1.Assurance engagements and external audit

鑒證業(yè)務(wù)和外部審計(jì)

Materiality， true and fair presentation， reasonable assurance

重要性，真實(shí)、公允反映，合理保證

Appointment， removal and resignation of auditors

注冊會計(jì)師的聘用，解聘和辭職

Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion

審計(jì)意見類型：無保留意見，保留意見，否定意見，無法表示意見

Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality，

professional behavior

職業(yè)道德：獨(dú)立、客觀和公正，專業(yè)勝任能力，應(yīng)有的關(guān)注，保密性，職業(yè)行為

Engagement letter

審計(jì)業(yè)務(wù)約定書

2.Planning and risk assessment

審計(jì)計(jì)劃和風(fēng)險評估

General principles

一般原則

Plan and perform audits with an attitude of professional skepticism

計(jì)劃和執(zhí)行審計(jì)業(yè)務(wù)應(yīng)保持應(yīng)有的職業(yè)懷疑態(tài)度

Audit risks = inherent risk ×control risk ×detection risk

審計(jì)風(fēng)險=固有風(fēng)險×控制風(fēng)險×檢查風(fēng)險

Risk-based approach

風(fēng)險導(dǎo)向型審計(jì)

Understanding the entity and knowledge of the business

了解被審單位

Assessing the risks of material misstatement and fraud

估計(jì)重大錯報(bào)或舞弊的風(fēng)險

Materiality (level)， tolerable error

重要性水平，可容忍誤差

Analytical procedures

分析性復(fù)核程序

Planning an audit

制定審計(jì)計(jì)劃

Audit documentation： working papers

審計(jì)記錄：工作底稿

The work of others

利用其他人的工作

Rely on the work of experts

利用專家工作

Rely on the work of internal audit

利用內(nèi)部審計(jì)人員的工作

3.Internal control

內(nèi)部控制

The evaluation of internal control systems

內(nèi)部控制系統(tǒng)評價Tests of control

控制測試

Substantive procedures (time， nature， extent)

實(shí)質(zhì)性程序(時間，性質(zhì)，范圍)

Transaction cycles： revenue， purchases， inventory， etc.

4.Audit evidence

審計(jì)證據(jù)

Obtain sufficient， appropriate audit evidence

獲取充分、適當(dāng)?shù)膶徲?jì)證據(jù)

Assertions contained in the financial statements： completeness， occurrence， existence， measurement，

presentation and disclosure， rights and obligations

財(cái)務(wù)報(bào)表所包含的認(rèn)定：完整性，發(fā)生，存在，計(jì)價，表達(dá)和披露，權(quán)利和義務(wù)

The audit of specific items

具體項(xiàng)目的審計(jì)

Receivables： confirmation

應(yīng)收賬款：函證

Inventory： counting， cut-off， confirmation of inventory held by third parties

存貨：盤點(diǎn)，截止測試，對第三方持有存貨進(jìn)行函證Payables： supplier statement reconciliation， confirmation

應(yīng)付賬款：供應(yīng)商對賬，函證

Bank and cash： bank confirmation

貨幣資金：銀行函證

Auditing sampling

審計(jì)抽樣

5.Review

復(fù)核

Subsequent events

期后事項(xiàng)

Going concern

持續(xù)經(jīng)營

Management representations

管理層聲明

Audit finalization and the final review： unadjusted differences

終結(jié)審計(jì)和最后復(fù)核：未調(diào)整差異