1. Assurance engagements and external audit
保证约定和外部审计 2l%iXK[ D4T+Gk"n Materiality， true and fair presentation， reasonable assurance 7:<> # 物质性，真实公平的描述，合理的保证 nJw1Sl5 _CT |5wQF< Appointment， removal and resignation of auditors M,lu)~H 审计人员的的任命、免职和辞职 x&p=vUuukP R
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R6 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion N.r B- 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 N|d @B{a( 3".W Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior F.hC%Ncu 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 9 f+7vCA I C42O_^ Engagement letter 1yf &ck1R 约定书（委托书） ;W:Q} [ 3g?T,| 2K 2. Planning and risk assessment vsR&1hs 规划和风险评估 Vngi8%YWp / nRaxzf' General principles IHfqW? 一般原则 o!&*4>tF v<**GW]neD Plan and perform audits with an attitude of professional skepticism {[dqXG$v ` 持专业的怀疑态度计划和执行审计工作 %J'_c|EQM fW`F^G1R Audit risks = inherent risk ×control risk ×detection risk RUO6Co- 审计风险=内在风险×控制风险×检查风险 eSf:
[^ (~4AG \ Risk-based approach X? a67qL 基于风险的办法 =#Jb9=zdR 6<R
U~Gh Understanding the entity and knowledge of the business >n62csO 了解商业的实质和知识 =n&83MYX
1owoh,V6 Assessing the risks of material misstatement and fraud !Ai;S 评估材料错报和舞弊的风险 Orgje@c{ (C|%@6 1S Materiality （level）， tolerable error HC$cK+,ZU} 重要性（级别），可容忍误差 ,$>Z= ~x* OYkd?LN Analytical procedures p-
_j0zv 分析程序 9:>vl0 rCYn YA Planning an audit %8/ $CR 规划审计工作 eX/$[SL[ *{bqHMd4L Audit documentation： working papers $6[]c) ( 审计文件：工作底稿 ?T&D@Ohsx *@Z'{V\ The work of others w6tY6bf} 其他机构的文件 j- -#vEW )sr]}S0 Rely on the work of experts t<=L&:<N 依靠专家的工作 |m% &Qb VrG |/ 2 Rely on the work of internal audit 'lF|F+8 依靠内部审计工作 PC5FfX 8,Z0J 3. Internal control H+Wd#7l, 内部控制
Phczf q ]aRJ`9f The evaluation of internal control systems t
&0p@xLQ 对内部控制系统的评估 g YZgo hV%l}6yS& Tests of control {rDZKy^f 控制测试 8~bPo WP +}!eAMQ Substantive procedures （time， nature， extent） VI4d/2e 实质性程序（时间，性质，程度） w>e
OERZa ;-F#a+2]! Transaction cycles： revenue， purchases， inventory， etc. aNz%vbh\ 交易周期：收入，采购，库存等。 0qv)'[O l #Tm
`br f{J7a1 `_ 4.Audit evidence !}%giF$- 审计证据 ME(!xI//JZ u'C4d6\wS Obtain sufficient， appropriate audit evidence d0,I ] " 获取足够、适当的审计证据 VQCPgs K{c^.&6D Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations )xeVoAg 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 6 eBQ9XV 9o6y7hEQy The audit of specific items a;(:iMCi 审计的具体项目 &xV WN>bd^ < 5.{ +!BM Receivables： confirmation Mm5l> D 'c 应收帐款：确认
T "z!S0I s}.nh>Q Inventory： counting， cut-off， confirmation of inventory held by third parties (]JJ?aAF 存货：数量，减值，第三方持有存货的确认 }5gQZ'ys' KN n E5f Payables： supplier statement reconciliation， confirmation R#t~i&v/ 应付帐款：供应商的申明一致，确认 =F`h2 A;a cIX59y#7 Bank and cash： bank confirmation
tnsYY 银行存款和现金：银行的确认 )gR&Ms4 HZm44y$/ Auditing sampling %
ug`dZ/ 审计抽样 h ( Z7a%_ 4D NZ y2` 5.Review
E,;nx^`!l 复核 lIf Our 1 >Op)T>{c Subsequent events !#r]f9QP 随后发生的事件 ,UP6.C14 6 3HxQH \6N\6=t!A q/[)mr|~ ?vhW`LXNB Going concern @{a(f; 持续关注 -*WD.|k $R^"~|m3M Management representations Y3thW@mD05 与管理层的交涉沟通 @/9>
/?JP {>i'Pb0mG| Audit finalization and the final review： unadjusted differences }b-?Dm_H 审核定稿和最后审查：未经调整的差异 `1P
& qP"m819m U{ Y)\hR- 6. Reporting k~?@~xm,R 报告 h_cZ&P| 学会计论坛bbs.xuekuaiji.com )a.U|[:y[+ Appendix jQc0 _F\ 附录 6 2LZ}yn_" Audit procedure w<'mV^S 审计程序 A}%sF MA
