1. Assurance engagements and external audit
保证约定和外部审计 L2EQ 9i'[ YMK ![ q- Materiality， true and fair presentation， reasonable assurance FE,mUpHIR 物质性，真实公平的描述，合理的保证 Gvh"3|u ?z =IQ}Y_x
r Appointment， removal and resignation of auditors <anKw| 审计人员的的任命、免职和辞职 HSRO gBNI: ! {G
0' Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion >|kD(}Axf 意见类型：无保留意见，保留意见，否定意见，拒绝表示意见 8Ala31
*. |%uf. Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior fDqT7}L 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 YJ"D"QD Bz-jy. Engagement letter |M5#jVXj 约定书（委托书） g:JSy e]88 4FP 2. Planning and risk assessment s*yl& El/ 规划和风险评估 `{ Q'iydU +8N6tw/& General principles |H_WY
# 一般原则 p5or"tK
0] c&K Plan and perform audits with an attitude of professional skepticism s[0` 持专业的怀疑态度计划和执行审计工作 W>d)( FV
"pJ Audit risks = inherent risk ×control risk ×detection risk =NC??e { 审计风险=内在风险×控制风险×检查风险 a0s z$u U6@c)_* < Risk-based approach ; ]=w6'dP! 基于风险的办法 Wmcd{MOS *1
`X} Understanding the entity and knowledge of the business Nv36#^Z 了解商业的实质和知识 mWa ij]1> wT" : Assessing the risks of material misstatement and fraud lN g){3 评估材料错报和舞弊的风险 <O'U-.
Gc b}0h ()v Materiality （level）， tolerable error H
2R3I<j 重要性（级别），可容忍误差 \N 0vA~N. %hYgG;22 Analytical procedures vQi=13Pw 分析程序 e
c] k
t' o$.#A]Flb Planning an audit ; o_0~l=-/ 规划审计工作 C&w0HoF k"i3$^v8 Audit documentation： working papers 9Tt%~m
^ 审计文件：工作底稿 }BlyEcw'aN wX]$xZ!s The work of others r]p3D
Q 其他机构的文件 W$zRUG-
J3
Q_ Rely on the work of experts lY
tt|J 依靠专家的工作 zG ='U '|ntwK*f Rely on the work of internal audit Zc~
7R`v7} 依靠内部审计工作 IXa~,a H71 m1%rm-
M 3. Internal control "PI;/(kR 内部控制 ?{f6su @rW nA ,=g '7S The evaluation of internal control systems C][hH?. 对内部控制系统的评估 K& ^qn & (X"5x]7] Tests of control ?(=|!`IoO 控制测试 a pa&'%7 0@ "'SKq Substantive procedures （time， nature， extent） /OztkThx= 实质性程序（时间，性质，程度） (rBsh6@) ~+4lmslR Transaction cycles： revenue， purchases， inventory， etc. V[/ 9?5pM 交易周期：收入，采购，库存等。 *% ;A85V/ }?Y -I>
w 6P
_+:Mf 4.Audit evidence / =6_2t#vA 审计证据 G=17]>U }NC$C e Obtain sufficient， appropriate audit evidence 2v ~8fr4 获取足够、适当的审计证据 .euA N8L /r~2 KZE Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations }VJ>}i* 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 VX.LL
5 GCN-T1HvA2 The audit of specific items )?[7}(4jI 审计的具体项目 JE9v+a{7 *g+ ZXB Receivables： confirmation 7Fo^ :" 应收帐款：确认 C:Rs~@tl
2: gh q Inventory： counting， cut-off， confirmation of inventory held by third parties lot`6] 存货：数量，减值，第三方持有存货的确认 X2 A k *x2!N$b Payables： supplier statement reconciliation， confirmation SnFy K5 应付帐款：供应商的申明一致，确认 cF15Mm2 o4FHR+u< M Bank and cash： bank confirmation e#HPU 银行存款和现金：银行的确认 QHO n?e
+&G(AW Auditing sampling (
9%?ik 审计抽样 rogy`mh\r2 SzpUCr" 5.Review
akbB=:M,x 复核 m=9
b/Nr4 Y[7prjd Subsequent events 1r> ]XhRFZ 随后发生的事件 UiV#w#&P Z]b ;%:>= 8+w*,Ry` G;cC!x< 1<m`3 8' Going concern m@+v6&, 持续关注 m ^L
!_~ Q |o$ ^D, Management representations ||X3g"2W9 与管理层的交涉沟通 JR `$t~0t ~F-knEvL Audit finalization and the final review： unadjusted differences .S,
E = 审核定稿和最后审查：未经调整的差异 u
$-&Im< Gz{%Z$A~o } F{s\qUt 6. Reporting ?=Ceo#Er 报告 %|H]T] s 学会计论坛bbs.xuekuaiji.com xT&~
{,9 Appendix vE(]!CB 附录 =A, B'n\R Audit procedure M2cG r 审计程序 hA 5p'a+K
