1. Assurance engagements and external audit
保证约定和外部审计 r
jxkgd N5ZO pRH{ Materiality， true and fair presentation， reasonable assurance _>kc: 物质性，真实公平的描述，合理的保证 5|N`: h'9M q5-i =lw Appointment， removal and resignation of auditors I"x |U[*B 审计人员的的任命、免职和辞职 &GJVFr~z 8>6<GdGL<n Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion :yJ
([ 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 i8-Y,&>V x= Oy 6" Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior S.1>bs2 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 9+s&|XS* L?N-uocT Engagement letter 9#&H'mG 约定书（委托书） i20y\V
os? %O" Whe 2. Planning and risk assessment K%mR=u# %& 规划和风险评估 alHA&YC{K ]&q<O0^' General principles W|2| v?v 一般原则 ujmIS~" S7nx4c2xK~ Plan and perform audits with an attitude of professional skepticism $qdynKK 持专业的怀疑态度计划和执行审计工作 0H^*VUyW/ eI2HTFyT Audit risks = inherent risk ×control risk ×detection risk ~n%L o3RiP 审计风险=内在风险×控制风险×检查风险 1E&S{. C ~@m6K Risk-based approach Tq? Ai_
基于风险的办法 x 4L3Z_ _ $ B&Zn Z? Understanding the entity and knowledge of the business ~&qv[XS
了解商业的实质和知识 {cIk-nG -_ UdM2!f Assessing the risks of material misstatement and fraud 0:u:#))1 评估材料错报和舞弊的风险 =mZYBm,I
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FjtS Materiality （level）， tolerable error :H m'o} 重要性（级别），可容忍误差 7
g+T 1 Ga3[ g Analytical procedures yF.Gz`yi 分析程序 g@4~, S\A0gOL^ Planning an audit Y)pop :y t 规划审计工作 ``:[J r & 9wld d*r Audit documentation： working papers v^t7)nx^ 审计文件：工作底稿 &;P\e 37a1 O>A The work of others q mFbq<& 其他机构的文件 M kJBKS NiW9/(;x B Rely on the work of experts iO?^y(phC 依靠专家的工作
wLqj<ot !o_eK \p Rely on the work of internal audit }s<;YC 依靠内部审计工作 9S}rTZkEq h`N2M
, 3. Internal control *p\Zc*N;% 内部控制 md'wre3 1 @t.J> The evaluation of internal control systems ?yq=
c 对内部控制系统的评估 np6G~0Y` eQ#i.
% Tests of control o)@ nnqa 控制测试 -# T%* Qr~!YPK\ Substantive procedures （time， nature， extent） g*YA~J@ 实质性程序（时间，性质，程度） +<F3}] ] Wd)\r.pJ Transaction cycles： revenue， purchases， inventory， etc. AmDOv4 交易周期：收入，采购，库存等。 Q> y! ROQ]sQpk f7Nmvla[q 4.Audit evidence a7Zuf
B/ 审计证据 /Z^a, %1 L@AFt )U Obtain sufficient， appropriate audit evidence wW\@^5 获取足够、适当的审计证据 54>0Dv??H jwE= Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations ! Ea!
"} 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 q/I( e -sJD:G,% The audit of specific items >\?
z,Nin 审计的具体项目 h>GbJ/^ p$1 'e,G Receivables： confirmation @#,/6s7? 应收帐款：确认 [i q^'E H6 x Inventory： counting， cut-off， confirmation of inventory held by third parties O H2IO 存货：数量，减值，第三方持有存货的确认 }O@>:?U *a CVkFp Payables： supplier statement reconciliation， confirmation
\z !lw 应付帐款：供应商的申明一致，确认
{q8|/{; n)q8y0if Bank and cash： bank confirmation EDgtn)1 银行存款和现金：银行的确认 Y"8@\ 73(R /Ls|'2J<$ Auditing sampling $#D#ezvxe 审计抽样 Z!| r> ZXYyG`3+ 5.Review
Pa d)| 复核 7 "'P fP4c hizM}d-"C Subsequent events +0%r@hTv&> 随后发生的事件 8o|C43Q_ nn:'<6"oV `(?c4oq,c> Ojl X<y. |A*4Fuc& Going concern bskoi;)u 持续关注 @,sjM] M("sekL Management representations )m
=xf1 与管理层的交涉沟通 ^\B4]'+^j yD& Y`f# Audit finalization and the final review： unadjusted differences NCi~. I 审核定稿和最后审查：未经调整的差异 2=K|kp5 9;{(.
K W3UxFs]$ 6. Reporting #p*uk 报告 o[Qb/ 7 学会计论坛bbs.xuekuaiji.com P/ 6$TgQ Appendix "0 PsCr}! 附录 $<)]~* *K Audit procedure T$u'+*
Xx 审计程序 %b*N.v1+
