1. Assurance engagements and external audit
保证约定和外部审计 B+Ft
> 7PBE(d%m Materiality, true and fair presentation, reasonable assurance #&1gVkvp 物质性,真实公平的描述,合理的保证 C%CgWO
`Xj ,t:P Appointment, removal and resignation of auditors T8Q_JQ 审计人员的的任命、免职和辞职 {-f%g-@L6| M9m~ck Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion n$9Xj@+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 lcgG5/82 &xGpbJG Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior V`HnFAW 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 e,lLHg 0WYu5|
Engagement letter }X/YMgJ 约定书(委托书) 4^ U%` 1 #
;?/fZjY 2. Planning and risk assessment ,KU%"{6 规划和风险评估 (hg6<` "S*@._ General principles oN%zpz;OR 一般原则 %d%?\jV b 0Ub'=`]5a Plan and perform audits with an attitude of professional skepticism oe0YxSauL 持专业的怀疑态度计划和执行审计工作 b?qV~Dgk` lnLy"f"zV Audit risks = inherent risk ×control risk ×detection risk .D\oKhV( 审计风险=内在风险×控制风险×检查风险 5FF28C)>/ )=MK&72r Risk-based approach po,Ue>n/ 基于风险的办法 \7pEn hw*u. 46 Understanding the entity and knowledge of the business #
, eC&X45 了解商业的实质和知识 *X ;ch55\ R. Fl5B Assessing the risks of material misstatement and fraud *::.Uo4O 评估材料错报和舞弊的风险 tE
<?L d|9]E&;, Materiality (level), tolerable error 'J5F+,\Ka 重要性(级别),可容忍误差 X%kJ3
{ UUb0[oy Analytical procedures jZ:/d!$S 分析程序 9yWf*s< V0W4M% Planning an audit dqo-.,= 规划审计工作 P1B=fgT 5MKM;6cA&p Audit documentation: working papers DT)][V^w 审计文件:工作底稿 k;2.g$)W[c 9F?-zn;2s The work of others >5"e<mwD7d 其他机构的文件 Vsw:&$ 4VwMl)8ic Rely on the work of experts .Dl ?a>I 依靠专家的工作 qu dY9_ r|jM; Rely on the work of internal audit P8|ANe1
v 依靠内部审计工作 j(]O$" " u/-EVCHr
y 3. Internal control Y4swMN8Bq 内部控制 UnYb}rF#% $
`ptSR The evaluation of internal control systems U{LS_VI~ 对内部控制系统的评估 jYFmL_{ !MOsP<2 Tests of control xpo^\E?2 控制测试 8"g+
k`PRy QjG/H0*mP Substantive procedures (time, nature, extent) KG9-ac 实质性程序(时间,性质,程度) gsM^Pu09ud EzjK{v"> Transaction cycles: revenue, purchases, inventory, etc. Dq$1
j%4Y 交易周期:收入,采购,库存等。 \[.
qN ^blw\;LB ITTEUw~+o 4.Audit evidence "` cP V){] 审计证据 %dq%+yw{%m JMo r[
* Obtain sufficient, appropriate audit evidence ;in-)`UC! 获取足够、适当的审计证据 2nCc(F&+? 5(hv|t/a Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations = >tkc/aa 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 Bp5ra9*5+~ ilHf5$ The audit of specific items jgG9?w)|u 审计的具体项目 $@71 w~y #OM)71kB8 Receivables: confirmation N[Ei%I 应收帐款:确认 n*na6rV\k 3W_7xLA Inventory: counting, cut-off, confirmation of inventory held by third parties ty
rP[y 存货:数量,减值,第三方持有存货的确认 xS5 -m6/ TNA7(<"fV| Payables: supplier statement reconciliation, confirmation q oi21mCn 应付帐款:供应商的申明一致,确认 *?HoN;^ Q1x&Zm1v Bank and cash: bank confirmation 9X;*GC;d 银行存款和现金:银行的确认 ) 5$?e 0'$67pY Auditing sampling f+n {9
Hz 审计抽样 SlR//h :DNI\TmhJ 5.Review
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复核 n5.sx|bI? NW`.7'aWT Subsequent events sCrP+K0D 随后发生的事件 K[OOI~"C R2-F@_ y2s(]#8 ~h
Dp-R; x< 2]UB` Going concern Q*PcO \Y!y 持续关注 QkD
~ tUc<ExvP, Management representations jI*@&3 与管理层的交涉沟通 ,@?9H ~\ un-%p# Audit finalization and the final review: unadjusted differences .<z7$lz\ 审核定稿和最后审查:未经调整的差异 1v`|mU}i, p!^K.P1 ' WlvT&W 6. Reporting js <Up/1 报告 5o>`7(t` 学会计论坛bbs.xuekuaiji.com la-:"gKC Appendix >uq0}HB$a 附录 ~Hub\kn Audit procedure ppvlU H5; 审计程序 \X%FM"r