1. Assurance engagements and external audit
保证约定和外部审计 ML=eL*}l yO00I`5 Materiality, true and fair presentation, reasonable assurance x>v-m*4Z4@ 物质性,真实公平的描述,合理的保证 _Bbv
hWN&+ 0LdJZP Appointment, removal and resignation of auditors 1w
`2Dt 审计人员的的任命、免职和辞职 =NadAyv {Ur7#h5 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion !}_b| 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 hUh+JW *7ZtNo[+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5Q W}nRCZ 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 8] `Ru5nd \8
e2?(@"k Engagement letter qw<HY$3= 约定书(委托书) 5X#E@3g5 )qv2)a!H 2. Planning and risk assessment 6kN:* 规划和风险评估 )hBE11,PB c+g@Z
"es General principles ##cnFQCB 一般原则 V^TbP. FH8k'Hxg Plan and perform audits with an attitude of professional skepticism 3#c3IZ-; 持专业的怀疑态度计划和执行审计工作 0mTr-`s .fp&MgiQ Audit risks = inherent risk ×control risk ×detection risk E"6
X|I n 审计风险=内在风险×控制风险×检查风险 5!(?m~jJ "u492^ Risk-based approach I-DXb
M 基于风险的办法 '1Y\[T* -_em%o3XC Understanding the entity and knowledge of the business @ }&_Dvf 了解商业的实质和知识 F'FP0t!S po7>IQS] Assessing the risks of material misstatement and fraud [ *>AN7W 评估材料错报和舞弊的风险 XogVpkA "g0(I8 Materiality (level), tolerable error 6KRO{QK 重要性(级别),可容忍误差 eTbg7"waA yCP4r6X0 Analytical procedures _MuZ4tc
分析程序 [M%._u, `XKVr Planning an audit p*20-!{A 规划审计工作 `\CVV*hP ^x m$EY*Y, Audit documentation: working papers .4-,_`T? 审计文件:工作底稿 Zsx3/} kXrlSaIc The work of others +?dl`!rE 其他机构的文件 !RH
.|} }D;WN@], Rely on the work of experts
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dc 依靠专家的工作 h@ ) F(,UA+$A Rely on the work of internal audit Bd~1P/ 依靠内部审计工作 S1S;F9F @t*t+Vqw 3. Internal control VIJ<``9[ 内部控制 Wl-<HR!n :j^FJ@2_ The evaluation of internal control systems }4//@J?: 对内部控制系统的评估 Ul+Mo&y- t#i,1a
HA Tests of control yuhnYR\`m 控制测试 &ldBv_ 3W_PE+:Kr Substantive procedures (time, nature, extent) 4\M.6])_ 实质性程序(时间,性质,程度) 5jxQW
; N<(.%<! Transaction cycles: revenue, purchases, inventory, etc. $F'>yop2b 交易周期:收入,采购,库存等。 De&6 9 F4L;BjnJ w= P9FxB 4.Audit evidence [*:6oo98' 审计证据 9f+>ix,ek* -E"GX Obtain sufficient, appropriate audit evidence ({WyDu&= 获取足够、适当的审计证据 4m)OR 5L,}e<S$ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ]X Z-o>+, 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 /3 B
$( 7R!5,Js+ The audit of specific items d;mx<i=/ 审计的具体项目 mZz="ZLa: ?L&|Uw+ Receivables: confirmation L2Pujk 应收帐款:确认 3jB$2:
# b` Hz$8 Inventory: counting, cut-off, confirmation of inventory held by third parties _WX tB# 存货:数量,减值,第三方持有存货的确认 }v:jncp
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\ Payables: supplier statement reconciliation, confirmation Jc&y9]
应付帐款:供应商的申明一致,确认 'R`tLN ^sN ( Bank and cash: bank confirmation h\v
'9 银行存款和现金:银行的确认 %1}K""/ Tou/5?#%e Auditing sampling FIxFnh3~ 审计抽样 |sRipWh
Wjhvxk 5.Review
EnOU?D 复核 MUfG?r\t 2MZCw^s> Subsequent events FFdBtB 随后发生的事件 9z)5Mdf1j E|'h]
NY {pM?5"MMJ 7$h#OV*@, ZaNQpH. Going concern !,V{zTR 持续关注 jReXyRmo({ b#7{{
@H Management representations C4TE-OM8 与管理层的交涉沟通 Xd^\@
g1t0l%_7^ Audit finalization and the final review: unadjusted differences Reatdh 审核定稿和最后审查:未经调整的差异 5j~$Mj` _6ay-u Xy5e5K 6. Reporting g=I8@m 报告 g8PTGz 学会计论坛bbs.xuekuaiji.com r@ZJ{4\Q Appendix W`c'=c 附录 {e|[%reSkg Audit procedure L:@7tc. 审计程序 pAT7)Ch