1. Assurance engagements and external audit
保证约定和外部审计 BhC>G2 ^7 C!s !j Materiality， true and fair presentation， reasonable assurance
]d -U 物质性，真实公平的描述，合理的保证 eL{6;.C ^.~m4t`U Appointment， removal and resignation of auditors o`<ps$
yT 审计人员的的任命、免职和辞职 }N%uQP#I Rg6/6/ IN Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion :zLeS- 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 w-?|6I}T |]'0z0> Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior Xgyi}~AoaU 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 {}1KI+s9\ , %EGM+ Engagement letter 8bI;xjK^Q 约定书（委托书） m.2=,,r<Fq gL}x| Q2` 2. Planning and risk assessment -/3D0`R 规划和风险评估 mXd,{b' 9 )1 8 General principles " <3 F[[;~ 一般原则 "@1e0`n
Q 39p&M"Yo Plan and perform audits with an attitude of professional skepticism #-xsAKi 持专业的怀疑态度计划和执行审计工作 cFcn61x- G%{ J.J41F Audit risks = inherent risk ×control risk ×detection risk Z)?i&y? 审计风险=内在风险×控制风险×检查风险 xV&c) l>} !_Z\K$Ns Risk-based approach D # ZzhHHP 基于风险的办法 Arg604V3 3*< O-Jr Understanding the entity and knowledge of the business J* Dt\[ X 了解商业的实质和知识 D00I!D16 `mar-r_m Assessing the risks of material misstatement and fraud `SdvX n 评估材料错报和舞弊的风险 J 9!}8uD ]JQ7x[ Materiality （level）， tolerable error r5U[jwP 重要性（级别），可容忍误差 4e6x1`Y{xB E8_j?X1 Analytical procedures :fo.9J 分析程序 C| #GODA VRuY8<E Planning an audit Gk<M@d^hQ 规划审计工作 :@BAiKa[wa !t
. Audit documentation： working papers >o=O^:/L 审计文件：工作底稿 %w+"MkH
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-&N^S? The work of others 4R 9lA 其他机构的文件 +m|S7 yr' ;WydXQ}Q^ Rely on the work of experts :<t%Sf 依靠专家的工作 Yp*Dd}n` :{:R5d(_I
Rely on the work of internal audit D hN{Y8'~ 依靠内部审计工作 j#}wg`P"A /W vF}y 3. Internal control DRp h?V\ 内部控制 M]FA
y "E 4RPc&% The evaluation of internal control systems ?8ZO iY( 对内部控制系统的评估 RKI BFP8. D8Ntzsr6 Tests of control DdU T"% 控制测试 x;Qs_"t];3 9%+Nzo(Fd
Substantive procedures （time， nature， extent） MHl
ffj 实质性程序（时间，性质，程度） vBFMne1h gLm ]* Transaction cycles： revenue， purchases， inventory， etc. 4b\R@Knu 交易周期：收入，采购，库存等。 z|KQiLza yf >
r G (8JL/S
;Z$ 4.Audit evidence "! - 审计证据 r;>2L' ){-Tt`0(u Obtain sufficient， appropriate audit evidence p "% K(NL 获取足够、适当的审计证据 sBN"eHg = aO1uC|6C Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations \`ya08DP ( 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 } MUQO<=* @ Sq
=q=S The audit of specific items }u3Q*oAGl 审计的具体项目 I_?+;<n ) $EmKOTt: Receivables： confirmation r6JQRSakR 应收帐款：确认 Yz%A K p /$z(BX/ Inventory： counting， cut-off， confirmation of inventory held by third parties Zqo 存货：数量，减值，第三方持有存货的确认 D)O2=aQ;] MNuBZnO Payables： supplier statement reconciliation， confirmation I{/}pr> 应付帐款：供应商的申明一致，确认 _Wb3,E a= "Y C5viX Bank and cash： bank confirmation 6dH> 0l 银行存款和现金：银行的确认 tv]^k]n{rf `6No6 .\J Auditing sampling f9%M:cl 审计抽样 pr=f6~Z-y sYfiC`9SO 5.Review
i ?HN 复核 (WCczXm ) rt
jUHhF Subsequent events 7>-"r*W +z 随后发生的事件 b] EC+. 6E^h#Ozl
9 9Sb[5_Q Wr j<}L| &06pUp
iS Going concern Eo)
#t{{ 持续关注 5~R1KjjvA ! %~P[;. Management representations Ye=c;0V(w 与管理层的交涉沟通 w/1Os!p R J+["[k Audit finalization and the final review： unadjusted differences P&sn IJ 审核定稿和最后审查：未经调整的差异 v1R t$[ iB XS r|ID]}w 6. Reporting .UGbo.e 报告 MnPk+eNJm 学会计论坛bbs.xuekuaiji.com l-gNJ=l+K Appendix s7Z+--I)L 附录 S^c; i Audit procedure %a=^T?8 审计程序 DtFzT>$^F
