1. Assurance engagements and external audit
保证约定和外部审计 B=;pyhc 4pF U` g= Materiality， true and fair presentation， reasonable assurance rI:KZ}GZ 物质性，真实公平的描述，合理的保证 !j(KbAhWZ )r2$/QF9 Appointment， removal and resignation of auditors Or9@ X=C 审计人员的的任命、免职和辞职 ^/W 7Xd(s 2.2Z'$W Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion v}IP%84 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 '^l/e: (H3 wE75HE`gW Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior dv0TJ 0% 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 eh'mSf^=p W RAW%?$ Engagement letter QD:0iD? 约定书（委托书） Y\ T*8\h_[ SPV'0* Z 2. Planning and risk assessment r2T?LO0N{ 规划和风险评估 =3=KoH/' cLl fncI General principles 33kI #45s 一般原则 e![Q1!r oQD OwM, Plan and perform audits with an attitude of professional skepticism 9ok|]d P 持专业的怀疑态度计划和执行审计工作 HHZ!mYr *eXO?6f%s^ Audit risks = inherent risk ×control risk ×detection risk 7atYWz~yG 审计风险=内在风险×控制风险×检查风险 v c2xAAQ
F!>K8 q Risk-based approach nRQIrUNq 基于风险的办法 w c% Z"? AaD[ Understanding the entity and knowledge of the business )
WIlj 了解商业的实质和知识 [6S"iNiyKT =X X_C nn Assessing the risks of material misstatement and fraud lSyp
k-c 评估材料错报和舞弊的风险 z s"AYxr +>qBK}` Materiality （level）， tolerable error T *t$ 重要性（级别），可容忍误差 |->y'V ~+7yi4(i Analytical procedures ~v>w%] 分析程序 i`] M2Q ,.FTw, < Planning an audit %Y Rg1UKY 规划审计工作 `A
<yDy lO $M6l
Audit documentation： working papers )+t5G>yKK 审计文件：工作底稿 \Di~DN1 ^y6Pkb
P The work of others Ql*/{#$ 其他机构的文件 ($
(1KE Mty]LMK Rely on the work of experts %y w*!A1 依靠专家的工作 nv $ ['km'5uZ^ Rely on the work of internal audit Z `\7B e 依靠内部审计工作 f!$J_ dz 1yB;"q&Xd 3. Internal control M<$l&%<`G 内部控制 ,Vs: Lle Ee|+uQ981> The evaluation of internal control systems d7^X P 对内部控制系统的评估 f,L
Y|VzeJC Tests of control |16
:Zoq 控制测试 :s'%IGy>: #8z\i 2I Substantive procedures （time， nature， extent） wO!hVm,T a 实质性程序（时间，性质，程度） &yA<R::o a+~o: 5 Transaction cycles： revenue， purchases， inventory， etc. }"&(sY Q*` 交易周期：收入，采购，库存等。 mW-@-5Wda }\0"gM `X^e}EGWu 4.Audit evidence \34|9#*z- 审计证据 )(L&+DDy xRY5[=97 Obtain sufficient， appropriate audit evidence Uqpvj90sw 获取足够、适当的审计证据 M< p )@p P~qVr#eU Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations |Gf{ } 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 KFs` u6 ,){0y%c#y The audit of specific items g^C6"rsnl 审计的具体项目 VDPN1+1* U KJY.W!w4 Receivables： confirmation r#Fu<so, 应收帐款：确认 a
2 rv4d= .~U9 *5d Inventory： counting， cut-off， confirmation of inventory held by third parties *"CvB{XF&Z 存货：数量，减值，第三方持有存货的确认 zc1Zuco|
R sR 9F:
Payables： supplier statement reconciliation， confirmation 6'%]6"&M4 应付帐款：供应商的申明一致，确认 ". 0W8= h^0mjdSp, Bank and cash： bank confirmation VxFy[rP 银行存款和现金：银行的确认 $~YuS_sYg =@w :
Auditing sampling []]3"n 审计抽样 c'B"Onu@m* =z3j FaZ 5.Review
qC4-J)8 Wk 复核 3-R3Qlr " P{&UwMmh Subsequent events =R'v]SXj 随后发生的事件 u7=[~l&L :z\f.+MI ?},ItJ#>)q dvD<>{U,8 Ax0,7,8y Going concern (6BCFl:/Q< 持续关注 +o ifs
*-f Management representations ]p!J]YV ]0 与管理层的交涉沟通 '/H(,TM Y2X1!Em>B Audit finalization and the final review： unadjusted differences Du>HF;Fv 审核定稿和最后审查：未经调整的差异 (OqJet2{+ >.iw8#l 1955 (:I 6. Reporting HUC2RM?FN 报告 {K9E% ,w 学会计论坛bbs.xuekuaiji.com _")h
%)f Appendix [!&k?. *;< 附录 dNQ
Sbp Audit procedure a+/|O*> # 审计程序 zcKC5vqb
