1. Assurance engagements and external audit
保证约定和外部审计 l6N"{iXU sj&1I.@,> Materiality， true and fair presentation， reasonable assurance l4 YTR4D 物质性，真实公平的描述，合理的保证 X$=/H 6R5Z
|P-kyY34 Appointment， removal and resignation of auditors .SDE6nvbW 审计人员的的任命、免职和辞职 jpZ 7p ; zo r Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion f.:0T&%G 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 #e[igxwi 0U ! _ o2] Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior T3t
w.yh 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 7)BK&kpVr ,uZz?7mO Engagement letter S~B{G T\M 约定书（委托书） !gi3J @ M&K
JZ 2. Planning and risk assessment s qO$ka{ 规划和风险评估 1 0tt' : ^2nH6,LPS General principles C#. 27ah 一般原则 :q$.=?X3 x5k6"S"1, Plan and perform audits with an attitude of professional skepticism ? >mpUH 持专业的怀疑态度计划和执行审计工作 4{%-r[C9k A",R 2d Audit risks = inherent risk ×control risk ×detection risk o`nJJ:Cxq- 审计风险=内在风险×控制风险×检查风险 G*g*+D[H M |5*:Th
C[ Risk-based approach 0NXaAf:2Z 基于风险的办法 `~1#X _+<AxE 9\ Understanding the entity and knowledge of the business 0+k= gO 了解商业的实质和知识 )Mh5q&ow gH0Rd
WX Assessing the risks of material misstatement and fraud Q@rlqWgU
~ 评估材料错报和舞弊的风险 -Zqw[2 Q4 ,S1'SCwVdJ Materiality （level）， tolerable error yJ!,>OQ%' 重要性（级别），可容忍误差 ew,g'$drD W,.Exh Analytical procedures pEY zB; 分析程序 )jMk ~;'r |9mGX9 q Planning an audit @1V?94T1 规划审计工作 ~/!jKH7`j !X1
KOG Audit documentation： working papers a lyA#zao| 审计文件：工作底稿 h4c4!S "F?p Y@4 The work of others ZBjb f_M: 其他机构的文件 ! ~+mf^D 3*e )D/l m Rely on the work of experts 6G:7r [ 依靠专家的工作 ~(eD 4" A6#v6 iT Rely on the work of internal audit ~'LoIv20j) 依靠内部审计工作 2lxA/.f &zHY0fxX 3. Internal control nz Klue 内部控制 p+Fh9N<F9 UM. Se(kS The evaluation of internal control systems Pk:b:(4 对内部控制系统的评估 =9A!5 sM9N Hwg Tests of control !
;R}= 控制测试 2Iq*7 n:v0 [L?WM>] % Substantive procedures （time， nature， extent） , 1 i l& 实质性程序（时间，性质，程度） @XH@i+ {B _J0(GuG=~ Transaction cycles： revenue， purchases， inventory， etc. <\L=F8[ 交易周期：收入，采购，库存等。 +`TwBN,kp- !{XVaQ?x Yz>8 Nn '_ 4.Audit evidence XpdjWLO]C< 审计证据 Jg@eGs\*
nD Xy$ f8 Obtain sufficient， appropriate audit evidence Cp#}x1{ 获取足够、适当的审计证据 T>m|C}y y -9(nsaV Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations [UB]vPXm$ 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 NZuylQ
)0 wArzMt}[ The audit of specific items #$JY &!M 审计的具体项目 -
V:7j8 2~@Cj@P] Receivables： confirmation +\Je
B/ F 应收帐款：确认 }SG b`l VpB+|%@p Inventory： counting， cut-off， confirmation of inventory held by third parties
jo"zd b 存货：数量，减值，第三方持有存货的确认 +P=I4-?eX l6 T 5]$ Payables： supplier statement reconciliation， confirmation ;uq i 应付帐款：供应商的申明一致，确认 &FDWlrG g UeaHH]U Bank and cash： bank confirmation = ]0AZ 银行存款和现金：银行的确认 /? :q9Wy 9<"l!noy Auditing sampling Edl .R}&1 审计抽样 I0Of K3!^ 6"V86b0)h} 5.Review
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复核 `YK#m 4 gc z?( QM : Subsequent events yu=(m~KX
随后发生的事件 K[9 {]$(Z Kk/cI6`W [?F]S:/i p; LF-R
k; vhQ= Going concern " = * 持续关注 Wq*W+ 7=. L_fiE3G|> Management representations 8z* /J=n 与管理层的交涉沟通 uG4Q\,R YJB f~ 0r Audit finalization and the final review： unadjusted differences >>0c)uC|W 审核定稿和最后审查：未经调整的差异 'dcO- A:>
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报告 +JY]J89 学会计论坛bbs.xuekuaiji.com G": u::h R Appendix <O]B'Wc [ 附录 Dqm;twd> Audit procedure H)i%\7F5 审计程序 79>_aD 9
