1. Assurance engagements and external audit
保证约定和外部审计 J}Z_.:JO(w kgbr+Yw2X Materiality, true and fair presentation, reasonable assurance BF1O|Q|d6 物质性,真实公平的描述,合理的保证 lJz?QI1 -$]DO5fY Appointment, removal and resignation of auditors 0z'={6, 审计人员的的任命、免职和辞职 bTy'5" D0E"YEo\nv Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion t$PnQ@xu 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Z+h70,| 65`'Upu Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior @qr3v>3X< 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:qaD^ AN:RY/ %Wo Engagement letter Q\/":ISq1 约定书(委托书)
+<9q]V (J;zk b 2. Planning and risk assessment
i&s=!` 规划和风险评估 2I(@aB+ 2Ws/0c General principles v BeU 一般原则 by:xD25 glKs8
^W Plan and perform audits with an attitude of professional skepticism :]z-Rz 持专业的怀疑态度计划和执行审计工作 J ]l@ r tx&U"] Audit risks = inherent risk ×control risk ×detection risk _%p9B#X<> 审计风险=内在风险×控制风险×检查风险 !k??Kj pi l*/&pB Risk-based approach VOF
:+o@. 基于风险的办法 (+Nmio ;x0 KaFk Understanding the entity and knowledge of the business Fi3(glgd- 了解商业的实质和知识 ^N}~U5 *d,n2a#n5 Assessing the risks of material misstatement and fraud d(B;vL@R2V 评估材料错报和舞弊的风险 *,XJN_DKj Y*X6lo Materiality (level), tolerable error fz?Wr: I 重要性(级别),可容忍误差 }${ZI q D>Y}Z! Analytical procedures ^{sI'l~ 分析程序 {arjW3~M: HgBEV Planning an audit +so o2cb 规划审计工作 t T/*ZzMq# UmI@":|- Audit documentation: working papers c$SxDYG 审计文件:工作底稿 /:L&uqA GC#95 The work of others Ko1?jPE 其他机构的文件 )Jjw}}$}Y >_%g8T' Rely on the work of experts 89e.\EH 依靠专家的工作 SD.*G'N&2f *Lk&@(
Rely on the work of internal audit o!dkS/u-m 依靠内部审计工作 1bAp{u& I$qtfGr 3. Internal control owVUL~ 内部控制 F-OZIo /n}V7 The evaluation of internal control systems fq!6#Usf;i 对内部控制系统的评估 >v4~:n2D Hx/Vm`pRyX Tests of control c+M@{EbuN 控制测试 ]mU*Y:< v__Go kj- Substantive procedures (time, nature, extent) (#Kvm 实质性程序(时间,性质,程度) G u I sM Xwq2;Bq Transaction cycles: revenue, purchases, inventory, etc. Oes+na'^ 交易周期:收入,采购,库存等。 Oua/NF) lz5j~t5>Q
pq5H{ 4.Audit evidence 5GpKX 审计证据 QO^X7A"?X .Zz7LG{ Obtain sufficient, appropriate audit evidence +|w~j#j9` 获取足够、适当的审计证据 2Rp{]s$jo TKydOw@P" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations o
;P;=< 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ,
&f20o X)+sHcE~# The audit of specific items b#'a4j-u 审计的具体项目 @8d})X33 G7{:d Receivables: confirmation KT?s
\w 应收帐款:确认 @G{DOxE* `d;izQ1_= Inventory: counting, cut-off, confirmation of inventory held by third parties ~
a&j4E 存货:数量,减值,第三方持有存货的确认 Yx/~8K_%M? (ZSSp1Rv Payables: supplier statement reconciliation, confirmation }Q(I&uz 应付帐款:供应商的申明一致,确认 Hx0,kOh) j[eEyCW[) Bank and cash: bank confirmation laJ%fBWmbi 银行存款和现金:银行的确认 kpUU
'7Q zNs8\ Auditing sampling ~ +$><qj 审计抽样 ~"B[6^sW a6#PZ!1 5.Review
DKCy h` 复核 P
&._-[ e-meUf9 Subsequent events w`_9 *AF9 随后发生的事件 Oz7v
hOU Jxp'.oo[ ) O^08]Y g MUl+Oy> uV:;y}T^Z Going concern C#0Wo 持续关注 ,DZLEsFM fs12<~+z Management representations "MN'%"/ 与管理层的交涉沟通 o%5Ao?z~ 03;(v% Audit finalization and the final review: unadjusted differences 2p ,6=8^v 审核定稿和最后审查:未经调整的差异 J[AgOUc ti%
e.p0[ %>z}P&Yz 6. Reporting tB7aHZ| 报告 m%3Kq%?O 学会计论坛bbs.xuekuaiji.com Yl=
|P` Appendix \H(,'w7H 附录 d(XWt;K K Audit procedure giq`L1< 审计程序 \ed(<e>