1. Assurance engagements and external audit
保证约定和外部审计 Kv37s0|g 6sJw@OaJ Materiality, true and fair presentation, reasonable assurance qnM|w~G 物质性,真实公平的描述,合理的保证 ~
Vw9 xe4Oxo Appointment, removal and resignation of auditors W#'c5:m
4 审计人员的的任命、免职和辞职
%ft &Q #*9-d/K Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion .B72C[' c 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 BHA923p? =w$tvo/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior s&a1y~rv 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 H#i{?RM@l {D`
'0Z1" Engagement letter qJPT%r 约定书(委托书) cc}Key@D p5\]5bb 2. Planning and risk assessment Y ^KTkS0D 规划和风险评估 N~^yL <O ^Hrn ] General principles }|\d+V2On 一般原则 59r_#(u
o >j*;vG5T Plan and perform audits with an attitude of professional skepticism `'I{U5;e 持专业的怀疑态度计划和执行审计工作 h6_(?|:-( @L/o\pvc Audit risks = inherent risk ×control risk ×detection risk P 1XK*GZ 审计风险=内在风险×控制风险×检查风险 G{Yz8]m %FZ2xyI. Risk-based approach 2I/xJ+ 基于风险的办法 ;G |i^ 0NDftcB] Understanding the entity and knowledge of the business /./"x~@ 了解商业的实质和知识 g{IF_ 1 {@W93=Vq8 Assessing the risks of material misstatement and fraud
O.`Jl% 评估材料错报和舞弊的风险 ^3VR-u <O 5xCT~y/a Materiality (level), tolerable error V7d)S&*V 重要性(级别),可容忍误差 uhyj5u) 'e)^m}:?D Analytical procedures r
xnFrx 分析程序 (8$k4`T> #Z+i~t{e( Planning an audit r;BT,jiX 规划审计工作 mw$r$C{ Wj|alH9< Audit documentation: working papers -l~Z0U>^ 审计文件:工作底稿 !p TJ./ +4;uF]T The work of others ; Uc0o!1 其他机构的文件 5 @U<I
7ELMd{CD Rely on the work of experts ">f erhN9 依靠专家的工作 KmG k.<]4iS Rely on the work of internal audit }%b;vzkG5 依靠内部审计工作 ~h}Fi m!<i0thJ 3. Internal control K<?nq0- 内部控制 [(Xy.L7x &Z(K6U#. The evaluation of internal control systems 6+r$t# 对内部控制系统的评估 L86n}+
P\ dQoYCS}IaV Tests of control -
;f*VM.a 控制测试 1b=lpw1} W} WI; cI Substantive procedures (time, nature, extent) --;@
2:lg{ 实质性程序(时间,性质,程度) rX_@Ihv' theZ]5_C Transaction cycles: revenue, purchases, inventory, etc. V7#v6!7A@ 交易周期:收入,采购,库存等。 mxor1P#| !cKz7?w )u))n# P 4.Audit evidence b0iSn#$ 审计证据 w=b)({`M P96pm6H_; Obtain sufficient, appropriate audit evidence zvABU+{jD 获取足够、适当的审计证据 V5+SWXZ @SCI"H%[ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations :0Z^uuk`gq 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 "KcA ;&H4u) The audit of specific items h(WrL 审计的具体项目 ::_i@r
)`^p%k Receivables: confirmation [MuEoWrq(} 应收帐款:确认 OL4z%mDZi LU!dN "[k Inventory: counting, cut-off, confirmation of inventory held by third parties zD?oXs 存货:数量,减值,第三方持有存货的确认
+`3!I Gt9&)/# Payables: supplier statement reconciliation, confirmation 9x,RvWTb 应付帐款:供应商的申明一致,确认 G)?9.t_Lj- U,nEbKJgk Bank and cash: bank confirmation GfM;saTz{ 银行存款和现金:银行的确认 'SQG>F Uy hiNEJ_f Auditing sampling /}-CvSR 审计抽样 Bl=t
Yp|a [M+f-kl 5.Review
Mq';S^ 复核 N !TW! !w&ky
W?e Subsequent events g{5A4|_7 随后发生的事件 7GDHz.IX
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Going concern 1q;#VS/D;H 持续关注 0uBl>A7qhn JxyB( Management representations asJ)4ema 与管理层的交涉沟通 {BKl` 1z |_uaS Audit finalization and the final review: unadjusted differences f
S^!ZPe1 审核定稿和最后审查:未经调整的差异 Nj("|`9" y8fsveX sXNb }gJ 6. Reporting ,t1abp{A 报告 ~on(3|$ 学会计论坛bbs.xuekuaiji.com g2unV[()_ Appendix #r3l[bKK 附录 .^b;osAU Audit procedure znJ'iVf 审计程序 EI\9_}@,