1. Assurance engagements and external audit
保证约定和外部审计 uiR8,H9*M |[b{)s?x Materiality, true and fair presentation, reasonable assurance 5vnrA'BhBU 物质性,真实公平的描述,合理的保证 p947w,1![ )|#sfHv7 Appointment, removal and resignation of auditors 5">Z'+8 审计人员的的任命、免职和辞职 8$Y9ORs4 Vp@?^
imL Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion CB}2j 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 [FR`Z=% ((M>s&\y*Y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $kp{Eg ' 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 LyFN.2qw 6?c7$Y Engagement letter 8&b,qQ~ 约定书(委托书) O)r4?<Q ds[| 2. Planning and risk assessment d5:c^` 规划和风险评估 IyG}H} > /caXvS General principles t'k$&l}+ 一般原则 =U?dbSf1* M[,@{u/ Plan and perform audits with an attitude of professional skepticism s`~IUNJ@P 持专业的怀疑态度计划和执行审计工作 PALc;"]O
toC^LZgZ_6 Audit risks = inherent risk ×control risk ×detection risk amY!qg0P* 审计风险=内在风险×控制风险×检查风险 {&1/
V ~oY^;/ j Risk-based approach svH !1b 基于风险的办法 S;`A{Mow 1#+S+g@# Understanding the entity and knowledge of the business YS"=yye3e 了解商业的实质和知识 9CD_os\h Y`a3t
O=Pd Assessing the risks of material misstatement and fraud ^^D0^k!R 评估材料错报和舞弊的风险 I9ep`X6Y 4@ai6,< Materiality (level), tolerable error ##" HF 重要性(级别),可容忍误差 h
M@>q&q_ @b2aNS<T Analytical procedures A6(/;+n 分析程序 -e:`|(Mo >pe.oxY Planning an audit tK\~A,= 规划审计工作 0flRh)[J $*fMR,~t& Audit documentation: working papers \
}G>8^ 审计文件:工作底稿 #S"nF@ B^^#D0< The work of others 1p=]hC 其他机构的文件 xU`p|(SS- :"/d|i`T Rely on the work of experts )\$|X}uny& 依靠专家的工作 Btcy)LRk 8bld3p"^ Rely on the work of internal audit rFL;'C
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依靠内部审计工作 pFjK}JOF o?\?@H 3. Internal control %1+4_g9 内部控制 II,8O
Qzw;i8n{ The evaluation of internal control systems 4'=y:v2 对内部控制系统的评估 <wD-qT W $(x] Tests of control e$rZ5X 控制测试 Mb*?5R6; 'TB2:W3 Substantive procedures (time, nature, extent) D
Sn_0D 实质性程序(时间,性质,程度) hp|YE'uYT 5:_}zu|!u Transaction cycles: revenue, purchases, inventory, etc. Otn1wBI 交易周期:收入,采购,库存等。 d%n-[ZL aK^q_ghh[ /N.U/MPL_ 4.Audit evidence 3%b6{ie/= 审计证据 LZxNAua 7HYwLG:\~ Obtain sufficient, appropriate audit evidence jAlv`uB|G" 获取足够、适当的审计证据 63IM]J KoT%Mfu Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
rjnrju+ 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 wN~_v-~*Q J5,9_uo] The audit of specific items Uw<nxD/+ 审计的具体项目 ;Q`lNFa KF:78C Receivables: confirmation ~*];pV]A[ 应收帐款:确认 BnF^u5kv % /
Lr.e% Inventory: counting, cut-off, confirmation of inventory held by third parties FGBbO\</ 存货:数量,减值,第三方持有存货的确认 &mS^ZyG [v!f<zSQK Payables: supplier statement reconciliation, confirmation 1 [Bk%G@D& 应付帐款:供应商的申明一致,确认 =>~:<X., 3F^Q51:t Bank and cash: bank confirmation NL+N%2XG7 银行存款和现金:银行的确认 Z6MO^_m2 QS;f\'1bb Auditing sampling 'i|YlMFI g 审计抽样 R[]Mdt< h^P#{
W!e\ 5.Review
)Hr`MB 复核 ^E>3|du]O Q\sK"~@3 Subsequent events cQ}{[YO 随后发生的事件 b4Ekqas )J(6xy WcbiqxK7- t\O16O7S Bdpy:'fJn Going concern C~exi[3 持续关注 aw&,S"A@ $M:*T.3 Management representations p0eX{xm 与管理层的交涉沟通 &_8947 h'nY3GrU Audit finalization and the final review: unadjusted differences _Y m2/3! 审核定稿和最后审查:未经调整的差异 {Qj~M
<@3 @BMx!r5kn 4E}Yt$| 6. Reporting vtJJ#8a]
报告 %^6F_F_jS 学会计论坛bbs.xuekuaiji.com VuZr:-K/ Appendix E2+`4g@{8< 附录 cPQiUU~W@ Audit procedure "Z+k=~( 审计程序 j.=
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