1. Assurance engagements and external audit
保证约定和外部审计 ?knYY>Kzh1 `RRE(SiKU Materiality， true and fair presentation， reasonable assurance 4$6T+i2E
物质性，真实公平的描述，合理的保证 6 2'1X" {r85l\u)Q\ Appointment， removal and resignation of auditors bJ /5|E? 审计人员的的任命、免职和辞职 %b2oiKSBx? gN6r p(?y Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion 6i@\5}m= 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 q
PGuo5^ +_l^ #?o, Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior wE\3$ s/{D 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 z;\d L v 4/-b4ET Engagement letter C#pZw [ 约定书（委托书） LtgXS
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N:Rt 2. Planning and risk assessment K*-@Q0"KM{ 规划和风险评估 Y]|:?G7l] vV?rpe|% General principles E ]9 \R 一般原则 2.e
vx Mj=$y?d ] Plan and perform audits with an attitude of professional skepticism qO1tj'U< 持专业的怀疑态度计划和执行审计工作 :aLT0q!K ef! XV7 P Audit risks = inherent risk ×control risk ×detection risk 0U/,aHvhP 审计风险=内在风险×控制风险×检查风险 t(!r8!c
u} {XurC}#\ Risk-based approach 13'vH]S$M 基于风险的办法 P(k(m< 0 \G@wp5 Understanding the entity and knowledge of the business 07 g':QU@ 了解商业的实质和知识 zvc ` 3
FyoEQ%.bI Assessing the risks of material misstatement and fraud Vh Gs/5 评估材料错报和舞弊的风险 0JuD ^
Z;Rp+ X Materiality （level）， tolerable error x`R
Tp:# 重要性（级别），可容忍误差 -N g'<7 hg@
}@Wq\) Analytical procedures MTGiAFE 分析程序 7}O.wUKw% Z(>'0] G Planning an audit |! SO G 规划审计工作 V
D?*h smY$-v) @ Audit documentation： working papers qo6
y %[ 审计文件：工作底稿 qZEoiNH(Tj DaH Z{T8>d The work of others T^<>Xiam 其他机构的文件 rX7QbAB g?v\!/~(u Rely on the work of experts qGm Nz}4D5 依靠专家的工作 gy: %
l AdZ;j6# Rely on the work of internal audit /.Nov 依靠内部审计工作 ?YM4b5!3T X@)z80 3. Internal control `IpA.| Y 内部控制 `i
+g{kE2M UM*jKi2]" The evaluation of internal control systems Q cjc , 对内部控制系统的评估 ^-CINt{ O m9}AG Rj Tests of control 5v)(8|.M 控制测试 h_d +$W5 zjL.Bhiud Substantive procedures （time， nature， extent） wu9=N
^x 实质性程序（时间，性质，程度） &5{xXWJK . v@>JZC Transaction cycles： revenue， purchases， inventory， etc. {4aWR>< 交易周期：收入，采购，库存等。 i JxQB\x ,bE$| x' mnk"Vr` L 4.Audit evidence q}BzyC=:n 审计证据 ]{~NO{0@Y 1=7jz ] t Obtain sufficient， appropriate audit evidence e}VBRvr 获取足够、适当的审计证据 t2" (2 Do%-B1{ri Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations Z4$cyL'$P 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 d1@%W;qX! 9~rUkH D The audit of specific items w=h1pwY 审计的具体项目 9mc!bj^811 >> Ts ?? Receivables： confirmation tj]9~eJ- 应收帐款：确认 Xd E`d. ;|p$\26S)% Inventory： counting， cut-off， confirmation of inventory held by third parties '1fNBH2 存货：数量，减值，第三方持有存货的确认 qj AWeS/ , B&fFis Payables： supplier statement reconciliation， confirmation 8 #X5K 应付帐款：供应商的申明一致，确认 <WXzh5D2 1
Q-bYJG Bank and cash： bank confirmation H
xV#WoYKj 银行存款和现金：银行的确认 y|&}.~U[ :M{Y,~cP Auditing sampling SjjI r ^ 审计抽样 GSoZx0 l:6,QaT1 5.Review
-5>-%13 复核 K'iIJA*S n UmnE@H"t$\ Subsequent events 1QZ&Mj^^ 随后发生的事件 XS0xLt= &L t[WT$ 22<0DhJ N!Qg; ( v]% WH~> Going concern ~m1P_`T 持续关注 5WqXo
{S B{oU,3U> Management representations nhSb~QqEh 与管理层的交涉沟通 2>-S-;i D47
R Audit finalization and the final review： unadjusted differences "x941 } 审核定稿和最后审查：未经调整的差异 w#JJXXQI @ DZD /:<IIqO. 6. Reporting :{'k@J"| a 报告 %;D+k 学会计论坛bbs.xuekuaiji.com ! / y!QXj Appendix iyVB3: M 附录 'sp-%YlM - Audit procedure ,y9iKkg 审计程序 8,O33qw
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