1. Assurance engagements and external audit
保证约定和外部审计 6|zA,-= *StJ5c_kg2 Materiality， true and fair presentation， reasonable assurance #pIb:/2a_ 物质性，真实公平的描述，合理的保证 *aSFJK }&=C*5JN Appointment， removal and resignation of auditors G
B15 审计人员的的任命、免职和辞职 yEH30zSt 5yry$w$G) Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion %l>^q`p 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 aJu
b( " Eq|_> f@@8 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior Z@ 1r
s# 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 !Ed';yfz\( ? xy~N?N Engagement letter q|S }5 约定书（委托书） G,J$lT X
6`4= !ZfI 2. Planning and risk assessment $
ED<:[3N 规划和风险评估 WKN\* N < FsD}N k=m~ General principles lOVsp# 一般原则 Gv <K#@9T IkD\YPL; Plan and perform audits with an attitude of professional skepticism )s!x)< d; 持专业的怀疑态度计划和执行审计工作 I(C_}I>Wb y0 Ag px Audit risks = inherent risk ×control risk ×detection risk f@Db._ E 审计风险=内在风险×控制风险×检查风险 Up8#Nz
T +YP,LDJ!v Risk-based approach =>4,/g3 基于风险的办法 KX{ S8_ GR/
p%Y( Understanding the entity and knowledge of the business &QvWT+]c'0 了解商业的实质和知识 3^8%/5$v xK
/NzVt Assessing the risks of material misstatement and fraud `/"TYR% 评估材料错报和舞弊的风险
oM J5; /']Gnt G. Materiality （level）， tolerable error ~/QzL.S;p 重要性（级别），可容忍误差 =*}|
y;I [ $B Analytical procedures euQ d 分析程序 h " j{B Ey ozhIV Planning an audit {eS!cZJ 规划审计工作 Bisht%]^ ]@Q14
Audit documentation： working papers s<n5^Vxy 审计文件：工作底稿 \!`*F :7]- +[:}<^p?cG The work of others =xg pr*
其他机构的文件 Y*J,9 6:@tHUm Rely on the work of experts {=pf#E= 依靠专家的工作 Y!}BmRLh2 5X'[{'i , Rely on the work of internal audit D[ny%9 : 依靠内部审计工作 A fyEFn Y H>k=V< 3. Internal control jrG@
+" } 内部控制 yo3'\I *SL v$A The evaluation of internal control systems I@e{>} 对内部控制系统的评估 <Xv]Ih?@f` >$k_tC' " Tests of control p ^^E(<2 控制测试 ]hc.cj`\W& cW%F%:b Substantive procedures （time， nature， extent） 1: XT r 实质性程序（时间，性质，程度） 5_#wOz0u$
LsoP >vJG Transaction cycles： revenue， purchases， inventory， etc. 58{6k J@ 交易周期：收入，采购，库存等。 XzkC ]e ' NbSkauF~b gC W .;|2 4.Audit evidence ?tSFM: 9PU 审计证据 O$< kWSC ]& jXD=a" Obtain sufficient， appropriate audit evidence ,a_\o&V 获取足够、适当的审计证据 H4MFTnJ{ skf7Si0z Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations gM '_1zs
U 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 b~z1%? ]W]o6uo7 The audit of specific items YOqGFi~` 审计的具体项目 - $>R;L ^/U-(4O05* Receivables： confirmation
T32C=7 应收帐款：确认 k7'_ m
Y+J ju1 Inventory： counting， cut-off， confirmation of inventory held by third parties TkM8GK-3 存货：数量，减值，第三方持有存货的确认 bODCC5yL g/)m bL>= Payables： supplier statement reconciliation， confirmation P|Dw +lQj 应付帐款：供应商的申明一致，确认 E.R,'Y;x [2"a~o\ Bank and cash： bank confirmation Mpzt9*7R 银行存款和现金：银行的确认 z1{kZk 1k EXTs=, Auditing sampling %4 *-BCP 审计抽样 olB?"M=H v[E*K@6f 5.Review
iimTr_TEt 复核 GWsvN&nr SxI='z_S.f Subsequent events J
^m#984 随后发生的事件 wM9HZraB< <l opk('7 1Rg tZp% [" TUSf ] *](maF~%C Going concern {OtD +% 持续关注 >4
4 A c6.S jV Management representations >slD.rb] 与管理层的交涉沟通 P MV;A{T j")#"& m Audit finalization and the final review： unadjusted differences T a8;
审核定稿和最后审查：未经调整的差异 7Ko<,Kp2b c5C 2xE}T |Ii[WfFA|J 6. Reporting jeXP|;#Una 报告 '
Z5l'Ac 学会计论坛bbs.xuekuaiji.com /
Vy pN, Appendix (&t741DN| 附录 T5H[~b|9- Audit procedure 5tfD*j n 审计程序 5#|D1A
