1. Assurance engagements and external audit
保证约定和外部审计 79DzrLu }rW
Ea^ Materiality, true and fair presentation, reasonable assurance Qs38VlR_m 物质性,真实公平的描述,合理的保证 h8nJt>h +"sjkdum1 Appointment, removal and resignation of auditors 2sezZeMV 审计人员的的任命、免职和辞职 74[wZDW|( 'H19@b5rx Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion xj6@85^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 O\3
Lx JEw+5MO@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior iy<|<*s2D 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 y4@zi "G Ri<7!Y?l Engagement letter fU6O: - 约定书(委托书) E{Kc$,y #8Bs15aV 2. Planning and risk assessment ce3UB~Q 规划和风险评估 _Q9 Mn-&qQ & bKl(, General principles {7'Evfn) 一般原则 mJ_5Vt= ?S*Cvr+=4 Plan and perform audits with an attitude of professional skepticism 0XcH 持专业的怀疑态度计划和执行审计工作 O/(QLgUr Fjs:rZ#{ Audit risks = inherent risk ×control risk ×detection risk (G>S`B 审计风险=内在风险×控制风险×检查风险 I pp#{'Do ab}Kt($ Risk-based approach p#\JKx 基于风险的办法
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C Understanding the entity and knowledge of the business f3>L/9[[<P 了解商业的实质和知识 9wTN*y "jUM}@q5 Assessing the risks of material misstatement and fraud ;u(#-C2^{l 评估材料错报和舞弊的风险 v)f;dq ^z- ^vj} Materiality (level), tolerable error `{Jo>L. 重要性(级别),可容忍误差 .jXD0~N8q rexNsKRK_ Analytical procedures vcmB)P-T`O 分析程序 RXi/&'+H hfJeVT-/v Planning an audit FI(iqSJ6 规划审计工作 j`D%
Wx_ mTj?W$+r Audit documentation: working papers QX`T-)T e 审计文件:工作底稿 (^G@-eh cXd?48O The work of others <hV%OrBz- 其他机构的文件 )bgaqca_{ m8T< x> Rely on the work of experts ;
u@& [ 依靠专家的工作 rjo1 R PB%6z$ Rely on the work of internal audit R1/h<I: 依靠内部审计工作 NQmdEsK +_T`tmQ 3. Internal control S;8gX1Uf 内部控制 MQY}}a-oug +T/T \[ The evaluation of internal control systems -cONC9= 对内部控制系统的评估 tkX?iqKQ vTl7x Tests of control (M-Wea!q 控制测试 @}<b42 QFNw2:) Substantive procedures (time, nature, extent) c-y`Hm2" 实质性程序(时间,性质,程度) JQ%D6b aGml!N5' Transaction cycles: revenue, purchases, inventory, etc. h@{mcz 交易周期:收入,采购,库存等。 RYyM;<9F a/{M2 b6?&h:{k 4.Audit evidence mUdj2vB$+' 审计证据 2X,`t%o sqEOXO Obtain sufficient, appropriate audit evidence v;o/M6GL5 获取足够、适当的审计证据 f.G"[p
TY`t3 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }{S+C[:_ 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 YHOo6syk i}gsxq% The audit of specific items "qdEu KI 审计的具体项目 o JX4+uJ )Y &RMYy Receivables: confirmation DLH|y%" 应收帐款:确认 l3:2f-H ' 4.T1i, Inventory: counting, cut-off, confirmation of inventory held by third parties $4:Se#nl 存货:数量,减值,第三方持有存货的确认 sKwUY{u\M H7{I[>: Payables: supplier statement reconciliation, confirmation U}R
( 应付帐款:供应商的申明一致,确认 gZ>)
S@ XM57 UG Bank and cash: bank confirmation d#CAP9n;' 银行存款和现金:银行的确认 >e^^YR^ \~>
.NH- Auditing sampling E<[Y KY 审计抽样 4q )+nh~s Q
#5~"C 5.Review
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~`B 复核 \P;2s<6i\ |"
ag'h Subsequent events LaX<2]Tx: 随后发生的事件 #Dp]S,e >zo_ }A! ~7>D>!
! .$ X|96~$ uqv S Going concern w_P2\B^ 持续关注 d]K
$0HY Ku?1QDhrF* Management representations {u[_^ 与管理层的交涉沟通 Wi@YJ K/0Wp % Audit finalization and the final review: unadjusted differences -sxu7I 审核定稿和最后审查:未经调整的差异 Nj{; /RI"a^&9A X@ S~D7|ja 6. Reporting 1G8,Eah 报告 )I"I[jDw 学会计论坛bbs.xuekuaiji.com a"D'QqtH Appendix .dsB\C 附录 snYyxi Audit procedure @^.o8+Pp 审计程序 ldnKV&N