1. Assurance engagements and external audit
保证约定和外部审计 X /lLM` [|d:QF x Materiality， true and fair presentation， reasonable assurance C/"fS#< 物质性，真实公平的描述，合理的保证 Ge@./SGT eJilSFp1 Appointment， removal and resignation of auditors Nz#T)M GO` 审计人员的的任命、免职和辞职 s6OnHX\it7 T=:O(R1*0 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion E:4`x_ ~qQ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 If\u^c TU$/3fp* Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior *rSMD_> 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 d,
iW#, 5xwztcR- Engagement letter N6cf `xye 约定书（委托书） %Z 9<La 8/U=~*` _ 2. Planning and risk assessment L-^vlP)Vu 规划和风险评估 qw&Wfk\} O;ZU{V Y General principles LH"MJ
WO J 一般原则 LVq3 R 8A ( u@[}! Plan and perform audits with an attitude of professional skepticism vI{JBWE,S 持专业的怀疑态度计划和执行审计工作 enj
Ti5X 'M| W nR Audit risks = inherent risk ×control risk ×detection risk )W:`Q&/G 审计风险=内在风险×控制风险×检查风险 i Ui{)xa2 Um )0jT Risk-based approach D5\$xdlJy 基于风险的办法 sDK
lbb pM@|P,w { Understanding the entity and knowledge of the business XPd>DH(Yc 了解商业的实质和知识 ^-w:D xM9 EO(u Assessing the risks of material misstatement and fraud x|_% R
v 评估材料错报和舞弊的风险 bENfEOf, $/}*HWVZ Materiality （level）， tolerable error 1HskY| X 重要性（级别），可容忍误差 'C1=(PE%` PYkcGtVa_ Analytical procedures '(5 &Sj/C 分析程序 " L1cHP~d oylY1~~}0K Planning an audit +&jW
M-T"- 规划审计工作 Z 7t 0=U {lT9gJ+ Audit documentation： working papers HLg/=VF7? 审计文件：工作底稿 LS,/EGJ 0J_ AX
The work of others m( C7F a 其他机构的文件 }IC$Du# M
E[Wg\ Rely on the work of experts o
\@1\#a 依靠专家的工作 KM g`O3_16 [3nhf<O Rely on the work of internal audit 9qI
UBH e 依靠内部审计工作 3%/]y=rA 5z~Ji77! 3. Internal control p/: )Z_ 内部控制 <P'^olQ 9 U>ID{ The evaluation of internal control systems Nv,[E+a2 对内部控制系统的评估 r42[pi]F _U1~^ucV Tests of control /R^HRzT O 控制测试 F@k Oj*5,[ Gnj;=f Substantive procedures （time， nature， extent）
jC*(ZF1B 实质性程序（时间，性质，程度） Bz_['7D Z@nM\/vLA Transaction cycles： revenue， purchases， inventory， etc. Dj;h!8t. 交易周期：收入，采购，库存等。 QUa z;kNC7 f Piq
[ @ "H2#CQ 4.Audit evidence vz) A~"E 审计证据 7OS\j>hb~ 2xZg, \ Obtain sufficient， appropriate audit evidence I}p u N! 获取足够、适当的审计证据 U; ?%rM6 {0lY\#qcE Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations &jl'1mZ 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 rwtSn?0z" - D lKFN The audit of specific items V-}d-Y 审计的具体项目 7 ,!Mm u owCQ71Q Receivables： confirmation S6 $S%
$ 应收帐款：确认 ,cWO Ak /1h`O@VA Inventory： counting， cut-off， confirmation of inventory held by third parties 7 ZET@ 存货：数量，减值，第三方持有存货的确认 Lbq
"( b J{@ gp,&e Payables： supplier statement reconciliation， confirmation si/F\NDT 应付帐款：供应商的申明一致，确认 j$Vv'on v>c [wg9P Bank and cash： bank confirmation =3{ h9 银行存款和现金：银行的确认 NO
+j 4(R O1VWsb Auditing sampling 5hB&]6n 审计抽样 :u'X
~ID[ '< !/\Jz9l 5.Review
Vvm6T@b M8 复核 j^1T3 + Gu V -[ Subsequent events 1#^[{XlAx 随后发生的事件 "@gJ[BL# }Tu_?b`RUm N$/{f2iC teUCK(;23 ( iP,F] Going concern 8doT`rI1 持续关注 90k|W > "ltvD\ Management representations *-ZD -B*? 与管理层的交涉沟通 A~ '2ki5$g 3hmuF6y~ Audit finalization and the final review： unadjusted differences x~$P.X7(~ 审核定稿和最后审查：未经调整的差异 go]d+lhFB nOk
X: 5 {uM0J$P : 6. Reporting Umv _{n` 报告 %pc0a^iB 学会计论坛bbs.xuekuaiji.com a,d\< mx Appendix 56G5JSB=\ 附录 C]W VH\P p Audit procedure b/"gkFe# 审计程序 U @
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