1. Assurance engagements and external audit
保证约定和外部审计 M'n2 j %ZajM Materiality, true and fair presentation, reasonable assurance m4<5jC`-M 物质性,真实公平的描述,合理的保证 oVK3=m@{ xDU{I0M Appointment, removal and resignation of auditors
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X| 审计人员的的任命、免职和辞职 J ^y1=PM ID#p5`3n Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @]r l2Qqe 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j!It1B Qrnc
;H9) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 1TagQ 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 "
aEk#W E=-ed9({: Engagement letter R0l5"l*@+ 约定书(委托书) "zn<\z$l #%;QcDXRe 2. Planning and risk assessment 8$+mST'4N 规划和风险评估 g p2S )nK-39,G General principles h2b,( 一般原则 R-~ZvVw7L .;1tu+S Plan and perform audits with an attitude of professional skepticism ?nLlZpZ2v 持专业的怀疑态度计划和执行审计工作 _:B/XZ k"kGQk4 Audit risks = inherent risk ×control risk ×detection risk eNwF<
0} 审计风险=内在风险×控制风险×检查风险 BkP'b{z| %z0;77[1 I Risk-based approach Qcy
/)4Hfg 基于风险的办法 -|"[S"e pn:) Rq0 Understanding the entity and knowledge of the business ","O8'$OC 了解商业的实质和知识 E=H>|FgS zA
; 7Nv$3 Assessing the risks of material misstatement and fraud &!xePKvO6k 评估材料错报和舞弊的风险 J|uxn<E<> ?=bqya"Y Materiality (level), tolerable error PQkFzyk 重要性(级别),可容忍误差 |2$
wJ$I H'Oy._,]t Analytical procedures Ap:mc: 分析程序 vDeb?n
AqdQiZ^9 Planning an audit ,R-T( <r 规划审计工作 #{m~=1%;Ya YR 5C`o Audit documentation: working papers !iys\ AV 审计文件:工作底稿 QgR3kc^7/ Q.]$t
2J The work of others Y#/mE!
& 其他机构的文件 z154lY}K ]#7{x Rely on the work of experts !T'`L{Sj 依靠专家的工作 uPmK:9]3R !a.|URa7 Rely on the work of internal audit :
aIS>6 依靠内部审计工作 @PaOQ
@ )V6Bzn}9 3. Internal control XY_zFF 内部控制 =T?:b8yV |g$n-t The evaluation of internal control systems }MCh$ 对内部控制系统的评估 1 +0-VRl SJ4+s4!l
< Tests of control xy^t_];X 控制测试 1?oX" NMM$
m!zg Substantive procedures (time, nature, extent) A(2\Gfe 实质性程序(时间,性质,程度) y[C++Q Asy&X Transaction cycles: revenue, purchases, inventory, etc. )'+
tb\g 交易周期:收入,采购,库存等。 =o!1}'1 }} Fv<^\q Un~8N 4.Audit evidence t1Zcr#b> 审计证据 tF/)DZ.to yMd<<:Ap Obtain sufficient, appropriate audit evidence or8`.hEHI 获取足够、适当的审计证据 1@i|[
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f*:DH4g }B Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Bp7`W:?#" 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 + n)_\@aQ ?f8)_t}^\ The audit of specific items mRNA
,* 审计的具体项目 x}tg/`.=z ?_@_NV MY Receivables: confirmation k(]R;`f$W 应收帐款:确认 vOIzfwYG9 |*T`3@R;3 Inventory: counting, cut-off, confirmation of inventory held by third parties F%]ZyO9 存货:数量,减值,第三方持有存货的确认 #B^
A"?*S OpNxd]"T Payables: supplier statement reconciliation, confirmation zUIh^hbFf 应付帐款:供应商的申明一致,确认 oOAn 5t@ u alpm#GU Bank and cash: bank confirmation B1U<m=Y 银行存款和现金:银行的确认 (v)/h>vS )@Vz,f\} Auditing sampling w Avnj 审计抽样 K!+IRA@ :;g7T -_q 5.Review
T[L7-5U0 复核 \ ";^nk* ;usR=i36b Subsequent events Bw{enf$vR 随后发生的事件 YjR`}rdwo 6z'3e\x &*JU
N}86 TOx >Z %FhUjHm
Going concern l(<=JUO; 持续关注 \,ko'48@ Bs!F |x( Management representations 6/=0RTd 与管理层的交涉沟通 LK}*k/eG '
O+)[D Audit finalization and the final review: unadjusted differences >* )fmfY 审核定稿和最后审查:未经调整的差异 _-R
&A@ Ifu[L&U "T4buTXJ 6. Reporting yW)&jZb"( 报告 xe&w.aBI> 学会计论坛bbs.xuekuaiji.com G(fS__z Appendix wxc24y 附录 ,s~d39{ Audit procedure LZI[5tA " 审计程序 a`*Dq"9pV