1. Assurance engagements and external audit
保证约定和外部审计 A],ooiq< WYrI |^[> Materiality, true and fair presentation, reasonable assurance bb-q O#E 物质性,真实公平的描述,合理的保证 #VVr"*7$ o)Z=m:t,lK Appointment, removal and resignation of auditors 89~ =eY 审计人员的的任命、免职和辞职 Ysi
g T TDt Amk Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion n_u1&a' 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %rkk>m mQ~:Y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior hk>;pU( 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 TsQU6NNE z=
7|{ G Engagement letter ^U[D4UM 约定书(委托书) [I;^^#'P I+(/TP 2. Planning and risk assessment GV.A+u 规划和风险评估 t*XN_=E$f :G5uocVk General principles 8,"yNq 一般原则 +}xaQc:0| 28.~iw Plan and perform audits with an attitude of professional skepticism ;]sYf 持专业的怀疑态度计划和执行审计工作 ;gg\;i}^ t.Nb?/ Audit risks = inherent risk ×control risk ×detection risk XT>.`, sv 审计风险=内在风险×控制风险×检查风险 qJ4T]FVN gB'fFkd Risk-based approach %
ps$qB' 基于风险的办法 {a(&J6$VE _+l1b"^s1 Understanding the entity and knowledge of the business 0\9K3 了解商业的实质和知识 )!BsF'uVQ
*f%>YxF Assessing the risks of material misstatement and fraud Hu3wdq 评估材料错报和舞弊的风险 [U@;\V$ 8;14Q7,S Materiality (level), tolerable error (~~w7L
s 重要性(级别),可容忍误差 ^5GW$ +HT1 ct+dI Analytical procedures j=?'4sF 分析程序 U?a6D:~G `Z"Q^ Planning an audit ?p<.Fv8. 规划审计工作 pCh2SQ(Q> X1{[}! Audit documentation: working papers (6l+lru[ 审计文件:工作底稿 }Ew hj>w rKH:[lKm The work of others ^O(=Vry 其他机构的文件 YKmsQ(q`N 7{@l%jx][ Rely on the work of experts uDw.|B2ui 依靠专家的工作 fA/m1bYxg s~I6SA&i Rely on the work of internal audit ".^VI2T 依靠内部审计工作 8K(Z0 WY^W.1X 3. Internal control sg'pO*_& 内部控制 05yZad* mE`kjmX{ E The evaluation of internal control systems j>Iaq" 对内部控制系统的评估 0:0NXVYs& goat<\a Tests of control k>x&Ip8p 控制测试 sJwyj D$b zDhB{3-Q1{ Substantive procedures (time, nature, extent) e:H26 SW 实质性程序(时间,性质,程度) y[B>~m8$ Twn4lG4~ Transaction cycles: revenue, purchases, inventory, etc. \`V;z~@iA 交易周期:收入,采购,库存等。 wo_,Y0vfB ,p(<+6QZ
RrUBpqA 4.Audit evidence 1I@8A>2^OX 审计证据 }_=eT] )i+2X5B`S Obtain sufficient, appropriate audit evidence ljl^ GFo 获取足够、适当的审计证据 niB`2J gs!(;N\j| Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations w 4[{2 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 4DZ-bt' 0TpK#OlI|c The audit of specific items Z{&cuo.@<] 审计的具体项目 SBA?^T CLvX!O(~ Receivables: confirmation gbVdOm 应收帐款:确认 U9b?i$ =UyLk-P
w Inventory: counting, cut-off, confirmation of inventory held by third parties {( r6
e 存货:数量,减值,第三方持有存货的确认 UAoh`6vFF8 &0f5:M{P Payables: supplier statement reconciliation, confirmation ;WR,eI.. 应付帐款:供应商的申明一致,确认 q,
O$ %-70 h=;{oY<V)? Bank and cash: bank confirmation jKt7M>P 银行存款和现金:银行的确认 RKPO#qju\F 2-Y
<4'> Auditing sampling J!5$,%v 审计抽样 ]_N|L|]M RX/hz| 5.Review
oudxm[/U 复核 Lemui)
pK0"%eA Subsequent events J2:y6kGj> 随后发生的事件 bhniB@< '],J$ge kc0E%odF.v #%DE; t.mVO]dsj Going concern / m=HG^! 持续关注 x7O-Y~[2 21"1NJzP Management representations |1j["u1 与管理层的交涉沟通 !qG7V:6 Y]&j,j& Audit finalization and the final review: unadjusted differences HTG%t/S 审核定稿和最后审查:未经调整的差异 41&\mx
EFz&N\2 ]\|VpIg 6. Reporting 'inFKy'H 报告 V:y'Qf2M 学会计论坛bbs.xuekuaiji.com ]q4rlT.i Appendix A0
Qb 5e 附录 \-g)T}g,I Audit procedure 1y}Y9mlD. 审计程序 7
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