1. Assurance engagements and external audit
保证约定和外部审计 e NafpK OaZQ7 BGq Materiality， true and fair presentation， reasonable assurance :U(A;U1, 物质性，真实公平的描述，合理的保证 A_#
DJJMm 2,P^n4~A?w Appointment， removal and resignation of auditors Zoc0!84<z 审计人员的的任命、免职和辞职 *r
% c BI}Cg{^km Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion =iD 3Yt 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 ED&
`_h7? @jlw_ob2g Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior u=_mv N 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 Ji 0
tQV Vl!6W@g Engagement letter _H=Uwi_g 约定书（委托书） ]P2"[y I y3GE[ 2. Planning and risk assessment b,%C{mC 规划和风险评估 P_p<`sC9
?8Cq{ General principles ApXy=?fc 一般原则 Q&| \r :TC@t M~Oy Plan and perform audits with an attitude of professional skepticism rI-%be== 持专业的怀疑态度计划和执行审计工作 1|6%evPu( 4 vV:E F- Audit risks = inherent risk ×control risk ×detection risk ?#YE`] 审计风险=内在风险×控制风险×检查风险 H&} pkrH~ A7hVHxNJ- Risk-based approach y
{<9]' 基于风险的办法 \A6B,|@ f!
.<$ih Understanding the entity and knowledge of the business r!a3\ep 了解商业的实质和知识 JO"<{ngsQ Q7COQ2~K Assessing the risks of material misstatement and fraud Ktm4 A O 评估材料错报和舞弊的风险 _8)*]- Eue~Y+K*b Materiality （level）， tolerable error nSAdCJ;4 重要性（级别），可容忍误差 W#C*5@ 8 9
ea\ vZ Analytical procedures x`IEU*z# 分析程序 R=
o2K %lGfAYEM= Planning an audit j;iAD:nf 规划审计工作 o"BoZsMk {9aE 5kR Audit documentation： working papers 6 ez<g
Uf 审计文件：工作底稿 KX7 >^Bt&k n%s
]30Xs The work of others &;sP_ h 其他机构的文件 X~,aNR y FA3~|Zg Rely on the work of experts Ev(>z- {F 依靠专家的工作 "s_lP&nq E6gI,f/p0X Rely on the work of internal audit c [ 1oww 依靠内部审计工作 zXxT%ZcCj K8.!_
c 3. Internal control *zL}&RUKM 内部控制 <r`2)[7N W= qVc The evaluation of internal control systems tX %5BTv 对内部控制系统的评估 $.r
hRKs xzZ38xIhV Tests of control `LE6jp3, 控制测试 rOOT8nkR# aL&7 1^R, Substantive procedures （time， nature， extent） 0 C6-GKbZ 实质性程序（时间，性质，程度） zZ323pq vucxt }Ti Transaction cycles： revenue， purchases， inventory， etc. }YNR"X9*)/ 交易周期：收入，采购，库存等。 qC:raH_: bNNr]h8y- V<uR>TD( 4.Audit evidence i||]V*5n 审计证据 t+iHQfuP9A W_8wed:b Obtain sufficient， appropriate audit evidence mFaZio0GK 获取足够、适当的审计证据 Yqi4&~?db 0dh aAq`k Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations iJ3e1w$ 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 Y?~ZwYB Ix=} +K/ The audit of specific items e s&
vMY 审计的具体项目 lqZ 5?BD1 5
}]"OXQ Receivables： confirmation '*w00 应收帐款：确认 EYEnN sN2p76KN Inventory： counting， cut-off， confirmation of inventory held by third parties ~h85BF5 存货：数量，减值，第三方持有存货的确认 5r8< 7g:>C D9
|n)f Payables： supplier statement reconciliation， confirmation IrhA+)pdse 应付帐款：供应商的申明一致，确认 ,N[7/ kT| k!HK 97qA Bank and cash： bank confirmation ` a/%W4 银行存款和现金：银行的确认
I3mGo a$" Hvrj Auditing sampling kZZh"#W: L 审计抽样 _p&]|~a Z}l3l`h! 5.Review
NzOo0tz: 复核 u!X|A`o5i / 1Q(b Subsequent events `A^"% @j 随后发生的事件 r )~ T@'y W$OG( m!W> Id|L`
w 2h1C9n%j9 ZUR6n>r Going concern "*5hiTr8+ 持续关注 ,J>5:ht (6 \LppYXz Management representations QQ
~- 与管理层的交涉沟通 db6b-Y{ (Cd\G=PK Audit finalization and the final review： unadjusted differences
4/1d&Sg 审核定稿和最后审查：未经调整的差异 7=WT69,& gy0haW 80/F7 q'tn 6. Reporting m~u5kbHOi= 报告 r{ef .^&: 学会计论坛bbs.xuekuaiji.com 2hkRd>)&5 Appendix A1#%`^W9 附录 )
Es"LP] Audit procedure -VTkG]{`Ir 审计程序 7cO n9fIE
