1. Assurance engagements and external audit
保证约定和外部审计 q'S
=Eav8 6Nh0 Materiality， true and fair presentation， reasonable assurance >SCGK_Cr2 物质性，真实公平的描述，合理的保证 & a k6zM S>_27r{ Appointment， removal and resignation of auditors .FP$ IWt/1 审计人员的的任命、免职和辞职 "x*-PFT
8_we:
9A Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion j9y3hQ+q 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见
Xm_$
dZ v[S-Pi1 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior g]$
4~"|. 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 Tb hH&kG)1 =-jD~rN4;P Engagement letter 8 cVzFFQP 约定书（委托书） q<{NO/Mm O\beKBT; 2. Planning and risk assessment F 3RB 规划和风险评估 &__DJ''+ fCUT[d +H General principles %3=J*wj>D 一般原则 (#Mp 5C'X 4j'd3WGpbN Plan and perform audits with an attitude of professional skepticism M##';x0 持专业的怀疑态度计划和执行审计工作 JMyTwj[7 D`o<,Y Audit risks = inherent risk ×control risk ×detection risk rT7^-B* 审计风险=内在风险×控制风险×检查风险 $Ua56Y @Hjea1@t Risk-based approach "pvZ,l>8f 基于风险的办法 S GcBmjP y]
V1b{9p Understanding the entity and knowledge of the business (M t5 P 了解商业的实质和知识 Nhf~PO({& l ";'6;g Assessing the risks of material misstatement and fraud LAs7>hM
评估材料错报和舞弊的风险 KSqTY>%fnv UpUp8%fCU Materiality （level）， tolerable error =dH$2W)G 重要性（级别），可容忍误差 @h9MxCE! {aDFK;qG. Analytical procedures ;j} yB 分析程序
(GU9p>2 eti `O Planning an audit Ok H\^ 规划审计工作 Ex(3D[WmMW ;Ss$2V'a Audit documentation： working papers IF_D Z 审计文件：工作底稿 ;# anZC; Pl o ,XU The work of others !,&yyx. 其他机构的文件 S`q%yp y t@B(+ Rely on the work of experts \ L] |-f(4 依靠专家的工作 j4.&l3 ;5S}~+j Rely on the work of internal audit >)4YP*qIPb 依靠内部审计工作 ecHP
&Z$ W)=%mdxW 0 3. Internal control
! -tz4vjw 内部控制 yp]@^T N 3'eG ;< F The evaluation of internal control systems ]> G&jd7 对内部控制系统的评估 Y94MI1O5$ 2[R$RpA_ Tests of control M <`|CVl 控制测试 -T_\f?V8
8 Faac]5u:* Substantive procedures （time， nature， extent） ClUSrSp 实质性程序（时间，性质，程度） a W;aA'! E_:QS y5G Transaction cycles： revenue， purchases， inventory， etc. b`~wG e 交易周期：收入，采购，库存等。 \ V%_h l vq6%Ey3Gix AFm1t2,+;
4.Audit evidence hC<14 审计证据 8A2 z 5Aa Ot9V< D6h Obtain sufficient， appropriate audit evidence Sp?NfJ\Ie 获取足够、适当的审计证据 ')TPF{\# uofLhy! Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations 3Sh+
u> w 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 $99R| ^ e3(<8]`b[ The audit of specific items v 81rfB5 审计的具体项目 $@uU@fLB kBsXfVs9 Receivables： confirmation 1y [B[\ 应收帐款：确认 IgX4.]W5 TSto9 $}* Inventory： counting， cut-off， confirmation of inventory held by third parties lOerrP6f( 存货：数量，减值，第三方持有存货的确认 kX;$}7n = >LZ
m+P Payables： supplier statement reconciliation， confirmation 5
2Hqu> 应付帐款：供应商的申明一致，确认 8T5k-HwE [ ]p"3 i Bank and cash： bank confirmation
*4yN3y 银行存款和现金：银行的确认 G[yI*/E; C{m&}g` Auditing sampling y-+G
wa3 审计抽样 |B[ eJq iuAq.$oi{ 5.Review
2*OxA%QELM 复核 O%JSViPw J!p<oW)a! Subsequent events :5#
V^\3* 随后发生的事件 u{C)qb5Pu +{-]P\oc 8wF n}lw& dgc& [
/lH'hcXcX Going concern c> ~: dcy 持续关注 q=0 pQ
1> +R\~3uj[7 Management representations uxDLDA$; 与管理层的交涉沟通 X47!E
|* Fd8hGj1 Audit finalization and the final review： unadjusted differences 0m=(W^c 审核定稿和最后审查：未经调整的差异 80&D"
" 04JT@s"o e\N0@
6. Reporting -c={ +z " 报告 kL;t8{n 学会计论坛bbs.xuekuaiji.com AQh["1 {yJ Appendix 08r[K(bfb, 附录 Rx S884 Audit procedure O),I[kb 审计程序 UR: n5 V4
