1. Assurance engagements and external audit
保证约定和外部审计 YaT+BRh? e+ w Materiality， true and fair presentation， reasonable assurance :k/U7 2 物质性，真实公平的描述，合理的保证 "g1;TT:1~ ,( W98}nB Appointment， removal and resignation of auditors sq|@9GS0T 审计人员的的任命、免职和辞职 <n#V Tv)y
} Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion n(xlad 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 `e|Lw NK
hR%H Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior q &6=oss! 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 t% B! \] Y]Vc}-a(h Engagement letter KY
&,(z 约定书（委托书） 24/~gft i8@e }O I 2. Planning and risk assessment +p<R'/ 规划和风险评估 o (NyOC F tDA k? General principles ioCkPj 一般原则 N;pr: 2 ]*~1d Plan and perform audits with an attitude of professional skepticism oySM?ZE 持专业的怀疑态度计划和执行审计工作 m1i$>
9, Y[?Wt /O; Audit risks = inherent risk ×control risk ×detection risk kzpbs?<; 审计风险=内在风险×控制风险×检查风险 -" K:ve(K ;iNx@tz
4 Risk-based approach lA
0_I"b2Y 基于风险的办法 K05Y;URbd A1$'[8U~3 Understanding the entity and knowledge of the business e`1s[ ^B 了解商业的实质和知识 !sQ8,l0h $%8n,FJ[ Assessing the risks of material misstatement and fraud Ayt!a+J 评估材料错报和舞弊的风险 :.df( 1(RL d'fpaLV Materiality （level）， tolerable error iPpJ`i#@+ 重要性（级别），可容忍误差 ,#OG/r-H vqZM89 xY Analytical procedures k T>}(G|| 分析程序 6dp_R2zH~o CoXL; \ Planning an audit f(o`=% k8 规划审计工作 P;p g+L.I :#jv4N Audit documentation： working papers ZM` _P!G 审计文件：工作底稿 e 91d~ Lb 4!N` l The work of others ]%h I- 其他机构的文件 nDw
9 bA,D] Rely on the work of experts \>7- <7+I6 依靠专家的工作 v"_#.!V +@7R,8 Rely on the work of internal audit (5;xs 依靠内部审计工作 FuBRb(I Kp;o?5H 3. Internal control boovCW 内部控制 HbVm
O]#$D `2
The evaluation of internal control systems !
NE q|Y 对内部控制系统的评估 f+AIxSw h(sKGCG Tests of control n(VM GCZPV 控制测试 KrH ;o)| Lr&BZM Substantive procedures （time， nature， extent） o!S_j^p[C 实质性程序（时间，性质，程度） j,jUg}b n//a;m Transaction cycles： revenue， purchases， inventory， etc. '|R|7nQAj 交易周期：收入，采购，库存等。
b6BIDuRb ^o:5B%}#[ t$iU|^'uV 4.Audit evidence N6'Y
N10 审计证据 tjt#VFq ? j <?4N*S Obtain sufficient， appropriate audit evidence hp}8
3.oA 获取足够、适当的审计证据 Kn |dnq|G 6fyW6xv[, Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations 5 ]JXXdt 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 *CSFkWVa q1Mk_(4oJ The audit of specific items g' E^@1{ 审计的具体项目 VZR6 oia
^k=[P Receivables： confirmation b\mN^P~>A 应收帐款：确认 YN[ D^;} ccAEN Inventory： counting， cut-off， confirmation of inventory held by third parties enM 3
存货：数量，减值，第三方持有存货的确认 C%"@|01cO G>"[ nXmcu Payables： supplier statement reconciliation， confirmation u e~1144 应付帐款：供应商的申明一致，确认 4r$t}t
gX }e)ltp| Bank and cash： bank confirmation /qG?( 3 银行存款和现金：银行的确认 F{H y@7 z)Gr`SA
< Auditing sampling qm@
hD>W+ 审计抽样 59u7q
( ~8K~@e $./ 5.Review
V,}cDT> 复核 1'U-n{fD ;H.r6 Subsequent events EIAT*l :NW 随后发生的事件 \)h mg -v]
0@jNe K\PS$ '|.u*M, b r38CPdE;} Going concern +dRTH
z 持续关注 y|Z J-[qg S5vJC-" Management representations = n!8>8d 与管理层的交涉沟通 8dfx _kY`/ r&w>+KIt Audit finalization and the final review： unadjusted differences 3.Qwn. 审核定稿和最后审查：未经调整的差异 #0tM88Wi z^]nP 87 <?eZ9eB 6. Reporting hLF@'ln 报告 ?*g]27f11 学会计论坛bbs.xuekuaiji.com va)\uXW.N Appendix 1'=brc YR 附录 XOo N D
Audit procedure Z(FAQ\7 审计程序 m-K6y7t
