1. Assurance engagements and external audit
保证约定和外部审计 [dFe-2u ,$ a6@k* 9D> Materiality， true and fair presentation， reasonable assurance Cp+tcrd_s 物质性，真实公平的描述，合理的保证 :} 2T of2 P%ThW9^vnj Appointment， removal and resignation of auditors fR?'HsQg 审计人员的的任命、免职和辞职 LP !d |X %k<+#j6ZH Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion K4 -_a{)/ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 p2U6B gF` hl YD Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior `6RccEm 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: J/AgJuH I:w+lchAMe Engagement letter /;vHAtt;f 约定书（委托书） nch#DE8 2 }t:* w 2. Planning and risk assessment 2I| lY>Z 规划和风险评估 c> 3j $D+ EEMRy General principles nBLb1T 一般原则 M2;6Cz>,P @+1AYVz(k Plan and perform audits with an attitude of professional skepticism &bGf{P*Da 持专业的怀疑态度计划和执行审计工作 dd6%3L{cn ZvLI~ul(zT Audit risks = inherent risk ×control risk ×detection risk HYG1BfEaW 审计风险=内在风险×控制风险×检查风险
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o#3 Risk-based approach =f23lA 基于风险的办法 *CbV/j"P? $d,/(*Y#- Understanding the entity and knowledge of the business 24
.'+3 了解商业的实质和知识 f3 imkZ( -knP5"TB Assessing the risks of material misstatement and fraud \%9QE 评估材料错报和舞弊的风险 F(ZczwvR e+<| Materiality （level）， tolerable error HG DiwA 重要性（级别），可容忍误差 z_=V6MDM 3[m2F O,Z Analytical procedures ^go3F{; 4i 分析程序 ;JMmr-@ yu@ Pd3 Planning an audit a]Y9; ( 规划审计工作 \ .+:yV<$ kem(U
{m Audit documentation： working papers ;@:-T/= 审计文件：工作底稿 f@$kK?c? o
q6^ The work of others 4?+jvVq 其他机构的文件 KfYT N7KG_o% Rely on the work of experts
^. 依靠专家的工作 g_! xD;0 :Rnwyj]) Rely on the work of internal audit yhI;FNSf 依靠内部审计工作 V6h8+|hK (9=E5n6o 3. Internal control X<pNc6 内部控制 =;F7h
@: s,pg4nst56 The evaluation of internal control systems O F )*kiJ 对内部控制系统的评估 {t.S_|IE "zz b`T[8 Tests of control pSEaE9AX% 控制测试 DO9K ,rF!o_7 Substantive procedures （time， nature， extent） hy@b/Y![M 实质性程序（时间，性质，程度） .<xD'5 4 \ rg;xZa5 Transaction cycles： revenue， purchases， inventory， etc. B/^o$i 交易周期：收入，采购，库存等。 ZR"qr
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c 4.Audit evidence
ZG{#CC = 审计证据 vS[\ j *
UXa.kT@ Obtain sufficient， appropriate audit evidence (ip3{d{CT] 获取足够、适当的审计证据 ${}9/(x/^ #?eM
E ws Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations k,; (`L 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 yF_/.m I @v! #_% J The audit of specific items cS 2]?zI 审计的具体项目 :S7[<SwL I)0_0JX s Receivables： confirmation ]{#Xcqx 应收帐款：确认 ipt]qJFd }W[=O :p Inventory： counting， cut-off， confirmation of inventory held by third parties OsVz[w N 存货：数量，减值，第三方持有存货的确认 #`l&HV ~V?\@R:g Payables： supplier statement reconciliation， confirmation F pwhy ls 应付帐款：供应商的申明一致，确认 aGws?<1$ ='C;^
Bk Bank and cash： bank confirmation +_gA"I
银行存款和现金：银行的确认 +Jn\`4/J: "(kiMo g- Auditing sampling %nE%^Enw 审计抽样 \%%M >4c rSm#/)4A 5.Review
,_D@ggL- 复核 Ir*{IVvej gw%L M7yQR Subsequent events
klY, @ 随后发生的事件 =4U$9jo!; 'YYT1H) "?W8 o[c + ] \!,yiVeU e 0Z2B2 Going concern 7 s2*VKr 持续关注 _F^ NX % /OMgj7olD Management representations TV0Y{x*~iH 与管理层的交涉沟通 HqV 4!o9' S &k/Pc Audit finalization and the final review： unadjusted differences *"6A>:rQ
s 审核定稿和最后审查：未经调整的差异 wAzaxeV= dldS7Q q
./jYe 6. Reporting 6Bexwf<u 报告 De>,i%`Q,D 学会计论坛bbs.xuekuaiji.com D5].^*AbZ Appendix HzuG- V 附录 0 N0< 4
b Audit procedure /'_Yct= 审计程序 Gc5mR9pV
