1. Assurance engagements and external audit
保证约定和外部审计 ))c*_n jY1^+y{ Materiality， true and fair presentation， reasonable assurance 3L%Y"4(mm 物质性，真实公平的描述，合理的保证 V=:,]fTr )tJL@Qo Appointment， removal and resignation of auditors .n?5}s+ q 审计人员的的任命、免职和辞职 ^Z#<tN; Z?vY3) Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion =9# i<te 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 <t% Ao," dP$y>%cB Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior xKRfl1 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 #1gTp b+t aMe%#cLI Engagement letter u0<d2Y 约定书（委托书） wI|bB
fd( @`# OC# 2. Planning and risk assessment **"zDY*?W 规划和风险评估 l sTe*Od 0b!fWS?,k0 General principles JI28}Cxs0 一般原则 RXIH(WiK 5<0Yh#_ Plan and perform audits with an attitude of professional skepticism QSlf=VK*y 持专业的怀疑态度计划和执行审计工作 EfMG(oI 1"87EP Audit risks = inherent risk ×control risk ×detection risk 2d ,wrC<'$ 审计风险=内在风险×控制风险×检查风险 p]atH<^; K s2,`eV Risk-based approach O :5ldI 基于风险的办法 2nOe^X!* BbXmT"@ Understanding the entity and knowledge of the business &@Ji+ 了解商业的实质和知识 :Map,]]B_ f?oI'5R41 Assessing the risks of material misstatement and fraud >rQ)|W=i 评估材料错报和舞弊的风险 /
r`Y'rm &k {t0> Materiality （level）， tolerable error ^;v.ytO* 重要性（级别），可容忍误差 +LvZ87O^~ @DjG? yLK$ Analytical procedures dW] Ej"W 分析程序 9
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g |2+c D R Planning an audit n~L ' icD[ 规划审计工作 O;.d4pO(tC EV;;N Audit documentation： working papers +#2@ G}j 审计文件：工作底稿 6M2i? c # oS The work of others QQ2OZy> W 其他机构的文件 K1qY10F:_ 0.3[=a4 3 Rely on the work of experts pD)/- Dgdm 依靠专家的工作 OmQuAG
^\x ln_EL?V Rely on the work of internal audit $txWVjR?\ 依靠内部审计工作 *8(t y%5F0 xfZ 9&g 3. Internal control <{P^W;N7 内部控制 c'VtRE# z~ 6 I>xd The evaluation of internal control systems *PA1iNdKS 对内部控制系统的评估 lqwJ
F & x<j($iv Tests of control IT {.^ rP 控制测试 +=lcN~U2 Ix l"'Q_z Substantive procedures （time， nature， extent） E,nYtn|B 实质性程序（时间，性质，程度） R&d _ WB4w [~&:`I1 Transaction cycles： revenue， purchases， inventory， etc. 1]zyME 交易周期：收入，采购，库存等。 g#bfY=C pR^Y|
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@n 4.Audit evidence ]((
>i%%~ 审计证据 2&G1 Q'! V-o`L`(F` Obtain sufficient， appropriate audit evidence <]SS gQ9/" 获取足够、适当的审计证据 vo^9qSX
f _S7M5{U_ Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations Z!BQtIC s 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 9 h{:!
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\G5Y The audit of specific items [n@
!=T 审计的具体项目 =Z$=-\<x0. )}g4Rvr Receivables： confirmation
7Q4Pjc D 应收帐款：确认 8Nl|\3nl- c$U
pR"+ Inventory： counting， cut-off， confirmation of inventory held by third parties 5 <>agK] 存货：数量，减值，第三方持有存货的确认 pDn F T2 xWI 0s;k Payables： supplier statement reconciliation， confirmation @):NNbtA 应付帐款：供应商的申明一致，确认 M`,Z#)Af uvc{ RP Bank and cash： bank confirmation `EW_pwZPA 银行存款和现金：银行的确认 "/]tFY%Y "oGM> @q=B Auditing sampling 2wim P8
审计抽样 9G\3 hL ] 'V1 -iJj9 5.Review
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$ p: 复核 C%7 ,#}[U/ d"$oV~>P| Subsequent events |
3/p8 随后发生的事件 i1 H80m s _WkcJe` \/dm}' ` ("@V{< 7(t :FgRe,D Going concern >"My\o 持续关注 2/o/UfYjgF S5JR`o
Management representations .mU.eLM 与管理层的交涉沟通 jQBdS. }'v 4Xho0lO& Audit finalization and the final review： unadjusted differences
#YMp,i 审核定稿和最后审查：未经调整的差异 u$ / ]59 ZN]c>w[
)I &!EYT0=>p 6. Reporting Nk~ dfY<s 报告 K@u."e aD 学会计论坛bbs.xuekuaiji.com Pw0 KQ Us Appendix Xv(9 Yh S 附录 wuC tg= Audit procedure P!&
CH4+ 审计程序 ] ,aAzjZ
