1. Assurance engagements and external audit
保证约定和外部审计 >, Swk3 W,oV$ s^ Materiality, true and fair presentation, reasonable assurance 1p5q}">z 物质性,真实公平的描述,合理的保证 eEds-&_ FVLA^$5
c Appointment, removal and resignation of auditors Mud\Q[" 审计人员的的任命、免职和辞职 @Oc}\Rg %^@0tT Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ; >hPHx 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^~kFC/tQ HvfTC<+H Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ?B31t9 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 O7_NXfh| sVl:EVv Engagement letter JC?V].) y5 约定书(委托书) WAXrA$:3J O!cO/]< 2. Planning and risk assessment xx2:5 规划和风险评估 &(U=O?r7 =|t1eSzc General principles r3lr`s` 一般原则 .;sPG Tf]VcEF Plan and perform audits with an attitude of professional skepticism V\lF:3C 持专业的怀疑态度计划和执行审计工作 "%iR-s_>
M]:B: ; Audit risks = inherent risk ×control risk ×detection risk
rlh6\Fa 审计风险=内在风险×控制风险×检查风险 (HgdmN
% ,3TD $2};. Risk-based approach vP;tgW9Qk 基于风险的办法 leqSS}KU+ )$.9WlQ Understanding the entity and knowledge of the business ov.rHVeI 了解商业的实质和知识 )uJ`E8>- C2%3+ Assessing the risks of material misstatement and fraud CZno2$8@e 评估材料错报和舞弊的风险 4>eg@s N AyXKhj#Ml Materiality (level), tolerable error !Dn1pjxc 重要性(级别),可容忍误差 24k}~"We Olr
w>YbW Analytical procedures ^O9m11 分析程序 t#Yh!L6> )n61IqrW Planning an audit X7!A(q+h 规划审计工作 Z?[J_[ZtR3 $w}aX0dK& Audit documentation: working papers zT 40,rk 审计文件:工作底稿 ,tc]E45 lcLxqnv The work of others 9GOyVKUv 其他机构的文件 s0'U[] : .eS| Rely on the work of experts C
/VXyl@o 依靠专家的工作 z@LP9+?dE )CU(~s|s Rely on the work of internal audit A}}t86T 依靠内部审计工作 BbhdGFG1 _$x *CP0( 3. Internal control Yhdt8[ 2 内部控制 XX;%:?n :~(^b;yhZ The evaluation of internal control systems dz DssAHy 对内部控制系统的评估 z>q_]U0 unB "dE Tests of control KW
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9[H 控制测试 s7gf7E#Y +1A<kJ Substantive procedures (time, nature, extent) +w/o 实质性程序(时间,性质,程度) U;Wmx 1&WFs6 Transaction cycles: revenue, purchases, inventory, etc. sVf7g?
交易周期:收入,采购,库存等。 eS+LFS7*k U
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V 4.Audit evidence e1a %Rj~ 审计证据 aesFv)5DK uSbg*OA Obtain sufficient, appropriate audit evidence 7~f l4* 获取足够、适当的审计证据 AY]nc#zz &}?e:PEy Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c
Z,_O~ 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 auv\fR : vDL/PXNC The audit of specific items s!\L1E 审计的具体项目 e$h\7i:( 43fA;Uc{Y` Receivables: confirmation my0->W%L 应收帐款:确认 \/G Y0s [O'p&
j@ Inventory: counting, cut-off, confirmation of inventory held by third parties O2B$c\pw 存货:数量,减值,第三方持有存货的确认 \FM- FQK Sn,z$-;h; Payables: supplier statement reconciliation, confirmation zAIC5fvu 应付帐款:供应商的申明一致,确认 C $;~= ]y$C6iUY* Bank and cash: bank confirmation %stktVDAP 银行存款和现金:银行的确认 w9BH>56/" cke[SUH, Auditing sampling ' ga2C\) 审计抽样 glUP 7]
Yd-vA 5.Review
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.R 复核 XUHY.M _!D$Aj Subsequent events lX7^LB 随后发生的事件 <k1gc,* '`"&RuB )}v2Z3: D%btlw?{ cm<3'#~Q? Going concern ShP V!$0 持续关注 wz=I+IN: #Ba'k6b Management representations R(fR1 与管理层的交涉沟通 o\#e7 Hqbh 04TV./uA Audit finalization and the final review: unadjusted differences "M]]H^r5 审核定稿和最后审查:未经调整的差异 fQh!1 R j3U8@tuG NgKNT}JDv 6. Reporting FS0SGBo 报告 !k)
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^@ 学会计论坛bbs.xuekuaiji.com 1+Oo Qs Appendix t/w>t! q 附录 i|e-N?l Audit procedure 4!wfh)Z 审计程序 #Bjnz$KB