1. Assurance engagements and external audit
保证约定和外部审计 a y oC]rE E 5^\]`9P Materiality， true and fair presentation， reasonable assurance q 2EDrZ 物质性，真实公平的描述，合理的保证 MI `qzC*% h< r(:.%!} Appointment， removal and resignation of auditors
M1/d7d 审计人员的的任命、免职和辞职 0&,D&y%
jB?SX Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion
T>B'T3or 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 "A}sD7xy9 %/Wk+r9uu Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior DPT6]pl"y 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 K+}0:W=P ,->K)Rs ; Engagement letter Ok_}d&A 约定书（委托书） vu+g65" r E m/Q! 2. Planning and risk assessment ./F:]/Mt 规划和风险评估 PMytk`<`zw N\PdX$ General principles r'*$'QY-N 一般原则 'OA*aQ=K |P>7C Plan and perform audits with an attitude of professional skepticism E]mm^i`| 持专业的怀疑态度计划和执行审计工作 V CWW(Y1Fd v#Rh:#7O%U Audit risks = inherent risk ×control risk ×detection risk CV
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+ 审计风险=内在风险×控制风险×检查风险 @}4aF| +aOdaNcI Risk-based approach uY. Ns ?8 基于风险的办法 60 ~;UBm5O [Qnf]n\FJ Understanding the entity and knowledge of the business qofAA!3z 了解商业的实质和知识 $P{`-Y }a e-rlk5k %f Assessing the risks of material misstatement and fraud @R5^J {T 评估材料错报和舞弊的风险 =de'Yy:\- )h}IZSm Materiality （level）， tolerable error 6M
>@DRZ'| 重要性（级别），可容忍误差 &[[r| hS ,&Nj+ Analytical procedures a?-&O$UHf\ 分析程序 @-sWXz*W C-y MWr Planning an audit * a Z1 4 规划审计工作 9ngx
kOGx xh2r?K@k> Audit documentation： working papers HEVj K$ 审计文件：工作底稿 3&y-xZ u] GeP={lj The work of others _f^6F<! 其他机构的文件 % 6 *c40 yh
E% X Rely on the work of experts
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T 依靠专家的工作 IAQ<| 3Q b$b;^nly Rely on the work of internal audit r-y;"h' 依靠内部审计工作 yUnV%@.
Y! L-5|G 3. Internal control osXEzr( 内部控制 ;z4J)q w G=zNZ The evaluation of internal control systems _^&
q,S 对内部控制系统的评估 8{ZTHY - xE 8?%N U Tests of control *\XOQWrF 控制测试 $E@n;0 P #+ch Substantive procedures （time， nature， extent） 4:/V|E\D 实质性程序（时间，性质，程度） jC'h54 ,Mr NF&Sv Transaction cycles： revenue， purchases， inventory， etc. \ ivxi<
SR 交易周期：收入，采购，库存等。 rn|]-^ku/ j,.M!q] WK6,K 92 4.Audit evidence WAxNQfEe 审计证据 y$%oR6 K7- 2p&$b f t Obtain sufficient， appropriate audit evidence v^JzbO~|gj 获取足够、适当的审计证据 -yf8 I,hw
0e Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations \x-2qlZ 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 gkd4)\9 8_ }t,BC The audit of specific items M[`[+5v 审计的具体项目 or*{P=m+R Pdf-2
Tx Receivables： confirmation t)
&U'^ 应收帐款：确认
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Je f 0H.$UAL Inventory： counting， cut-off， confirmation of inventory held by third parties g!}]FQBb 存货：数量，减值，第三方持有存货的确认 m+!.H\ :xr^E]
Payables： supplier statement reconciliation， confirmation ` Ta p0V 应付帐款：供应商的申明一致，确认 @/:4beh )7 & -DI1 Bank and cash： bank confirmation :XhF:c[.: 银行存款和现金：银行的确认 dNgA C){w !CU-5bpu Auditing sampling R$awo/'^ 审计抽样 /F;2wT; }>6e-]MHfR 5.Review
)Dz]Pv]H' 复核 5.\p]>|G1 ee?
d ?:L Subsequent events OWibmX 随后发生的事件 C7dq=(p& hV(^Y)f 8lM=v> Xc D\_nqx9O s ;I
@En Going concern 7n#-3#_mG 持续关注 "Ol :ni1 W^8 Management representations m538p.(LIR 与管理层的交涉沟通 iHhdoY[] &9flNoNR9 Audit finalization and the final review： unadjusted differences U3N
d\b'0 审核定稿和最后审查：未经调整的差异 .T3N"}7[ rNk'W, FU r<ww%2HTS 6. Reporting TBt5Nqks- 报告 K@7%i| H 学会计论坛bbs.xuekuaiji.com %nkP" Z# Appendix * F%1
~ 附录 2VY7?1Ab(@ Audit procedure R:f!ywj% 审计程序 d'96$e o~
