1. Assurance engagements and external audit
保证约定和外部审计 W60C$*
h Gil mJ2< Materiality， true and fair presentation， reasonable assurance F4
:#okt 物质性，真实公平的描述，合理的保证 _ Xzl=j9[ %g{<EuK]p Appointment， removal and resignation of auditors ny pG 审计人员的的任命、免职和辞职 "P @oO,. b]xE^zM-I` Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion oVja$;> 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 h!q_''*; <t"|
wYAa_ Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior M5 T4 {^i 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 db0 ]D\ vZ/Bzy@| Engagement letter aXRf6:\% 约定书（委托书） } +ZZO0 *_CzCl^
2. Planning and risk assessment acdF5ch@ 规划和风险评估 vOi4$I~CJ qB8R4wCf General principles t p<wMrq< 一般原则 A4hbh$ F%^)oQT+c Plan and perform audits with an attitude of professional skepticism 7dtkylW 持专业的怀疑态度计划和执行审计工作 #/LU@+ yHjuT+/wM, Audit risks = inherent risk ×control risk ×detection risk 8 a, pDE 审计风险=内在风险×控制风险×检查风险 uo[W|Q mB<*we Risk-based approach } ?^5 L7n 基于风险的办法 5VhJ*^R`y .}e Pm( Understanding the entity and knowledge of the business Gx/kel [Y} 了解商业的实质和知识 o#=@!m
9A!B|s Assessing the risks of material misstatement and fraud ]x :>!y 评估材料错报和舞弊的风险 zyPc<\HoK \zx$ ]|AQ Materiality （level）， tolerable error $s" {C"4 q 重要性（级别），可容忍误差 \_8.\o"@*# 1%`Nu ]D Analytical procedures G7uYkJO 分析程序 ['jr+gIfQ s>c 0K@ADO Planning an audit }(/\ vTn*1 规划审计工作 ?` T-A\A= 3+oGR5gIN Audit documentation： working papers M~,N~ N1 审计文件：工作底稿 gUHx(Fi[4 bd)'1;p The work of others 28x:]5=jb 其他机构的文件 3:"w"0[K3 C q)Cwc[H Rely on the work of experts %=`wN^3t2 依靠专家的工作 Y4Y~e p $~)YI/b Rely on the work of internal audit 8~ w P? 依靠内部审计工作 br%l>Y\" (Qf . S{ ; 3. Internal control rBUWzpE" 内部控制 }BI|M_q.1~ "X,*VQl: The evaluation of internal control systems o8h` 9_ 对内部控制系统的评估 K n,td:( ;DX g Tests of control )18C(V-x 控制测试 6<ml x' |qz&d= > Substantive procedures （time， nature， extent） Znd ,FqHk 实质性程序（时间，性质，程度） N~~
sM" n Fxv5kho Transaction cycles： revenue， purchases， inventory， etc. 3*= _vl3 交易周期：收入，采购，库存等。 kwUy^"O _"[Ls?tRX H*HL:o-[ 4.Audit evidence )f,9 h 审计证据 YF)k0bu&; q Ni`OVh& Obtain sufficient， appropriate audit evidence \>[k 0< 获取足够、适当的审计证据 aUk]wiwIR9 |8?e4yVd Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations 53WCF[ 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 N;gY5;0m EhAaaG The audit of specific items
> !Dp'6 审计的具体项目 pGd@%/]AO 2p~}<B Receivables： confirmation d9up!
k 应收帐款：确认 =SD^Jl{H pp@O6 Inventory： counting， cut-off， confirmation of inventory held by third parties ksf6O$ 存货：数量，减值，第三方持有存货的确认 h43py8v h@PE:= Payables： supplier statement reconciliation， confirmation b/? )_pg 应付帐款：供应商的申明一致，确认 Y_)xytJ$ )H(i)$I Bank and cash： bank confirmation 1
gQ_76Yck 银行存款和现金：银行的确认 {kr BAz& ?Wc+
J4 Auditing sampling //'&a-%$^ 审计抽样 +ZOKfX % {-r'Yi% 5.Review
Eq|5PE^7 复核 Bbi yyRa WPAT\Al&AE Subsequent events G*_qqb{B 随后发生的事件 0S96x}]J B Y#QXvo% 3 Ak'Ue ,0c]/Sd*p _F8THYg ( Going concern UA|\
D]xe 持续关注 \)?+6D'# 7>= Management representations Gt
)ij?~ 与管理层的交涉沟通 "
sC]z} v *OV\h. Audit finalization and the final review： unadjusted differences <4n"LJ9 审核定稿和最后审查：未经调整的差异 zz!jt
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c @f 3" juj ' 6. Reporting 70'gVCb 报告 n
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3V )3} Appendix w{t]^w: 附录 Si@ 6'sw Audit procedure 5KP \ #Y 审计程序 Ii&p
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