1. Assurance engagements and external audit
保证约定和外部审计 =$ T[ EWXv3N2) Materiality， true and fair presentation， reasonable assurance y3bL\d1 物质性，真实公平的描述，合理的保证 Fu% n8 4q?R 3 \e; Appointment， removal and resignation of auditors >>M7#hmt 审计人员的的任命、免职和辞职 |+Z-' k~Q wod(P73? Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 9yu#
G7 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 b?<@ - ~*kAh Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior vbtjPse 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 R ?d MM V2:S
9vO' Engagement letter &x4*YM h 约定书（委托书） `Gx
5=Bm; iG"1~/U 2. Planning and risk assessment 9JeT1\VvHY 规划和风险评估 *g9V I;X a/rQ@ c> General principles oW>e.}d! 一般原则 ZTj!ti;5 7#*`7 K'P! Plan and perform audits with an attitude of professional skepticism WpMm%G~'4t 持专业的怀疑态度计划和执行审计工作 DYrci?8Ith 7.+vp@+ Audit risks = inherent risk ×control risk ×detection risk x]608I
T 审计风险=内在风险×控制风险×检查风险 iQgr8[
SFf \5 a;_N[Ed Risk-based approach p
S| 基于风险的办法 .3wx}!:*| B7S)L#l_\ Understanding the entity and knowledge of the business dZddo z_ 了解商业的实质和知识 hVCxw Tg^X ]< 9o>#3 Assessing the risks of material misstatement and fraud X@/wsW(kM\ 评估材料错报和舞弊的风险 31F^ 38 H2+V1J= Materiality （level）， tolerable error B"`86qc 重要性（级别），可容忍误差 \ _)mWK,h zs'Jgm.v Analytical procedures <W^>:!?w 分析程序 oHF ,k l=a< = i Planning an audit {+gK\Nz 规划审计工作 gEmsPk, 7{V N27Fa_ Audit documentation： working papers :#UA!| nV 审计文件：工作底稿 @# . a5 I] Z"?T The work of others Z5 *O\kJv 其他机构的文件 ++!0r['+ > D+h`Z]"| Rely on the work of experts Bi0&F1
ZC! 依靠专家的工作 3=0b LX(`@-<DH Rely on the work of internal audit yATX N >]l 依靠内部审计工作 WpkCF
p R e1}aLd 3. Internal control !F2JT@6 内部控制 H.O& seY j,1cb,}=^ The evaluation of internal control systems |9)y<}c5oM 对内部控制系统的评估 &}0#(Fa` !1
<>][F Tests of control n ,@ ge 控制测试 DRRy5+,I )-i (%;,*e Substantive procedures （time， nature， extent） "&\]1A}Z-x 实质性程序（时间，性质，程度） Xx^v%[!`+ WVx^}_FD0 Transaction cycles： revenue， purchases， inventory， etc.
(cp$poo 交易周期：收入，采购，库存等。
I=k`VI d: i}C%`1+( )<T2J0* 4.Audit evidence WmblY2 审计证据 Nu ><r .0d x@Sbv Obtain sufficient， appropriate audit evidence i>=y3x" 获取足够、适当的审计证据 1R#1Fy% * [b ~2 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations |+1k7S , 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 v5L #H =P *{=q:E$ The audit of specific items 9hhYyqGsO 审计的具体项目 {
dvsZJj "ZG2olOqLI Receivables： confirmation _!o0bYD 应收帐款：确认 Lnl-han% iv6bXV'N Inventory： counting， cut-off， confirmation of inventory held by third parties x'
3kH w 存货：数量，减值，第三方持有存货的确认 l R^W*w4y aY %{?8PsB Payables： supplier statement reconciliation， confirmation i6k~j%0m 应付帐款：供应商的申明一致，确认 c`#4}$ (U*Zz+ R Bank and cash： bank confirmation -M-y*P) 银行存款和现金：银行的确认 9YwS"~Q =w ]iaQD _'\ Auditing sampling DjiWg(X 审计抽样 I! ~3xZ
D!bi>]Yd 5.Review
buxyZV@1 复核 l
i2/"~l ?MJ 5GVeH Subsequent events s1zkkLw`* 随后发生的事件 ,., Y{CP d)v!U+-|' H &0S Cx8
H /O $)m[ Going concern 62>/0_m 5 持续关注 L%f$ & 4cAx9bqA Management representations PML84*K - 与管理层的交涉沟通 b pfSe ~# iAW@ Audit finalization and the final review： unadjusted differences jHc/ EZB 审核定稿和最后审查：未经调整的差异 21\?FQrz #M8>)o c E>qe hs,g 6. Reporting -257g; 报告 i$4lBy_2 学会计论坛bbs.xuekuaiji.com i-&"1D[& Appendix "'6R|<u=: 附录 $I90KQB\_ Audit procedure /P a<I^-# 审计程序 ZRCUM"R_
