1. Assurance engagements and external audit
保证约定和外部审计 78H'ax9m *GN#
r11d Materiality, true and fair presentation, reasonable assurance =+?7''{> 物质性,真实公平的描述,合理的保证 d6sye^P ZEO,]$Yi7 Appointment, removal and resignation of auditors g
!z&~Z: 审计人员的的任命、免职和辞职 a"g!e^ |WdPE@P Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion H_<C!OgR 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 B[?CbU Z@@K[$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Y.ToIka{ 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
}sO&. ME ye? 'Ze Engagement letter eSmLf*\G 约定书(委托书) f_Av3 df #$9- 2. Planning and risk assessment U\<?z Dw 规划和风险评估 xZF}D/S?Ov JyOo1E. General principles f/Bp.YwL 一般原则 6,9>g0y'NG "?I y (*^ Plan and perform audits with an attitude of professional skepticism ce3YCflt 持专业的怀疑态度计划和执行审计工作 _v=SH$O+ EJ:%}HhA Audit risks = inherent risk ×control risk ×detection risk pWsDzb6?% 审计风险=内在风险×控制风险×检查风险 -JjM y X ]Y8<`;8/ Risk-based approach aC.~&MxFC 基于风险的办法 \:ak '' _ T):G6C8 Understanding the entity and knowledge of the business <=0
u2~E 了解商业的实质和知识 Um-[~- Gc; {\VU
Assessing the risks of material misstatement and fraud s '\Uap 评估材料错报和舞弊的风险 xzZ38xIhV sAD}#Zw$ Materiality (level), tolerable error ,.1Psz^U 重要性(级别),可容忍误差 -Z
Ugx$ hUMf"=q+ Analytical procedures l
+OFw)8od 分析程序 &&:YVd
ApV~(k)W Planning an audit r^a7MHY1 规划审计工作 | Aw%zw1@ lun\`f 5Q Audit documentation: working papers \(Y\|zC'0$ 审计文件:工作底稿 GV69eG3bX# ~`\?"s: The work of others MgrLSKLT 其他机构的文件 (/j/>9iro 4 k _vdz Rely on the work of experts b8SHg^} 依靠专家的工作 (l-ab2' L(-b@Joh Rely on the work of internal audit c>RFdc:U 依靠内部审计工作 Midy" k $J zH$ 3. Internal control ?D*/*Gk{ 内部控制 ~%=MpQ3 FZ,#0ZYJGP The evaluation of internal control systems gSUcx9f] 对内部控制系统的评估 Y
M\ K%rk ^xh ; Tests of control 71gT.E 控制测试 8'nVwb8I SY^t} A7:/ Substantive procedures (time, nature, extent) d>fkA0G/9! 实质性程序(时间,性质,程度) w6GyBo{2O_ E5xzy/ZQ Transaction cycles: revenue, purchases, inventory, etc. _EMwm&! 交易周期:收入,采购,库存等。 OF
v%B/O e`TH91@ N<|Nwq:NN 4.Audit evidence ,5,!es@`b 审计证据 orfO^;qTY K3;nY}\> Obtain sufficient, appropriate audit evidence tEK my7'# 获取足够、适当的审计证据 U\;6mK)M^J ytoo~n Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @EpIh& 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 Q/_f
zg U`d5vEhT The audit of specific items 4VCOKx 审计的具体项目 |J}Mgb-4 -[!P!
d= Receivables: confirmation O8u j`G 9 应收帐款:确认 yXF?H"h( Vz)`nmO}5\ Inventory: counting, cut-off, confirmation of inventory held by third parties FCuB
\Q 存货:数量,减值,第三方持有存货的确认 O#k6' LN? ReI/]#Us Payables: supplier statement reconciliation, confirmation 5>j)kx=J9 应付帐款:供应商的申明一致,确认 sq[iY $lIz{ySJv Bank and cash: bank confirmation #=f?0
UTA 银行存款和现金:银行的确认 6&l+0dq {(wH
Pzq Auditing sampling "4H
+!r} 审计抽样 kg3EY<4i
ez^@NK 5.Review
F\k+[`%{ 复核 {v2|g vIwCJN1C Subsequent events f[~L?B;_L 随后发生的事件 ,7NZu0 0[*qY@m:Z Upd3-2kr&J h!ZV8yMc yA(K=?sq Going concern `~;rblo; 持续关注 C{DvD'^ \z7SkZt,GT Management representations ;R?I4}O#R8 与管理层的交涉沟通 >ByXB!Wi+ e\JojaV Audit finalization and the final review: unadjusted differences
{=QiZWu 审核定稿和最后审查:未经调整的差异 q**G(}K y2vUthRwo r*_ZJ*h[ 6. Reporting Z%Zd2
v 报告 me ks
RcF 学会计论坛bbs.xuekuaiji.com -'BA{#e}L Appendix LLXVNO@e+ 附录 ehG/zVgn Audit procedure q]N:T
pm9 审计程序 C[Dav&=^F