1. Assurance engagements and external audit
保证约定和外部审计
Materiality， true and fair presentation， reasonable assurance
物质性，真实公平的描述，合理的保证
Appointment， removal and resignation of auditors
审计人员的的任命、免职和辞职
Types of opinion： unmodified opinion， modified opinion， adverse opinion， disclaimer of opinion
意见类型：无保留意见，保留意见，否定意见，拒绝表示意见
Professional ethics： independence， objectivity， integrity， professional competence， due care， confidentiality， professional behavior
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
Engagement letter
约定书(委托书)
2. Planning and risk assessment
规划和风险评估
General principles
一般原则
Plan and perform audits with an attitude of professional skepticism
持专业的怀疑态度计划和执行审计工作
Audit risks = inherent risk ×control risk ×detection risk
审计风险=内在风险*控制风险*检查风险
Risk-based approach
基于风险的办法
Understanding the entity and knowledge of the business
了解商业的实质和知识
Assessing the risks of material misstatement and fraud
评估材料错报和舞弊的风险
Materiality (level)， tolerable error
重要性(级别)，可容忍误差
Analytical procedures
分析程序
Planning an audit
规划审计工作
Audit documentation： working papers
审计文件：工作底稿
The work of others
其他机构的文件
Rely on the work of experts
依靠专家的工作
Rely on the work of internal audit
依靠内部审计工作
3. Internal control
内部控制
The evaluation of internal control systems
对内部控制系统的.评估
Tests of control
控制测试
Substantive procedures (time， nature， extent)
实质性程序(时间，性质，程度)
Transaction cycles： revenue， purchases， inventory， etc.
交易周期：收入，采购，库存等。
t evidence
审计证据
Obtain sufficient， appropriate audit evidence
获取足够、适当的审计证据
Assertions contained in the financial statements： completeness， occurrence， existence， measurement， presentation and disclosure， rights and obligations
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
The audit of specific items
审计的具体项目
Receivables： confirmation
应收帐款：确认
Inventory： counting， cut-off， confirmation of inventory held by third parties
存货：数量，减值，第三方持有存货的确认
Payables： supplier statement reconciliation， confirmation
应付帐款：供应商的申明一致，确认
Bank and cash： bank confirmation
银行存款和现金：银行的确认
Auditing sampling
审计抽样
ew
复核
Subsequent events
随后发生的事件
Going concern
持续关注
Management representations
与管理层的交涉沟通
Audit finalization and the final review： unadjusted differences
审核定稿和最后审查：未经调整的差异
6. Reporting
报告
Appendix
附录
Audit procedure
审计程序
