1. Assurance engagements and external audit
保证约定和外部审计 sC'PtFK8z SpO%nZ";g8 Materiality， true and fair presentation， reasonable assurance t5aX9WIW 物质性，真实公平的描述，合理的保证 Cl8S_Bz YB+My~fw{l Appointment， removal and resignation of auditors H2S/!Q;K 审计人员的的任命、免职和辞职 <YM!K8hu$ Y1wH_!%b Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion l( WF 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 ^/ff)'.J
HIq e~Vc Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior %
N #A1 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 eemC; JV % Bh UGMK Engagement letter J[{ R:l\ 约定书（委托书） tXCgRU P(b ds 2. Planning and risk assessment r,<p#4(>_ 规划和风险评估 =B{B ?B"r "]bOpk T General principles YJ !jdE} 一般原则 v =_Ds<6n "sSY[6Kp! Plan and perform audits with an attitude of professional skepticism jL{k! V`s 持专业的怀疑态度计划和执行审计工作 ~}_S]^br ctoh&5%!n+ Audit risks = inherent risk ×control risk ×detection risk sis1Dh9: 审计风险=内在风险×控制风险×检查风险 *`40B6dEr 2U`!0~pod Risk-based approach 5FVmk5z]d 基于风险的办法 *&z !y/ ,`8:@<e Understanding the entity and knowledge of the business U
UhlKV|5 了解商业的实质和知识 $ 3S`A]xO C1uV7t*\ Assessing the risks of material misstatement and fraud Mn 8|
K nh 评估材料错报和舞弊的风险 V$_.&S?(Y 3F8K F`* Materiality （level）， tolerable error mT>RQ . 重要性（级别），可容忍误差 @d n& M9Z Elt" tJ Analytical procedures QuBA'4ht 分析程序 \8)FVpS Us\Nmso
z Planning an audit v\g1 w&PN 规划审计工作 `[&%fTW+ Eb8~i_B- Audit documentation： working papers q>6RO2, 审计文件：工作底稿 U J u
z sD9OV6^{?K The work of others WQ9VcCY 其他机构的文件 A>f rf[fAW \D-X
_.v Rely on the work of experts T5-Y qz 依靠专家的工作 hT%
>) 71 1*f/Y9 Z Rely on the work of internal audit FP ")$
,=s 依靠内部审计工作 l>6p')F! E_0i9 3. Internal control R1Fcd@DWD 内部控制 hGI5^!Cq Q]]M;( The evaluation of internal control systems ^}UFt L i 对内部控制系统的评估 FzF#V=9lP xx G>Leml Tests of control [sK'jQo-[1 控制测试 )Wk&c8|y 4j(*%da Substantive procedures （time， nature， extent） {]iM5? 实质性程序（时间，性质，程度）
Y=/;7T 8g?2( MT; Transaction cycles： revenue， purchases， inventory， etc. Lie= DD 交易周期：收入，采购，库存等。 sRQ4pnnrn BnG{) \s 6A4{6B 4.Audit evidence zhh6;>P 审计证据 !{ ! (yP_ As??_=>
4 Obtain sufficient， appropriate audit evidence Z^ .qX\<M 获取足够、适当的审计证据 /PpZ6ne~ [
QrLXAK\5 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations z3M6<.K 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 P )[QC q8& ^E.K The audit of specific items k;<F33v;Mh 审计的具体项目 Jmu oYl f| gu1n0N`b Receivables： confirmation Pa{b kr 应收帐款：确认 F
<O<=Ww ]sqp^tQ`e Inventory： counting， cut-off， confirmation of inventory held by third parties PI)uBA; 存货：数量，减值，第三方持有存货的确认 ;I>77gi`] A
QPzId*z Payables： supplier statement reconciliation， confirmation U8eU[|-8O/ 应付帐款：供应商的申明一致，确认 ^oEaE#I ?
Hbi[YD Bank and cash： bank confirmation 3 =_to7] 银行存款和现金：银行的确认 ,U fB{BW D7C%Y^K]>E Auditing sampling ^ lG^. 审计抽样 ( `d _DQ ^mZTki 4 5.Review
S/6I9zOP 复核 bQwiJ`B& nz` "f, Subsequent events 7mYBxE/ 随后发生的事件 V6b ) *B+YG^Yu^ 9QkIMJf0e ,]=Qg n [jF\"#A Going concern EU() Nnm2 持续关注 =@k 3*#\ QezDm^< Management representations u "zQh| 与管理层的交涉沟通 WhL 1OG leEzfbb{'. Audit finalization and the final review： unadjusted differences =e]Wt/AQ 审核定稿和最后审查：未经调整的差异 <PQ[N[SU v?h8-yed g%d&>y?1r 6. Reporting r<.*:]L 报告 Xqas[:)7+ 学会计论坛bbs.xuekuaiji.com :w 4I+*
] Appendix D"n
3If% 附录 y{\(| j Audit procedure 0'Qo eFKG 审计程序 O x f,2r
