1. Assurance engagements and external audit
保证约定和外部审计 8Pklw^k GYot5iLg Materiality， true and fair presentation， reasonable assurance @W|}|V5 物质性，真实公平的描述，合理的保证 .L% _# A V
^=o@I Appointment， removal and resignation of auditors 9PEjV$0E2 审计人员的的任命、免职和辞职 fRJS o% HPs$R [ Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion +0;
n t 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 Y[x9c 0 NS "hdyA Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior D .| h0gU 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 &;7\/m*W1 <#ujm fD Engagement letter /EhojODMF 约定书（委托书） Kx 6_Vp Bvp G P 2. Planning and risk assessment (
3IM7 规划和风险评估 =!r9;L,? c]O3pc U General principles <1]#
E@ 一般原则 ^<xpp.
eY GO HRBV Plan and perform audits with an attitude of professional skepticism r: n ^U# 持专业的怀疑态度计划和执行审计工作 q%#dx
4z& N. 3
x[%: Audit risks = inherent risk ×control risk ×detection risk 2#5 SI 审计风险=内在风险×控制风险×检查风险 n G GYKI ^r7
3(8{) Risk-based approach )DuOo83n[" 基于风险的办法 XbYW,a@w2 yef@V2Z+ Understanding the entity and knowledge of the business mKynp 了解商业的实质和知识 3]0ET c T f;#hcRSH Assessing the risks of material misstatement and fraud ? e%Pvy<i 评估材料错报和舞弊的风险 G_=`&i"4 cEO g Materiality （level）， tolerable error MsCY5g 重要性（级别），可容忍误差 S/ ]2Qt#T |eWlB\ x8 Analytical procedures Q u2W 分析程序 r8+{HknB; N 54U
[sy Planning an audit ^,'!j/w5 规划审计工作 $Ne$s ~oz8B^7i; Audit documentation： working papers Q/r9r*>z 审计文件：工作底稿 Rer
\=' nRN&u4 The work of others YY{S0jnhF 其他机构的文件 Zz= +?L ^rjICF e Rely on the work of experts XKL kJZN 依靠专家的工作 JadXd K=gE n
!]_o Rely on the work of internal audit (}vi"mCeW 依靠内部审计工作 N|?"= 4Z ? 6",1JH,;p 3. Internal control 5Y)*-JY1g 内部控制 g5lf- }? i,M<}e1 The evaluation of internal control systems i[H`u,%+( 对内部控制系统的评估 0RN]_z$;H C^XJE1D. Tests of control BZ<Q.:) 控制测试 wlKfTJrn& E ic/#j{4 Substantive procedures （time， nature， extent） f"q='B9_T\ 实质性程序（时间，性质，程度） <H`&Zqqk 3iJ4VL7 Transaction cycles： revenue， purchases， inventory， etc. L
|EvI.f 交易周期：收入，采购，库存等。 c?"#x-<1s L0Bcx|)"$` i-~HT4iw 4.Audit evidence fB|rW~!v 审计证据 v4=9T<[ .&=nP?ZPC6 Obtain sufficient， appropriate audit evidence <5rp$AzT 获取足够、适当的审计证据 ( e6JI]tz{ g"c\o uSY Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations vdAaqM6D 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 C,Q>OkSc `WGT`A" The audit of specific items (4o_\& 审计的具体项目 wZ6L iYiHl w2_$>z Receivables： confirmation x>d,\{U 应收帐款：确认 {Y6U%HG{{r -61{ MMiA Inventory： counting， cut-off， confirmation of inventory held by third parties /J )MW{;O 存货：数量，减值，第三方持有存货的确认 3&:Us| } @?lmho? Payables： supplier statement reconciliation， confirmation jU.z{(s 应付帐款：供应商的申明一致，确认 _[u&}i t>"UenJt- Bank and cash： bank confirmation }5
^2g!M 银行存款和现金：银行的确认 : _V9Jwu j>Wb$p6S Auditing sampling jL o(Uf 审计抽样 Cl#PYB{1 Y 0=O(+
yi 5.Review
67/J sL 复核 x`~YTOfYk l*~O;do Subsequent events k8IhQ{@ 随后发生的事件 F |pM$Kd` n]:Xmi8p rYe z$e^r nX%b@cOXj NU[{ANbl Going concern V&)Jvx}^ 持续关注 2q ]y(kW+ 9M P_#M7 Management representations !*Ex}K99 与管理层的交涉沟通 S v3O${ B| & iKy Audit finalization and the final review： unadjusted differences ~ +DPq|-O 审核定稿和最后审查：未经调整的差异 X)7_@,7 4P(muOS z5.Uv/n\1 6. Reporting @ A32|p} 报告 jHjap:i`cI 学会计论坛bbs.xuekuaiji.com E, IeW {6s Appendix `%S 35x
9 附录 TL u+5f Audit procedure (Y i 1U~{: 审计程序 p GZiADT
