1. Assurance engagements and external audit
保证约定和外部审计
i(n BXV{ Qetyu hS~ Materiality， true and fair presentation， reasonable assurance |jTRIMj%,_ 物质性，真实公平的描述，合理的保证 rIWQD%Afm &^^V*O Appointment， removal and resignation of auditors
GA"zO, 审计人员的的任命、免职和辞职 `"qSr%| *TP>)o Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion >Y"Ru#J u9 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 /~;om\7r 59M\uVWR Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior UB|}+WA
3 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 5TS&NefM ! $8 e6 Engagement letter Ex$i8fO( 约定书（委托书） aqN6.t h_K!ch } 2. Planning and risk assessment
0ZJt 规划和风险评估 @PyZ u7 ' yk&PJ;%O< General principles #hF(`oX}4K 一般原则 #>dj!33 0}I aWd^4 Plan and perform audits with an attitude of professional skepticism 4b :q 84 持专业的怀疑态度计划和执行审计工作 0hM!#B U5K X Mw*4j2E Audit risks = inherent risk ×control risk ×detection risk K+ @R [ 审计风险=内在风险×控制风险×检查风险 w>h\6 43 x3Ze\N8w Risk-based approach i9j#Tu93 f 基于风险的办法 |WDMyKf6J " TP^:Ln Understanding the entity and knowledge of the business %{; 1i 了解商业的实质和知识 )@[##F2 B0|!s Assessing the risks of material misstatement and fraud b]k9c1x 评估材料错报和舞弊的风险 M#;"7Qg 6#(==}Sm+ Materiality （level）， tolerable error ![9um sx 重要性（级别），可容忍误差 |!E: [UH u+5MrS [ Analytical procedures { Etvu 分析程序
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P '> T?HW=v_a Planning an audit jWqjGX` 规划审计工作 kqQT^6S \2!1f N Audit documentation： working papers qvG@kuz8g5 审计文件：工作底稿 ^c| _%/ qPF`=
# The work of others yr/G1?k%ML 其他机构的文件 $* hqF1Q | Q?^B a Rely on the work of experts Zi= /w 依靠专家的工作 )J{ .z !!?TkVyEyM Rely on the work of internal audit " `FcW 依靠内部审计工作
liU8OXBl _=- B%m 3. Internal control +FJ+,|i 内部控制 T: I34
E[ i8->3uB The evaluation of internal control systems 'M!M$<j 对内部控制系统的评估 T7~H|% g0ks[ }f- Tests of control "."ow| 控制测试 h0a|R4J F<TIZ^ gFP Substantive procedures （time， nature， extent） !
G3Gr 实质性程序（时间，性质，程度） 1V .oR`&2E j9xu21'!% Transaction cycles： revenue， purchases， inventory， etc. #+#^cqjZ 交易周期：收入，采购，库存等。 M>[e1y>7 = ~_
D9h 4.Audit evidence 5.d[C/pRw 审计证据 #f<3[BLx ( 4( ," Obtain sufficient， appropriate audit evidence <.".,Na(J0 获取足够、适当的审计证据 0p] v#z} T/]f5/ Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations 5Mz:$5Tm 财务报表要求包含：完整性、发生、存在、计量、描述和披露、权利与义务 \zKO5,qw ;2 P The audit of specific items VYj t/\ Z 审计的具体项目 ,pIh.sk7s* `vZX"+BAh Receivables： confirmation Qk72 ra) 应收帐款：确认 L
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m~0Kos%^*b Inventory： counting， cut-off， confirmation of inventory held by third parties 1xI 存货：数量，减值，第三方持有存货的确认 JED\"(d( y9b%P]i Payables： supplier statement reconciliation， confirmation g%<n 9AUl 应付帐款：供应商的申明一致，确认 jn(%v] R$X~d8o>% Bank and cash： bank confirmation p(6 sN= 银行存款和现金：银行的确认 Y> 6N2&Q 6H=gura& Auditing sampling :gO5#HIm 审计抽样 BP}@E$ T+e*' <! O 5.Review
# %EHcgF 复核 ,Qs%bq{t _b$ yohQ Subsequent events (9R;-3vY:S 随后发生的事件 dIf
y!B" v7 n@CWnN Ec2;?pvd%J Xv3pKf-K XO+rg&Pu Going concern PMUW< UI 持续关注 `Qjs {H @fb"G4o`: Management representations xHMFYt+0$G 与管理层的交涉沟通 M*f]d `B VD< z]@ Audit finalization and the final review： unadjusted differences T +^c=[W 审核定稿和最后审查：未经调整的差异 axpZ`BUc j+@3.^vK !I.}[9N 6. Reporting Pt f( p` 报告 rtfRA < 学会计论坛bbs.xuekuaiji.com 'Z B^=T Appendix ?w+ V:D 附录 Q;J(
5; Audit procedure 'NZ=DSGIy 审计程序 *~>p;
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