1. Assurance engagements and external audit
保证约定和外部审计 7^Uv7<pw 2!\DPX Materiality, true and fair presentation, reasonable assurance dQvcXl] 物质性,真实公平的描述,合理的保证 [Pp'Ye~K@c 8|^7ai[am Appointment, removal and resignation of auditors m~|40) 审计人员的的任命、免职和辞职 RFGffA&
@iiT< Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <q836]aaA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #Y!a6h+ =wJX0A| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;a/E42eN; 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 mq l
Z?- l{9Y Engagement letter s~>}a 约定书(委托书) /FII07V cL ]1f 2. Planning and risk assessment [^
)g%|W 规划和风险评估 ~o( hp2t"t General principles NbobliC= 一般原则 =]t| ];c% 4*L_)z&4; Plan and perform audits with an attitude of professional skepticism l}
/F* 持专业的怀疑态度计划和执行审计工作 .`lCWeHN 6863xOv{T Audit risks = inherent risk ×control risk ×detection risk \+etCo
审计风险=内在风险×控制风险×检查风险 PCvWS.{ 1\Xw3prH
Risk-based approach 0sqFF[i 基于风险的办法 | Iib|HQ) E./2jCwI(Y Understanding the entity and knowledge of the business w
xH7?tsf 了解商业的实质和知识 'F<TSy|4kI e(sk[guvX Assessing the risks of material misstatement and fraud ig!+2g 评估材料错报和舞弊的风险 Y*^[P,+J*} r$1Qf}J3= Materiality (level), tolerable error s1rCpzK0 重要性(级别),可容忍误差 $`c:& j.Hf/vi`z Analytical procedures hM{bavd 分析程序 NUZl`fu1Z4 9p/Bh$vJ Planning an audit . vV|hSc 规划审计工作 -~0^P,yQ S!UaH>Rh Audit documentation: working papers 7r!x1 审计文件:工作底稿 2HdC |$_+ bsX[UF The work of others ,hVli/
其他机构的文件 zdYjF| :]KAkhFkbb Rely on the work of experts |N2#ItBbW 依靠专家的工作 tc! #wd+u NJ<F>3 Rely on the work of internal audit *T/']t 依靠内部审计工作 vgPCQO([ ~ a: 3. Internal control rH-23S 内部控制 [6fQ7uFMM8 $I=~S[p The evaluation of internal control systems 29KiuP 对内部控制系统的评估 oxs#866x wp_0+$?s Tests of control u_enqC3 控制测试 w>gYx(8b ! mHO$bQ" Substantive procedures (time, nature, extent) ]esC[r]PJ 实质性程序(时间,性质,程度) HtFDlvdy] .]^?<bG Transaction cycles: revenue, purchases, inventory, etc. ;+%rw 2Z,B 交易周期:收入,采购,库存等。 #mF"1QW l**X^+=$ _XBd3JN@ 4.Audit evidence /xhKd]Q 审计证据 +%'(!A?*` (zk"~Ud Obtain sufficient, appropriate audit evidence AH^/V}9H 获取足够、适当的审计证据 80I#TA6C ^!d3=}:0 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .nJz G 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 Y4-t7UlS; LoV<:|GTI The audit of specific items
s!J9|]o 审计的具体项目 9w"*y#_ &
yg|t5o Receivables: confirmation HN"Z]/5j 应收帐款:确认
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4iu L0,'mS Inventory: counting, cut-off, confirmation of inventory held by third parties ]gOy(\B 存货:数量,减值,第三方持有存货的确认 aN?zmkPpov 1M 6D3d_ Payables: supplier statement reconciliation, confirmation <I?Zk80 应付帐款:供应商的申明一致,确认 qX%_uOw:% \e*]Ls#jS Bank and cash: bank confirmation :Ye !w$r 银行存款和现金:银行的确认 ?`s8 pPc4 9{l}bu/u Auditing sampling 9*gZ-# 审计抽样 @JMiO^ 3fj4%P" 5.Review
Ui~>SN>s 复核 kP:!/g N8jIMb'< Subsequent events #mdc [. 随后发生的事件 +7Gwg )nkY_'BV ^qs $v06 SUiOJ[5, [txE .7p Going concern t.<i:#rj>l 持续关注 |Cv!,]9:r K;?+8(H Management representations e'~3oqSvR 与管理层的交涉沟通 }bxs]?OW> r!v\"6:OM Audit finalization and the final review: unadjusted differences z/-=%g >HA 审核定稿和最后审查:未经调整的差异 ?<!| BPrt'Nc IGl9g_18 6. Reporting Oketwa 报告 7CysfBF0g 学会计论坛bbs.xuekuaiji.com )=+|i3]U Appendix rI\FI0zIp_ 附录 ,tFg4k[ Audit procedure `5*}p#G 审计程序 =_CzH(=f#