实质性程序（时间，性质，程度） (R RRG;*n# d& v 7l Transaction cycles： revenue， purchases， inventory， etc. ybv< 1 交易周期：收入，采购，库存等。 +#(GU9_i+M cP@H8|c= P# 8lO%; 4.Audit evidence 78?{;iNv 审计证据 >Kl_948
BZXee>3" Obtain sufficient， appropriate audit evidence @ j%@Z 获取足够、适当的审计证据 $~
d6KFT +x4*T Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations Z 7e"4w A 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 iF.f*3-NJB d+ $:u The audit of specific items R /_vJHI 审计的具体项目 Zx6h%l,% {%, 4P_m Receivables： confirmation d$?+>t/ 应收帐款：确认 A
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Inventory： counting， cut-off， confirmation of inventory held by third parties L"jj D: 存货：数量，减值，第三方持有存货的确认 ! Ow
M-t ^hT2 ed + Payables： supplier statement reconciliation， confirmation _ph1( ! H$ 应付帐款：供应商的申明一致，确认 jr-
9 KxE +9<:z\B| Bank and cash： bank confirmation k<N5*k8M 银行存款和现金：银行的确认 8Vt' X2 RgM=g8}M Auditing sampling eU]I ! pI< 审计抽样 ;vpq0
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&T 5.Review
9]/:B8k 复核 Lo}/k}3Sx 8S[bt@v Subsequent events W3%RB [s- 随后发生的事件 bV#j@MJ~0 ,e qR
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- [w+1<ou;j O\%0D.HEz Going concern n
\&H~0X 持续关注 I: MrX ps/|^8aGZ Management representations 7c@5tCcC- 与管理层的交涉沟通 x{rjngp2 r.=.,R Audit finalization and the final review： unadjusted differences ]{ch]m 审核定稿和最后审查：未经调整的差异 2 %H_%Zu9 MdTu722 -Wre4 ^,v 6. Reporting ?1eu9; q\* 报告 ~)ysEZl 学会计论坛bbs.xuekuaiji.com KyqP@
{ Appendix rQp Q qBu 附录 uY3# , Audit procedure @;S)j! m` 审计程序 {?3i^Q=V
