1. Assurance engagements and external audit
保证约定和外部审计 Gob;dku g;>M{)A Materiality, true and fair presentation, reasonable assurance 7=o2$ 物质性,真实公平的描述,合理的保证 ddR_+B*H #2F 6} Appointment, removal and resignation of auditors 6Wos6_ 审计人员的的任命、免职和辞职 &.\|w qlUw;{;p Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Vs)%*1>< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 CQq'x+{F G isI/Ir[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 8Jz/' 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 n(mS @;-6qZ Engagement letter Y'.WO[dgf 约定书(委托书) 4E Hb Se
o3 a6o 2. Planning and risk assessment `VT0wAe2; 规划和风险评估 ~)S Q{eK?& )P{I<TBI; General principles a=55bEn 一般原则 xr2ew%&o No\H
QQ Plan and perform audits with an attitude of professional skepticism J.`z;0]op 持专业的怀疑态度计划和执行审计工作 jU#/yM"Y !f(aWrw7e6 Audit risks = inherent risk ×control risk ×detection risk LE15y> 审计风险=内在风险×控制风险×检查风险 ,tEvz !U,^+"l'GP Risk-based approach 8e'0AI_> 基于风险的办法 A2`QlhZ q4k
)E Understanding the entity and knowledge of the business @~!1wPvF`I 了解商业的实质和知识 ^J8sR4p#
,_66U;T Assessing the risks of material misstatement and fraud C +-< 评估材料错报和舞弊的风险 hIj[#M&6 a0"gt"qA Materiality (level), tolerable error M y:9 重要性(级别),可容忍误差 8F$b/Z iL-I#"qT, Analytical procedures u_aln[oIv 分析程序 Y$^x.^dT, zS Yh ?NB5 Planning an audit TtL2}Wdd.% 规划审计工作 xM1>kbo| SL;\S74 Audit documentation: working papers Ozk^B{{o
审计文件:工作底稿 lN,8(n?g 9o.WJ The work of others i^{.Q- 其他机构的文件 @jW_
rj:< 2Yx6.e< Rely on the work of experts ?VMj;+'tr 依靠专家的工作 2`#jw)dM;} #vy:aq<bjE Rely on the work of internal audit p[(VhbN 依靠内部审计工作 mMqT-jT ,L+tm>I 3. Internal control H|='|k5Y. 内部控制 hFw\uETu 9=&e5Oq} The evaluation of internal control systems c7j^OP 对内部控制系统的评估 QdKxuG d 7A08l{ Tests of control 4C(v BKl 控制测试 b#-5b%ON y2V9! Substantive procedures (time, nature, extent) a1p:~;f}[ 实质性程序(时间,性质,程度) iTU8WWY< M/5e4b Transaction cycles: revenue, purchases, inventory, etc. UA[2R1}d 交易周期:收入,采购,库存等。 ?)
#dP8n P>=~\v nN# Fzk 4.Audit evidence f\"Qgn 审计证据 ~UjFL~K} %T*lcg Obtain sufficient, appropriate audit evidence pb`F_->uq 获取足够、适当的审计证据 /)SwQgK# l=5(5
\ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations sXI_!)H 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 -
Z "w c,KT1me The audit of specific items U
YH;15s 审计的具体项目 9Ot;R?>( lTPo2-j/eK Receivables: confirmation /%Bc*k=ox
应收帐款:确认 .+7GecYz [~bfM6Jw Inventory: counting, cut-off, confirmation of inventory held by third parties 4NL
TtK 存货:数量,减值,第三方持有存货的确认 SMaC{RPQ }cyHR1K Payables: supplier statement reconciliation, confirmation 58*s\*V`\ 应付帐款:供应商的申明一致,确认 $]4^ENkI 1oaiA/bq Bank and cash: bank confirmation
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FK 银行存款和现金:银行的确认 ~.M{n&NM cb l@V 1 Auditing sampling fGJPZe 审计抽样 #NVtZs!V/ q{ov62t` 5.Review
[JFmhLP9 复核 In|:6YDL& $rDeI-)S Subsequent events %'j)~ 随后发生的事件 Y((s<]7 ^.,pq?_ .]%PnJM9K /hf}f=7kH >z6(fM`i Going concern xL4qt
= 持续关注 <3z]d?u S pDV
D Management representations <OF7:f 与管理层的交涉沟通 W-@A ;A~S){ Audit finalization and the final review: unadjusted differences pt;E~_ 审核定稿和最后审查:未经调整的差异 Mjq1qEi"B qSj2=dlW Kxz<f>`b/ 6. Reporting QRXsLdf$$ 报告 ?"PUw3V3lB 学会计论坛bbs.xuekuaiji.com
wly#| Appendix E\#hcvP 附录 CQ2{5 Audit procedure
dlN(_6>b 审计程序 Ae:(_UJz