1. Assurance engagements and external audit
保证约定和外部审计 D
0 am2a#4` Materiality， true and fair presentation， reasonable assurance (X*9w##x( 物质性，真实公平的描述，合理的保证 bCzdszvg3 1ADv?+j)A/ Appointment， removal and resignation of auditors Y h S{$ Z 审计人员的的任命、免职和辞职 J8J!#j. :v _w!+,/ Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion o,J ^ e_ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 mdaY
YD=c% q 4) Ey Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior a/ 34WFC 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 dKb ^x^ V7BsE w Engagement letter ~ibF M5m 约定书（委托书） Y3<b~!f X>}@EHT 2. Planning and risk assessment [NL -! 规划和风险评估 5E`JD w?_`/oqd| General principles };^}
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Xo+ 一般原则 v[VC2D @*SA$9 /l Plan and perform audits with an attitude of professional skepticism e9lOk)`t 持专业的怀疑态度计划和执行审计工作 JxHv<p[ AxEc^Cof Audit risks = inherent risk ×control risk ×detection risk {d,?bs)
审计风险=内在风险×控制风险×检查风险 T ~h.=5 ^( DL+r, Risk-based approach s@PLS5
d" 基于风险的办法 =D5wqCT(Q l QWBCJ8y Understanding the entity and knowledge of the business <W2ZoqaV 了解商业的实质和知识 9ZhDZ~)p, nn'Af,ko/ Assessing the risks of material misstatement and fraud ZL,6_L/ 评估材料错报和舞弊的风险 F*,5\s< 12 -EDg/1 Materiality （level）， tolerable error 3[.3d
y7,Z 重要性（级别），可容忍误差 ~pRs- < cj}:H * Analytical procedures zC#%6@P\ 分析程序 m d_g}N(C >O3IfS(l Planning an audit ??j&i6sp 规划审计工作 4dD2{M
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)w Audit documentation： working papers = gs~
\q 审计文件：工作底稿 aDh|48}X \f<z*!,D$ The work of others i(Vm! Y82 其他机构的文件 5# 2jq<D yuv4*
Rely on the work of experts m
&!X A 依靠专家的工作 S}b~_} Wt:~S/l Rely on the work of internal audit Cg^:jd 依靠内部审计工作 h9jc,X u5X p(?g - 3. Internal control (2tH"I 内部控制 ly=a>} F_ ~
?d>fR:X The evaluation of internal control systems XfDX:b1 p
对内部控制系统的评估 <%&_#<C) pZjpc#*9N Tests of control \?d TH:v/E 控制测试 JRo;(wqZ q~M2:SN@X
Substantive procedures （time， nature， extent） MnS+
nH!d 实质性程序（时间，性质，程度） xh r[ A _JA:.V^3gm Transaction cycles： revenue， purchases， inventory， etc. 3
daC;;XO 交易周期：收入，采购，库存等。 kP?_kMOx %N1"* </q fM2^MUp[=1 4.Audit evidence e[8UH =`| 审计证据 kV+ R5R 0MrN:M2B Obtain sufficient， appropriate audit evidence h7*O.Opm = 获取足够、适当的审计证据 UKj`_a6 \XDmK
Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations ai9 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 &`@lB (m A%n?} The audit of specific items c=aO5
(i0 审计的具体项目 U6c@Et , T%~
SM5 Receivables： confirmation 5*+I
M*c 应收帐款：确认 ?Sw /(}|m !5~k:1=
Inventory： counting， cut-off， confirmation of inventory held by third parties #9,=Owup
存货：数量，减值，第三方持有存货的确认 .1{l[[= W #R<
G,"N5 Payables： supplier statement reconciliation， confirmation &F`L}#oL& 应付帐款：供应商的申明一致，确认 ,J& 9kYz P5P< " Bank and cash： bank confirmation cm ,4&x6 银行存款和现金：银行的确认 uY]T: UVk QTE:K? Auditing sampling IM]h*YV' 审计抽样 dN0mYlu1| ,5.
<oDH 5.Review
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HB 复核 HzEGq,. CW;m Subsequent events /GN4I!LA 随后发生的事件 4m\([EO Qose S/ *{nunb>WO ib; yu_ 3a^)u-9,x Going concern r&Q t_ 持续关注 H`gb}? 9R 8t=3 Management representations f:XfAH3R{ 与管理层的交涉沟通 XmlIj8%9[& }H2#H7!H Audit finalization and the final review： unadjusted differences `-u7 I 审核定稿和最后审查：未经调整的差异 QoWR@u6a 2qXo{C3 8$m1eQ`{ 6. Reporting ^9=4 iXd 报告 :~er h}~ps 学会计论坛bbs.xuekuaiji.com r," 7%1I Appendix 6% UY1Q.? 附录 C ]Q>*=r Audit procedure 7*MU2gb 审计程序 vzcz<i )
