1. Assurance engagements and external audit
保证约定和外部审计
=K:)%Qh z,+LPr Materiality, true and fair presentation, reasonable assurance /qwl;_Jcf 物质性,真实公平的描述,合理的保证 rQLl[a O+w82!<: Appointment, removal and resignation of auditors KM:k<pvi 审计人员的的任命、免职和辞职 +f"q^R IU X?gH(mn Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ->S# `"@$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g-8D1.U hziPHuK9, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior $eU oFa5A 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ar[I|
Q_ M8y:FDX Engagement letter `ttqgv\ 约定书(委托书) VsjE*AJpe EU,f;H 2. Planning and risk assessment aJ3.D 规划和风险评估 q?0&&"T} 0YA General principles ,u@Vi0 一般原则 h( V:-D CxbGL Plan and perform audits with an attitude of professional skepticism sL",Ho 持专业的怀疑态度计划和执行审计工作 dVKctt'C s.IYPH|pn Audit risks = inherent risk ×control risk ×detection risk 2qgm(jo *y 审计风险=内在风险×控制风险×检查风险 @ i*It Hk ?qJt4Om Risk-based approach G5!J9@Yi 基于风险的办法 Pu0 <Clh 9%&
=n Understanding the entity and knowledge of the business (ptk!u6 了解商业的实质和知识 0=erf62= rUxjm\ Assessing the risks of material misstatement and fraud uWjSqyb: 评估材料错报和舞弊的风险 Tg yY 9 N% !T
FQf Materiality (level), tolerable error H-C$Jy)f" 重要性(级别),可容忍误差 r-8fvBZ5 );!IGcgF Analytical procedures EN-;@P9;C 分析程序 Y2d(HD@ 08MY=PC~R Planning an audit $i9</Es
P 规划审计工作 |6o!]~&e$1 k%Wj+\93f Audit documentation: working papers ttd
^jT 审计文件:工作底稿 8$~^-_>n/ ! lxq,Whr{ The work of others K'f`}y9 其他机构的文件 mz m{p(. ZGsI\3S Rely on the work of experts svRYdInBNu 依靠专家的工作 }l<:^lX OSY.$$IO Rely on the work of internal audit ?8-ho0f0 依靠内部审计工作 ?8!\V NC. c1sVdM}| 3. Internal control i TLX=.M 内部控制 4'#?"I |7)oX The evaluation of internal control systems 5#U=x ,7e 对内部控制系统的评估 sL4j@Lt Y{I,ipU. Tests of control rr^?9M*{V 控制测试 b<27XZ@ SQ
la]% Substantive procedures (time, nature, extent) *n x$r[Mqj 实质性程序(时间,性质,程度) :-tMH02c pg.BOz\'q Transaction cycles: revenue, purchases, inventory, etc. Qpocj: 交易周期:收入,采购,库存等。 d=eIsP'h -LU%z' ' '<3;
4.Audit evidence c|s7cG$+- 审计证据 _V,bvHWlM ApTE:Fm1 Obtain sufficient, appropriate audit evidence ;iO5
8S3 获取足够、适当的审计证据 /N7.|XI. a)QSq<2* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations uN@El1ouY 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 1b,MJ~g$ '1"vwXJ" The audit of specific items x(7Q5Uk\ 审计的具体项目 cD ?'lB- qGdoRrp0Ov Receivables: confirmation R q`j|tY 应收帐款:确认 xQDWnpFc N
oRPvFv Inventory: counting, cut-off, confirmation of inventory held by third parties i\dd 存货:数量,减值,第三方持有存货的确认 s<{) X$ k!py*noy Payables: supplier statement reconciliation, confirmation Eg(.L,dj 应付帐款:供应商的申明一致,确认 VQ8Q=!] yY_#fJj Bank and cash: bank confirmation opgNt o6$ 银行存款和现金:银行的确认 nLY(%):(P )x3p7t)# Auditing sampling +vIsYg*#2M 审计抽样 UsgrI>|l y' RQ_Gi 5.Review
)Wy:I_F351 复核 c@Xb6 z_> }=
p+X:k= Subsequent events l#TE$d^ym 随后发生的事件 nL+y"O Hm'aD2k (bAw>
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[iT'] /vs79^& Going concern |4rq
j1*U 持续关注 IXpn(vX m4?a'z" Management representations 5'/ff= 与管理层的交涉沟通 INY?@in hA1p# Audit finalization and the final review: unadjusted differences Y+{jG(rg.F 审核定稿和最后审查:未经调整的差异 =wlPm5 9qvl9,*g *p0Kw> 6. Reporting ]GBlads 报告 1 %8JMq\ 学会计论坛bbs.xuekuaiji.com JHa\"h Appendix ?\$6"c<G 附录 o ~M=o:^nH Audit procedure [l}H%S 审计程序 O9rA3qv
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