1. Assurance engagements and external audit
保证约定和外部审计 T/NeoU3 p <d xc"A Materiality， true and fair presentation， reasonable assurance # biI=S 物质性，真实公平的描述，合理的保证 c]]OV7;)> <uUH r,# Appointment， removal and resignation of auditors W
7 9wz\a 审计人员的的任命、免职和辞职 hr9[$4'H ;0lHi4 c0 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 8c-r;DE 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 b(8#*S!U T%kr&XsQX Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior :f?};t+ 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 h$`P|#V& Ba$&4?8 Engagement letter V4]t=3> 约定书（委托书） 9&R. <I G]Fp}, 2. Planning and risk assessment \XaKq8uE 规划和风险评估 Y<lJj"G =FXO 1UZ! General principles 29R_?HBH 一般原则 < -xI!o"} C*A!`Q?1Y Plan and perform audits with an attitude of professional skepticism >B U"C+a8g 持专业的怀疑态度计划和执行审计工作 E<u6 js, 3 ZO\ P u Audit risks = inherent risk ×control risk ×detection risk ,tt]C~\u 审计风险=内在风险×控制风险×检查风险 Wr.G9zq.+ sTx23RJ9 Risk-based approach R"NR-iU 基于风险的办法 E! '|FJ R
pUq#Y:a Understanding the entity and knowledge of the business [ =dK %7v 了解商业的实质和知识 yu ~Rk r(g:b
^S Assessing the risks of material misstatement and fraud !]1'?8 评估材料错报和舞弊的风险 i7hWBd4wK (~ 6oA f Materiality （level）， tolerable error eEvE 3=,hg 重要性（级别），可容忍误差 {C6,h#|pg )erI3?k Analytical procedures 49vKb(bz{ 分析程序 ~I
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Gw 4 ~ Planning an audit wxy. &a] 规划审计工作 : b9X?%L~ u-yVc*<, Audit documentation： working papers H
_H3Gp 审计文件：工作底稿 a o"\L0;{ !Z f<
j The work of others s,&tD
WU 其他机构的文件 -:mT8'.F - Tw^b!74gq Rely on the work of experts 4 hRc,Vq 依靠专家的工作
|Nx7jGd:i |$AoI Rely on the work of internal audit h B@M5Mc$ 依靠内部审计工作 b#XY.+ *0 3[*E>:)qh 3. Internal control 'Z^-(xG,+ 内部控制 h+,Eu7\88 g<ZB9;FX % The evaluation of internal control systems :xd)]Ns 对内部控制系统的评估 X8l|^ [2F O7& 6]/` Tests of control $^[^ ]Q 控制测试 m-%.LDqM EZICH&
_ Substantive procedures （time， nature， extent） ;;r}=0V*= 实质性程序（时间，性质，程度） )zU bMzF
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$c$ Xi Transaction cycles： revenue， purchases， inventory， etc. QQ1|]/) 交易周期：收入，采购，库存等。 pAZD>15l" V 4~`yT?*" =t,}I\_^c 4.Audit evidence >M `ryM2=D 审计证据 h !>K[* 3m2hB%SNb Obtain sufficient， appropriate audit evidence tQTVP 2:Y 获取足够、适当的审计证据 ~57.0?IK jv<C#0E^ Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations 6 ;JlA}) 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 Z A 1u gHL v zm The audit of specific items vz
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tE" 审计的具体项目 1m c'=S{ @nPXu2c?u7 Receivables： confirmation VMa \?`fT 应收帐款：确认 1$A7
BP |3ob1/)p0 Inventory： counting， cut-off， confirmation of inventory held by third parties vh29mzum 存货：数量，减值，第三方持有存货的确认 y9/x:n&] 6qAs$[ Payables： supplier statement reconciliation， confirmation Ms
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`w5n 应付帐款：供应商的申明一致，确认 2. 6F5&:($ 'f 'zV@) Bank and cash： bank confirmation
z QPQP` 银行存款和现金：银行的确认 %d%$jF` d z - Auditing sampling reO^_ q' 审计抽样 Y2Z<A(W T/9`VB%N 5.Review
XkGS3EY 复核 CVa?L"lK #YEOY# Subsequent events 948 lL& 随后发生的事件 =Su~i Oa D(z}c, =.< S3? ZJZKCdT@ .UdoB`@!v= Going concern ZvSWIQ6
持续关注 DrY5Q&S IN{ 1itE Management representations O
/S: S 与管理层的交涉沟通 nKR=/5a4Y j 1Ng
[ Audit finalization and the final review： unadjusted differences Hea76P5$P+ 审核定稿和最后审查：未经调整的差异 X{-@3tG<r I7[F,xci 4fuK pLA 6. Reporting _--kK+rU 报告 i
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lJ@ 学会计论坛bbs.xuekuaiji.com "{1SDbwmMo Appendix D
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n8xk 附录 #0F6{&;
M Audit procedure jO5R
0^w 审计程序 $$GmundqB
