1.Assurance engagements and external audit

鉴证业务和外部审计

Materiality， true and fair presentation， reasonable assurance

重要性，真实、公允反映，合理保证

Appointment， removal and resignation of auditors

注册会计师的聘用，解聘和辞职

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

审计意见类型：无保留意见，保留意见，否定意见，无法表示意见

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

职业道德：独立、客观和公正，专业胜任能力，应有的关注，保密性，职业行为

Engagement letter

审计业务约定书

2.Planning and risk assessment

审计计划和风险评估

General principles

一般原则

Plan and perform audits with an attitude of professional skepticism

计划和执行审计业务应保持应有的职业怀疑态度

Audit risks = inherent risk ×control risk ×detection risk

审计风险=固有风险×控制风险×检查风险

Risk-based approach

风险导向型审计

Understanding the entity and knowledge of the business

了解被审单位

Assessing the risks of material misstatement and fraud

估计重大错报或舞弊的风险

Materiality (level)， tolerable error

重要性水平，可容忍误差

Analytical procedures

分析性复核程序

Planning an audit

制定审计计划

Audit documentation： working papers

审计记录：工作底稿

The work of others

利用其他人的工作

Rely on the work of experts

利用专家工作

Rely on the work of internal audit

利用内部审计人员的工作

3.Internal control

内部控制

The evaluation of internal control systems

内部控制系统评价

Tests of control

控制测试

Substantive procedures (time， nature， extent)

实质性程序(时间，性质，范围)

4.Audit evidence

审计证据

Obtain sufficient， appropriate audit evidence

获取充分、适当的审计证据

Assertions contained in the financial statements： completeness， occurrence， existence， measurement，presentation and disclosure， rights and obligations

财务报表所包含的认定：完整性，发生，存在，计价，表达和披露，权利和义务

The audit of specific items

具体项目的审计

Receivables： confirmation

应收账款：函证

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

存货：盘点，截止测试，对第三方持有存货进行函证

Payables： supplier statement reconciliation， confirmation

应付账款：供应商对账，函证

Bank and cash： bank confirmation

货币资金：银行函证

Auditing sampling

审计抽样

5.Review

复核

Subsequent events

期后事项

Going concern

持续经营

Management representations

管理层声明

Audit finalization and the final review： unadjusted differences

终结审计和最后复核：未调整差异

资料来源：科教园注会