1. Assurance engagements and external audit
保证约定和外部审计 1V a=.#< f/QwXO-U Materiality， true and fair presentation， reasonable assurance -'F 27]) 物质性，真实公平的描述，合理的保证 gFd*\Dk zGdYk-H3TH Appointment， removal and resignation of auditors 0(>3L : 审计人员的的任命、免职和辞职 h=qT@)h1> VsJKxa4 Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion $<9u:.9xf 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 \ a4X},h\ b!e0pFS; Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior _e/Bg~ 职业道德：独立，客观，完整，专业能力，应有的谨慎，保密，职业行为 ol K+|nR _K&Hiz/' Engagement letter s(?%A 约定书（委托书） (xE |T f B <ncOe 2. Planning and risk assessment L?Ys(a"k 规划和风险评估 mE=Ur !"o\H(siT General principles ,!, tU7-H 一般原则 &6vWz6 !P x]@z.Yj Plan and perform audits with an attitude of professional skepticism XjdHH.) S 持专业的怀疑态度计划和执行审计工作 8A5/jqnqt QJ(5o7Tfn Audit risks = inherent risk ×control risk ×detection risk vvG"rU 审计风险=内在风险×控制风险×检查风险 3 yw$<lm 6i%6u=um3 Risk-based approach r
\[|'hA 基于风险的办法 xHqF_10 S#
8rx|7 Understanding the entity and knowledge of the business 9 *uK]/c 了解商业的实质和知识 *o38f>aJl =@pD>h/~ Assessing the risks of material misstatement and fraud [Y~~C J 评估材料错报和舞弊的风险 lT*@f39~g rHM^_sYRb Materiality （level）， tolerable error c1r+?q$f 重要性（级别），可容忍误差 }n
"5r(*^@ ZJenwo Analytical procedures YQ.ci4.f 分析程序 }#-@5["-X OR*JWW[] Planning an audit /G|v.#2/g 规划审计工作 "*t 0
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.28G2& Audit documentation： working papers mE5{)<N:C 审计文件：工作底稿 PO
8Z2"WI .k-6 LR The work of others -`D YDIr 其他机构的文件 E p; i],} 7#d:TXS Rely on the work of experts >~Xe` }' 依靠专家的工作 6%h% h: e x .Egl4b3 Rely on the work of internal audit NJ+$3n om 依靠内部审计工作 w/O'&],x ;HH%OfQq 3. Internal control P3]K'*Dyd 内部控制 ^N[ Cip}8 ;ne`ppz0 The evaluation of internal control systems qHp2; 对内部控制系统的评估 %#rtNDi qJ(u ak Tests of control 2$kB^g!:o 控制测试 6r`N\ :18 AT+ l%% Substantive procedures （time， nature， extent） deArH5&! 实质性程序（时间，性质，程度） 9 " t; 6 >zDQt7+g; Transaction cycles： revenue， purchases， inventory， etc. (oR~%2K 交易周期：收入，采购，库存等。 /&Cq-W %qz-b. T 7 "QwA 4.Audit evidence W^h,O+vk 审计证据 yf0v,]v[ Y JMs9X~3 Obtain sufficient， appropriate audit evidence ['Lo8 [ 获取足够、适当的审计证据 k }F7Jw#. S6(48/ Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations qqe"hruFJ 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 ?gU raSFU =.;ib6M The audit of specific items ]W$G!(3A 审计的具体项目 t 6\H LdH1sHy*d` Receivables： confirmation
?8{Os;!je 应收帐款：确认 _ hyqHvP =oIt.`rf Inventory： counting， cut-off， confirmation of inventory held by third parties =DfI^$Lr: 存货：数量，减值，第三方持有存货的确认 3e;|KU pP1DR' Payables： supplier statement reconciliation， confirmation n}F$kyI 应付帐款：供应商的申明一致，确认 p<H_]|7$7U b9vud r Bank and cash： bank confirmation &"JC8 银行存款和现金：银行的确认 AC(qx:/6 kJJiDDL0;* Auditing sampling \Db ;7wh 审计抽样 3))CD,| .pWRV<
25 5.Review
p@% Pdx 复核 )K@D4sl &WBpd}|+Y Subsequent events a'|]_`36x 随后发生的事件 U5N |2 |(*btdqy3 Z(
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SM L!l?tM o @}H'2V Going concern +58^{_k+% 持续关注 0.wF 2!V. #K:iB* Management representations zA6C
{L G3 与管理层的交涉沟通 0ZDm[# 7z &odQ&%X Audit finalization and the final review： unadjusted differences 0@b<?Ms9 审核定稿和最后审查：未经调整的差异 53:u6bb; gizY4~
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n8tk 6. Reporting NpZ'pBl 报告 ?> *d82yO 学会计论坛bbs.xuekuaiji.com ]~dB| WB Appendix (*\&xR Y|C 附录 EiC["M'} Audit procedure A\
rY~$Vr 审计程序 yC5>k;/6#K
