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1.Assurance engagements and external audit

鑒證業(yè)務(wù)和外部審計

Materiality， true and fair presentation， reasonable assurance

重要性，真實、公允反映，合理保證

Appointment， removal and resignation of auditors

注冊會計師的聘用，解聘和辭職

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

審計意見類型：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

審計業(yè)務(wù)約定書

2.Planning and risk assessment

審計計劃和風險評估

General principles

一般原則

Plan and perform audits with an attitude of professional skepticism

計劃和執(zhí)行審計業(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

審計風險=固有風險×控制風險×檢查風險

Risk-based approach

風險導(dǎo)向型審計

Understanding the entity and knowledge of the business

了解被審單位

Assessing the risks of material misstatement and fraud

估計重大錯報或舞弊的風險

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

制定審計計劃

Audit documentation： working papers

審計記錄：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)

實質(zhì)性程序(時間，性質(zhì)，范圍)

Transaction cycles： revenue， purchases， inventory， etc.

4.Audit evidence

審計證據(jù)

Obtain sufficient， appropriate audit evidence

獲取充分、適當?shù)膶徲嬜C據(jù)

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

presentation and disclosure， rights and obligations

財務(wù)報表所包含的認定：完整性，發(fā)生，存在，計價，表達和披露，權(quán)利和義務(wù)

The audit of specific items

具體項目的審計

Receivables： confirmation

應(yīng)收賬款：函證

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

存貨：盤點，截止測試，對第三方持有存貨進行函證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

審計抽樣

5.Review

復(fù)核

Subsequent events

期后事項

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)審計和最后復(fù)核：未調(diào)整差異