1. Assurance engagements and external audit
保证约定和外部审计 L1`^~m| 6hYv Materiality, true and fair presentation, reasonable assurance Qp<?[C}'W 物质性,真实公平的描述,合理的保证 %}P^B^O :Tw3Oo_~S Appointment, removal and resignation of auditors /a6\G.C5 审计人员的的任命、免职和辞职 ~)D2U:"^xm ]Ole#L
z}Q Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :7IL|bA< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 A\ze3fmV V;?_l?_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Z;XR%n8 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 (o{-1Dg) US'X9=b_ Engagement letter rx'},[b]3 约定书(委托书) <"/Y`/ Z?[;J
apg 2. Planning and risk assessment X#5dd.RR 规划和风险评估 dW<. 2Ua_7 General principles q^Lj)zmnK 一般原则 zY(*Xk N{iBVl Plan and perform audits with an attitude of professional skepticism [+gX6 持专业的怀疑态度计划和执行审计工作 OnF+ N2;T\xx, Audit risks = inherent risk ×control risk ×detection risk |]DZc/ 审计风险=内在风险×控制风险×检查风险 }f^r@3Cb3 OCo=h|qBp Risk-based approach X.xp'/d 基于风险的办法 Vlce^\s; gPe*M =iF Understanding the entity and knowledge of the business zUXqTcj 了解商业的实质和知识 P f6rr9 '/b,3: Assessing the risks of material misstatement and fraud y ']>J+b0 评估材料错报和舞弊的风险 >
zh%CF$ kJ>l,AD/ Materiality (level), tolerable error 6YrkS;_HS 重要性(级别),可容忍误差 6*kY7 B c*Rn3i@ Analytical procedures 1]fqt[*) 分析程序 (p68Qe%OuG ,\[&%ph Planning an audit f&H):. 规划审计工作 W$B>O VGM8&J{o' Audit documentation: working papers &B#HgWud 审计文件:工作底稿 e<l Wel %#02Z%?% The work of others HvK<>9 其他机构的文件 c%Yvj tn6\0_5n Rely on the work of experts ?nB).fc 依靠专家的工作 -&M9Yg|Se +=|
Q'V Rely on the work of internal audit JE9|;A 依靠内部审计工作 rgB`<[:b 5IBe;o 3. Internal control ai`fP{WlX 内部控制 "Hg.pDNZ K`j#'`/KC The evaluation of internal control systems !a~>;+
对内部控制系统的评估 D^04b<O<x QT9(s\u Tests of control G#Nh)ff 控制测试 p<`q^D 6fY(u7m|p Substantive procedures (time, nature, extent) * ?rw' 实质性程序(时间,性质,程度) r=s,Ath JnmJN1@I Transaction cycles: revenue, purchases, inventory, etc. N3MMxm_u 交易周期:收入,采购,库存等。 Zdl Z,vK^. -/B}XNW /+"BU-aQk 4.Audit evidence x7t<F4 审计证据 ><TuL7+ WsL*P.J Obtain sufficient, appropriate audit evidence <!Nj2> 获取足够、适当的审计证据 0LrTYrlj zr\I1v]?1# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations L<J';#BD 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 2!-ZNd:(+ nDkyo>t
. The audit of specific items @m
Nf(& 审计的具体项目 zW!3>(L/ 9&g//JlD Receivables: confirmation ?Re@`f+* 应收帐款:确认 1G=1FGvP &tj0Z: Inventory: counting, cut-off, confirmation of inventory held by third parties p;"pTGoWi 存货:数量,减值,第三方持有存货的确认 gZM\RJZ_ 7cK#fh"hvg Payables: supplier statement reconciliation, confirmation {Lk~O)E 应付帐款:供应商的申明一致,确认 8 %Lq~lk ?M;2H{KG: Bank and cash: bank confirmation AVOzx00U 银行存款和现金:银行的确认 @%O"P9;s AGx]srl Auditing sampling Qa5<go{ 审计抽样 eq<xO28z B$ +YK%I 5.Review
F8Rd#^9PD 复核 Ib*l{cxN bDeHU$ Subsequent events %?<C
?. 随后发生的事件 KR^lmN Fs|fo-+H}k 6$4G&'J m_W\jz??k ]-bA{@tP. Going concern =xSFKu
* 持续关注 k*J}/HO 9Y&n$svB Management representations ]\v'1m" 与管理层的交涉沟通 6ALf`: ua0`&,a3I Audit finalization and the final review: unadjusted differences W% YJ.%I 审核定稿和最后审查:未经调整的差异 c;xL. T@U_;v|rf Qi&!IG 6. Reporting qy`@\)S/5 报告 \wCj$-;Jt 学会计论坛bbs.xuekuaiji.com 1/jJ;}
Appendix y5kqnibh@ 附录 7ib~04 Audit procedure 6;dQ#wmg 审计程序 \tye:!a?;@