1. Assurance engagements and external audit
保证约定和外部审计 s#FX2r3=Fg 0E#?H0<OeG Materiality， true and fair presentation， reasonable assurance 2FQT
u*p&B 物质性，真实公平的描述，合理的保证 ;0-R"c)- lT_dzO Appointment， removal and resignation of auditors B1TWOl?d{ 审计人员的的任命、免职和辞职 iUlSRfrC$# u<EPK*O* Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 6S^JmYq 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 w[#*f?at~ (#nB90E{* Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior W !JEl|] 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 ~)*uJ wW/a ;Qidf}: Engagement letter 6Oy6r
约定书（委托书） 36}&{A KgXu x-q 2. Planning and risk assessment F!P,%Jm I< 规划和风险评估 <MJ-w1A 04:QEC"9mj General principles *m n"G K6 一般原则 Gm=e;X;r ;<#=|eD2 Plan and perform audits with an attitude of professional skepticism 9JO1O:W 持专业的怀疑态度计划和执行审计工作 \{= {{O p5J!j I
= Audit risks = inherent risk ×control risk ×detection risk c| X }[ 审计风险=内在风险×控制风险×检查风险 !e}4>!L,(^ Z9j`<VgN
Risk-based approach [ = Xb*~ 基于风险的办法 gSkY c{b Dlz1"|SF Understanding the entity and knowledge of the business
%$=2tf R 了解商业的实质和知识 ~'N+O K ^(KDtc Assessing the risks of material misstatement and fraud $?u LFD 评估材料错报和舞弊的风险 BzTzIo 5 p tlag&Z Materiality （level）， tolerable error luJNdA:t& 重要性（级别），可容忍误差 R,8T t!n `E |>K\ Analytical procedures ;WG%) ^e 分析程序 TjOK8
t [ ^gb6W9Y Planning an audit ; f
/2u 规划审计工作 Zi<(>@z2 n >xuef Audit documentation： working papers *S'?u_ Y7 审计文件：工作底稿 'r rnTd c }>_ The work of others L$^)QxH7 其他机构的文件 =.qPjp_Q d 9Dd`x7$ a Rely on the work of experts l=C| 4@ 依靠专家的工作 t v
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wM =KHX_ib Rely on the work of internal audit cCcJOhk|d 依靠内部审计工作 (&M,rW~Qxs 8F/z rPG 3. Internal control y0'WB`hNQ 内部控制 Nzb=h/; !w/]V{9`X The evaluation of internal control systems rdH^"( 对内部控制系统的评估 M-(,*6Q !ZY1AhGZ Tests of control f;!L\$yKy 控制测试 .2y @@g NRI[| Substantive procedures （time， nature， extent） o1H6E1$= 实质性程序（时间，性质，程度） s\(@f4p QT4vjz+| Transaction cycles： revenue， purchases， inventory， etc. ?gCP"~ 交易周期：收入，采购，库存等。 f/{Cl
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('A 4.Audit evidence QV
-ZP'e^ 审计证据 :0p$r
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@!hf! Obtain sufficient， appropriate audit evidence KBA& s 获取足够、适当的审计证据 \ "d\b><R 8v6AfTo% Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations oo1h"[ 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 ]+>Kl> @ |#Q0UM|'Q The audit of specific items WA5. qw 审计的具体项目 k< RaC= 7gREcL 2 Receivables： confirmation T
*k}E 应收帐款：确认 Q)5V3Q]@^ z }V
g4\x& Inventory： counting， cut-off， confirmation of inventory held by third parties Ob] J!. 存货：数量，减值，第三方持有存货的确认 E9]*!^=/ )U{\c2b Payables： supplier statement reconciliation， confirmation WUb] 8$n 应付帐款：供应商的申明一致，确认 JO~6 2='J ~6 {U^3 Bank and cash： bank confirmation *P?Ruc g 银行存款和现金：银行的确认 M]xfH * 34L1Gxf
Auditing sampling Su<>UsdUC 审计抽样 :W$- b (Mw+SM3< 5.Review
~DS.b-E 复核 NzS`s,N4/0 ED>P>Gg Subsequent events Us_1 #$p, 随后发生的事件 M3eFG@, h r6?9RJY Q ~` {^fo1
"oh ;?gQ. bd2QQ1[1vh Going concern TV/ EC#48 持续关注 NMzq10M=6 k&npC8oA Management representations bnH:|-?q 与管理层的交涉沟通 i"mQ H`jnChD:M' Audit finalization and the final review： unadjusted differences 77'@U( 审核定稿和最后审查：未经调整的差异 A>)Ced! |Z8Eu0RSb c7nbHJi 6. Reporting [MF&x9Ss?% 报告 L0Ajj
= 学会计论坛bbs.xuekuaiji.com 83 VFBY2q Appendix c sV3mzP 附录 nuw7pEW@? Audit procedure onm" 7JsO' 审计程序 uvi&! )x
