1. Assurance engagements and external audit
保证约定和外部审计 M2-`p ZM b+sUK Materiality， true and fair presentation， reasonable assurance -2; 6Pw mv 物质性，真实公平的描述，合理的保证 jLVG=rOn $L 8>Ha} Appointment， removal and resignation of auditors [#C6K ' 审计人员的的任命、免职和辞职 '.1P\ >x!] .whi0~i Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion &hO-6(^I 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 `hZh}K^ xa@$cxt Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior ",.f
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 kqm (D# [B# XA}w Engagement letter Xg96I: r'p 约定书（委托书） 0M"n %+=;4tH J 2. Planning and risk assessment mLqqo2u 规划和风险评估 A4!X{qUT- yAryw{( General principles Lo%vG{yTr 一般原则 R\5,H!V9n Ba@~: Plan and perform audits with an attitude of professional skepticism %*}rLn"? 持专业的怀疑态度计划和执行审计工作 `z\hQ%1!F 88 ~Nrl=co Audit risks = inherent risk ×control risk ×detection risk o 2 Nu@^+ 审计风险=内在风险×控制风险×检查风险 :31_WJ^ u"=]cBRWL6 Risk-based approach 8&G9 ?n`I5 基于风险的办法 hH N[K /iFn =pk1? Understanding the entity and knowledge of the business V ml
6\X 了解商业的实质和知识 ZK8)FmT_<O Yi%lWbr Assessing the risks of material misstatement and fraud NgD hd
OB 评估材料错报和舞弊的风险 PPB/-F]rr hm1s~@o Em Materiality （level）， tolerable error M5ZH
6X@5 重要性（级别），可容忍误差 |y U!d
% %-blx)Pc Analytical procedures bRxI7 ' 分析程序 ~j'D%:[+VH z3uR1vF' Planning an audit 7]vmtl L 规划审计工作 QQS*r}> |+q_kx@?l Audit documentation： working papers pPBXUu' 审计文件：工作底稿 bW6| &P}X 6}TunR The work of others /e0B$UymFu 其他机构的文件 E:x@O8F IQPu%n{ 0v Rely on the work of experts +d6onO{8 依靠专家的工作 -U /)y:k!% 9jTBLp-i#N Rely on the work of internal audit -lhIL}mGf 依靠内部审计工作 HLW_Y|QaFo $&as5z8 3. Internal control %^@l5h.lqB 内部控制 Wlhh0uy ojy^ A The evaluation of internal control systems T/3LJGnY 对内部控制系统的评估 8OZj24*'DS O JcS%-~ Tests of control =HCEUB9Fs 控制测试 [ =>=5'-
`Eh>E, Substantive procedures （time， nature， extent） Wk0E7Pr 实质性程序（时间，性质，程度） i!%bz ~S/oW89 Transaction cycles： revenue， purchases， inventory， etc. N:<$]x> 交易周期：收入，采购，库存等。 <
Q~N9W r tuaU=U zWEPwOlI1P 4.Audit evidence [Arf!W-QG 审计证据 ='h2z"}\Bn eM<N? 9 s Obtain sufficient， appropriate audit evidence >9{?&#]x 获取足够、适当的审计证据 Y"mFUW4 MT- Tt Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations EB[T 5{ 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 u}iuf_ m.K cTM%j The audit of specific items ^O_Z5NbC3 审计的具体项目 |(.\J`_e |T|m5V'l Receivables： confirmation f!x 9% 应收帐款：确认 q 6> eb +K1M&( Inventory： counting， cut-off， confirmation of inventory held by third parties 62sl6WWS3 存货：数量，减值，第三方持有存货的确认 /f#b;qa, ;ek*2Lh Payables： supplier statement reconciliation， confirmation U!(.i1^n 应付帐款：供应商的申明一致，确认 ?@rd,:'dE 1p}Wj*mc Bank and cash： bank confirmation gHe:o` 银行存款和现金：银行的确认 t1?aw< c U6*y!}9 Auditing sampling OXEEpoU?V
审计抽样
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@ D 5.Review
OS z71;j 复核 (.4lsKN< ( DiduS J Subsequent events
izl6L 随后发生的事件 *BsK6iV
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[.-pA^ $r!CQ 2S Going concern 296}LW
持续关注 N9w"Lb Y}ogwg& Management representations 3 uuIISK 与管理层的交涉沟通 L_Ok?9$ J'% i?cuV Audit finalization and the final review： unadjusted differences PT~htG<Fw 审核定稿和最后审查：未经调整的差异 y#GHmHeh i=gZ8Q=H ` g] 6. Reporting K7RAmX 报告 4mvR]: G 学会计论坛bbs.xuekuaiji.com oqJ Ybim Appendix 5NhFjPETr 附录 cw<I L Audit procedure 27SHj9I 审计程序 3}|[<^$
