1. Assurance engagements and external audit
保证约定和外部审计 ag [ZW =$' 6(aDH Materiality， true and fair presentation， reasonable assurance ; ZA~p 物质性，真实公平的描述，合理的保证 e"{{ TcNk V?6a 8lJ Appointment， removal and resignation of auditors cr7 }^ s 审计人员的的任命、免职和辞职 NcBIg:
V\c {$0mwAOH " Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 'j#*6xD 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 8\&X2[oAD +}Dw3;W}m Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior fDv2JdiU 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 -_=nDH (nQ
^ Engagement letter `KZm0d{H 约定书（委托书） u|\1h LXX g| o,uD 2. Planning and risk assessment Z@4Ar fl 规划和风险评估
Vr3Zu{&2 5%Y3 Kwyy General principles }7b %HTF= 一般原则 4>wP7`/+y g9
.Q< JwO Plan and perform audits with an attitude of professional skepticism \j$&DCv 持专业的怀疑态度计划和执行审计工作 ">\?&0 {5Q!Y&N.% Audit risks = inherent risk ×control risk ×detection risk E^ B'4 审计风险=内在风险×控制风险×检查风险 ?qb}?&1 A#e%^{q$ Risk-based approach Cwv9 a^ 基于风险的办法
6fkRrD y6g&Y. :o Understanding the entity and knowledge of the business #]\Uk,mhZB 了解商业的实质和知识 /J]5H 6_(&6]}66 Assessing the risks of material misstatement and fraud ^} RCoE 评估材料错报和舞弊的风险 iDpSj!x/_ ld[I}88$ Materiality （level）， tolerable error xVw9 v6@`h 重要性（级别），可容忍误差 34f?6K1c (Lb bc+1m Analytical procedures KqHy G 分析程序 w2?3wrP3 ))q y;Q, Planning an audit P9R9(quI 规划审计工作 p'Y^ X .j ?
W>F Audit documentation： working papers b !+hH Hv: 审计文件：工作底稿 ncaT?~u j n*h)'8`Ut The work of others 9=s<Ld
其他机构的文件 ]a>n:p]e AzPu) Rely on the work of experts 21n?
=[ 依靠专家的工作
2IK}vDsis irZ])a Rely on the work of internal audit +5)nk} 依靠内部审计工作
\ __i %:i7s-0w 3. Internal control QRw"H 8nW 内部控制 C2!|OQ9A2 }H53~@WP> The evaluation of internal control systems r-,%2y? 对内部控制系统的评估 !M(xG%M-V )+#` CIv Tests of control Y_l iA 控制测试 /l3V3 B7 .e#w)K Substantive procedures （time， nature， extent） "69s) ~ 实质性程序（时间，性质，程度） =F|{#
F *V CXihgo Transaction cycles： revenue， purchases， inventory， etc. poE0{HOU 交易周期：收入，采购，库存等。 b1I]>\
XPc^Tq #m xP w 4.Audit evidence cZ,b?I"Q% 审计证据 Xg6Jh `` G/E+L-N#` Obtain sufficient， appropriate audit evidence xo^b&ktQd 获取足够、适当的审计证据 l$KA)xbI m!!/Za Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations }RF(CwZr( 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 \
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HZE#A b*L The audit of specific items :
$1?i) 审计的具体项目 qZd QD @?s Rj&w Receivables： confirmation AYBns]! 应收帐款：确认 { l/U6]( b=C*W,Q_# Inventory： counting， cut-off， confirmation of inventory held by third parties zpn9,,~u 存货：数量，减值，第三方持有存货的确认 7sCG^&Y h,:m~0gmj Payables： supplier statement reconciliation， confirmation bL` T
ySX 应付帐款：供应商的申明一致，确认 |d2S
IyUc [>I<#_^~ Bank and cash： bank confirmation M)Z7k/=<P 银行存款和现金：银行的确认 k=$TGq QY? c^xIm'eob Auditing sampling LVM%"sd? 审计抽样 n` _{9R 3DX*gsx( 5.Review
8Al{+gx@? 复核 Z?q] b SIT :LQYo '@yB Subsequent events l 'rja.\ 随后发生的事件 'ZF{R3Xu KfEx"94 ,<_
A2t 2 &J]K3w1p P bn*_/H Going concern |*xA 8&/ 持续关注 "S]0 q[_V u A]& Management representations M]
%?>G 与管理层的交涉沟通 bH nT6Icom $99n&t$Y Audit finalization and the final review： unadjusted differences u@) U "FZ 审核定稿和最后审查：未经调整的差异 R%WCH?B<} 3pROf#M QVT5}OzMt 6. Reporting a5^] 20Fa 报告 Vm(y7}Aq{ 学会计论坛bbs.xuekuaiji.com BwEN ~2u6 Appendix fplo w 附录 05#1w#i Audit procedure 6Pnjm w.HV 审计程序 H|<[YYk
