1. Assurance engagements and external audit
保证约定和外部审计 b9U2afd Ut%ie=c Materiality, true and fair presentation, reasonable assurance H0Tt(:.& 物质性,真实公平的描述,合理的保证 _+{
s^n= ,ToED Appointment, removal and resignation of auditors * n[6H 审计人员的的任命、免职和辞职 4e:hKv,+4 y`N1I Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion vw3W:TL 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #y?z2! B<)(7GTv7" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q"Xls( 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 >A)he!I !>+
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/ Engagement letter \KEL.}B9E 约定书(委托书) ^'h~#7s )KNFS,5 2. Planning and risk assessment $&4Z w6"= 规划和风险评估 Y,a.9AWw) >!$4nxq2> General principles +,%x&L&I 一般原则 ."lY>(HJ D Lu]d
$G Plan and perform audits with an attitude of professional skepticism }A#FGH+ 持专业的怀疑态度计划和执行审计工作 M:x8]TA [;2v[&Po Audit risks = inherent risk ×control risk ×detection risk ;9^B# aTM 审计风险=内在风险×控制风险×检查风险 h$k(|/+ 1?*vqdt Risk-based approach JvG t=v
基于风险的办法 _E~uuFMn*R U3Q'ZT Understanding the entity and knowledge of the business iCHZ{<
k 了解商业的实质和知识 WgjaMmht oU2RxK->u Assessing the risks of material misstatement and fraud HiWZ?G 评估材料错报和舞弊的风险 2q#$?qs_b 0t9G$23 Materiality (level), tolerable error uIR_p\) 重要性(级别),可容忍误差 ]6nF>C-C )j$Bo{ Analytical procedures WcdU fv(> 分析程序 :S%|^QAN :9)>!+|' Planning an audit 3B_S>0H"$ 规划审计工作 x&f?c=\F Q:-/@$&i Audit documentation: working papers Fb_~{q 审计文件:工作底稿 j/W#=\xz Z?b.
PC/ The work of others wCdUYgsPT" 其他机构的文件 :c6%;2 J/mL
B7^R Rely on the work of experts /qz(ra 依靠专家的工作 >
4^U=T# # ><.zZ Rely on the work of internal audit ~r{Nc j 依靠内部审计工作 w0.#/6 H<qR^a 3. Internal control { u;ntDr 内部控制 _x:K%1_[ R%ddB D\? The evaluation of internal control systems :gR`rc! 对内部控制系统的评估 Z8:iaP) kAAz|dhL- Tests of control B
(BWdrG 控制测试 m1frN#3
0w c+<CUW Substantive procedures (time, nature, extent) SY)o<MD 实质性程序(时间,性质,程度) s*VZLKO x|Q6[Y Transaction cycles: revenue, purchases, inventory, etc. HO wJ2L 交易周期:收入,采购,库存等。 oc15!M3$ D6 M:pIN* \h"s[G zq 4.Audit evidence
SI@I 审计证据 ?1[go+56X L5>>gG, Obtain sufficient, appropriate audit evidence <|.M]]}j 获取足够、适当的审计证据 63at
lq pE=wP/# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations o`&idn|, 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 Kr9 @ #$8tBo The audit of specific items N!P* B$d 审计的具体项目 F[J;u/Z yJr' \( Receivables: confirmation ' rXkTm1{ 应收帐款:确认 jdhhvoQ v!W,h2:J Inventory: counting, cut-off, confirmation of inventory held by third parties ;ymUMQ%;/ 存货:数量,减值,第三方持有存货的确认 44n^21k GSMP)8W Payables: supplier statement reconciliation, confirmation }+u<^7$g| 应付帐款:供应商的申明一致,确认 JNZKzyJ9K =!p6}5Z Bank and cash: bank confirmation 8(ZQD+U(9F 银行存款和现金:银行的确认 V+E2nJ QjRVdb> Auditing sampling e#08,wgW 审计抽样 zRu}lJ1#W$ (0Y6tcV]R 5.Review
1N2:4|woe 复核 8 2_3|T (}}BZS&. Subsequent events /Cw
t4.5 随后发生的事件 g6nBu {At1]> /*st,P$" ZY{,// ;Ni+TS Going concern q7X/"Dfx 持续关注 cA_v*`YL 4Jht{#IIG Management representations )82x)c<e 与管理层的交涉沟通 dGZVWEaPfx Ll&Y_Ry Audit finalization and the final review: unadjusted differences In]h+tG?rN 审核定稿和最后审查:未经调整的差异 .O~)zMx j_Dx4*vg y|c]r!A 6. Reporting #OG_OI 报告 F%L^k.y$ 学会计论坛bbs.xuekuaiji.com }`>u+iH#a Appendix I2D<~xP~2+ 附录 #Mi>f4T; Audit procedure fU$zG"a_ 审计程序 F!N;4J5u