1. Assurance engagements and external audit
保证约定和外部审计 q
3JoU/Sf *5 ]fjh{ Materiality， true and fair presentation， reasonable assurance b+yoD 物质性，真实公平的描述，合理的保证 %h 6?/ ! L:! X88 Appointment， removal and resignation of auditors q Pu xYU 审计人员的的任命、免职和辞职 tiSN amvG1 sh[Yu Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion {EGiGwpf 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 EMzJJe{Cv >
n Y< J Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior _
$PZID 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 S9J<3
= frbKi _1 Engagement letter #P=
r P= 约定书（委托书） 5 t#+ UR CdlE"Ye 2. Planning and risk assessment o $oW-U 规划和风险评估 z
g+ 7 8 qEPvV General principles p;`jmF
一般原则 {ER!
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5A Plan and perform audits with an attitude of professional skepticism &!]$ # 持专业的怀疑态度计划和执行审计工作 a_4 Ny )Q9m,/F Audit risks = inherent risk ×control risk ×detection risk \.2?951} 审计风险=内在风险×控制风险×检查风险 :&}(?=<R}L W_9-JM(r Risk-based approach \~d|MP}"F: 基于风险的办法 wv<D%nF2| *Uie{^p? Understanding the entity and knowledge of the business I!&|L0Qq 了解商业的实质和知识 kL QPa[u4 /R^Moj< Assessing the risks of material misstatement and fraud ;E> 5<[aa 评估材料错报和舞弊的风险 u QazUFw ]c]rIOTN Materiality （level）， tolerable error _"SE^ _& c 重要性（级别），可容忍误差 ne] |\] oGx OJyD Analytical procedures `G&W%CHB 分析程序 Q(
.d!CQ> CdgZq\ Planning an audit %l%5Q;t 规划审计工作 vJVL%,7 B M!\U 6 Audit documentation： working papers ~Z!!wDHS
审计文件：工作底稿 |E-/b6G MO &QR-OY The work of others \.y|=Ql_u 其他机构的文件 =)vmX0v L k v1q \ Rely on the work of experts 6Ae < W7 依靠专家的工作 RX8 $&z M EMD8:[' Rely on the work of internal audit a
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q 依靠内部审计工作 j 9Ptd $Uj =G3O7\KmH 3. Internal control 98ei Yh 内部控制 Wm$( b2t 90L
, . The evaluation of internal control systems ["|AD,$% 对内部控制系统的评估 q+f]E&': 6I GUp
Tests of control 5
!u.w 控制测试 5_Yl!= __r]@hY Substantive procedures （time， nature， extent） BV,P;T0"D 实质性程序（时间，性质，程度） </F@ 5* ;> **+ezF Transaction cycles： revenue， purchases， inventory， etc. Ab`mID: 交易周期：收入，采购，库存等。 .}>d[},F )j(13faW| yE[
-@3v 4.Audit evidence hNs97
0i 审计证据 :=vB|Ch:~ J F!?i6V Obtain sufficient， appropriate audit evidence H~E( ~fl 获取足够、适当的审计证据 {WUW.(^]G @r 4ZN6Wn Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations B f!i(gM 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-Ie~GIT ktLXL;~X The audit of specific items <Z5ak4P 审计的具体项目 hO^8CA ,5 6}^0/ 76^, Receivables： confirmation
k_%2O k 应收帐款：确认 YfL|FsCh %"^$$$6% Inventory： counting， cut-off， confirmation of inventory held by third parties uU (G &:@ 存货：数量，减值，第三方持有存货的确认 \hN\ px Jcf'Zw"\ Payables： supplier statement reconciliation， confirmation 1];rW`Bw 应付帐款：供应商的申明一致，确认 lxoc.KDtR aiVd ^( Bank and cash： bank confirmation nB"
r<?n< 银行存款和现金：银行的确认 {w Mw$Fvf oT2h'gu") Auditing sampling # D"TY-$.= 审计抽样 |S48xsFvq 1~:7W 5.Review
h<H.8.o 复核 iTsmUq<b]l y~'F9E!
i Subsequent events eq.K77El{J 随后发生的事件 N^7Qn*qt[ Awl4*J~ qS<a5 `EA a@ `1 5O: Sx)b~ * Going concern fkE4 [X7f 持续关注
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qQ St% cPA -EH Management representations [uK*=K/v 与管理层的交涉沟通 wY| &qX, IJHNb_Cku Audit finalization and the final review： unadjusted differences 0,+RF "R 审核定稿和最后审查：未经调整的差异 V5sH:A7GJ xCwd*lsM *0zdI<Oe 6. Reporting \Z9+U:n 报告 JU+Uzp 学会计论坛bbs.xuekuaiji.com e!
V`cg0 Appendix ~]f+ 附录 OAPR wOQ^= Audit procedure :0 G "EM4 审计程序 %! % G\nv
