1. Assurance engagements and external audit
保证约定和外部审计 R*psL&N `_&7-;)i*\ Materiality， true and fair presentation， reasonable assurance =C2,?6! 物质性，真实公平的描述，合理的保证 &mp@;wI6@ JS1''^G&. Appointment， removal and resignation of auditors W 7Y5~%@ 审计人员的的任命、免职和辞职 ;GxKPy <P1sK/IZb Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion G8oOFBQD 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 H23-% +*J cw{[% 7 Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior j"8|U
E 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 +3D3[.n =h 2zIcj Engagement letter Doy7prKI8 约定书（委托书） 6<<ihm + kC)ye"r 2. Planning and risk assessment u($y< Q )= 规划和风险评估 g&V1<n\b+ QR($K W( General principles gaw/3@ 一般原则 ajz%
3/R >*%mJX/F Plan and perform audits with an attitude of professional skepticism %< w)#eV? 持专业的怀疑态度计划和执行审计工作 $fA%_T_P'P BHw/~H d4 Audit risks = inherent risk ×control risk ×detection risk ; u0 MY 审计风险=内在风险×控制风险×检查风险 ~vIQ-|8r: 7Z/KXc[b Risk-based approach >;.'
$- 基于风险的办法 { ?' DZR s P*6B+8h"5g Understanding the entity and knowledge of the business s`G3SE 了解商业的实质和知识 D
f H>UA bm_'giQ: Assessing the risks of material misstatement and fraud i`R}IP?71 评估材料错报和舞弊的风险 @m[r0i0J " C-abc +/ Materiality （level）， tolerable error fE;< )tU
重要性（级别），可容忍误差 L}1|R*b @e_ bG@ Analytical procedures W7lR 54%| 分析程序 <m#ov G6 x_vaYU
l) Planning an audit c3&;Y0SD 规划审计工作 ~4\J }Kn e mo@&6* Audit documentation： working papers {]/}3 t 审计文件：工作底稿 ;{79d8/= #%x zy@` The work of others ew# t4~hh 其他机构的文件 ZzNp#FrX" -#
[=1 Y Rely on the work of experts =Vv"\p8 依靠专家的工作 YzqUOMAt"V Pwn3/+"%K Rely on the work of internal audit mjDaus59
依靠内部审计工作 ndn)}Z!0h SM2Q F 3. Internal control dMw0Aw,2]8 内部控制 h|tdK ;) P5Y:c@u2 The evaluation of internal control systems 0HA` 对内部控制系统的评估 r
wtU@xsD v&p |9C@ Tests of control |UN0jR 控制测试 ~.?,*q7 0>?%{Xy Substantive procedures （time， nature， extent） A~_*v cz 实质性程序（时间，性质，程度） *UVo>; Fy^=LrH=D Transaction cycles： revenue， purchases， inventory， etc. {2EIvKu3: 交易周期：收入，采购，库存等。 G=R`O1-3 Nr?Z[6O| #d,+87]\= 4.Audit evidence b!C\J 审计证据 LD]a!eY hSQuML
Obtain sufficient， appropriate audit evidence }& +b\RE 获取足够、适当的审计证据 %l4LX~-: 6; WfsG5 Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations $9!2c / 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 [ZC{eg+D +yvtd]D$2W The audit of specific items (7l'e=J0 审计的具体项目 X}@^$'W m5c?A+@fZ Receivables： confirmation J!40` 8i 应收帐款：确认 YIjY? i ^SuVca Inventory： counting， cut-off， confirmation of inventory held by third parties _Mi` ]VSq9 存货：数量，减值，第三方持有存货的确认 fhGI =hZ#Z]f Payables： supplier statement reconciliation， confirmation 3
q1LIM 应付帐款：供应商的申明一致，确认 Y.XNA]| km@V|"ac
_ Bank and cash： bank confirmation N`3q54 _$ 银行存款和现金：银行的确认 dwd5P7
(_h=|VjK(I Auditing sampling z l?Gd4 审计抽样 Ass : @d&(*9 Y 5.Review
.
V5Pr}"y 复核 GtR!a `1}WQS Subsequent events d}@b 3 随后发生的事件 }q<p;4<\F d 8YP<"V& &8p]yo2zO { )V!wSi S#h-X(4 Going concern =geopktpf 持续关注 PIk2mX/D_6 j) G< PW Management representations &B1j,$NRc 与管理层的交涉沟通 6T"4<w[ \9
,a"g Audit finalization and the final review： unadjusted differences ;Gc,-BDFw 审核定稿和最后审查：未经调整的差异 #`Af <{ZDD]UGs0 (AYzN3
?D 6. Reporting 7:[u.c
d 报告 (G1KMy 学会计论坛bbs.xuekuaiji.com dC'8orFG+ Appendix )R Ux 附录 Q y4eDv5
Audit procedure A9 *P7 审计程序 ]A? (OA
