1. Assurance engagements and external audit
保证约定和外部审计 ZP;j9T! $T`<Qq-r Materiality, true and fair presentation, reasonable assurance ewfP G,S 物质性,真实公平的描述,合理的保证 t7m>A-I niqN{ Appointment, removal and resignation of auditors NLr PSqz 审计人员的的任命、免职和辞职 VGceD$< eOXHQjuj Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion T.We: ,{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #ceaZn|@m EvWzq%z
l Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior a_ `[Lj 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
SnFk>` m^H21P"z Engagement letter C":o/;,1 约定书(委托书) ;Ww7"-=sw AwTJJ0> 2. Planning and risk assessment
"bm 规划和风险评估 Wt=| ;w%*M}`5 General principles rc/nFl6# 一般原则 e][B7wZ rN%F)
q# Plan and perform audits with an attitude of professional skepticism aAA9$ 持专业的怀疑态度计划和执行审计工作 +Wx{: ^ mS
o1?< Audit risks = inherent risk ×control risk ×detection risk xw3YK!$sIF 审计风险=内在风险×控制风险×检查风险 ']>Mp#j }t;(VynV) Risk-based approach &CIVL#];e 基于风险的办法 TP"1\O :sP!p`dl Understanding the entity and knowledge of the business HS.^y
x 了解商业的实质和知识 a9T@$: V
hk_ Assessing the risks of material misstatement and fraud )DeA}e?F 评估材料错报和舞弊的风险 }Y*VAnY6; i-'9AYyw Materiality (level), tolerable error ]_8qn'7 重要性(级别),可容忍误差 a?6ab+7# 7yz4'L Analytical procedures Cz W:L&t 分析程序 g"L|n7_b hTEx]# ( Planning an audit sk
2-5S 规划审计工作
%<\6TZr XO9M_*Va Audit documentation: working papers :Pg}Zz < 审计文件:工作底稿 7As|Ns` z9p05NFH The work of others J%jB?2
1:o 其他机构的文件 oh
KCdT~ v\,N 5 Rely on the work of experts mCWhUBghR 依靠专家的工作 Hsihytdj \2(SB Rely on the work of internal audit }->.k/vc 依靠内部审计工作 b.@P%`@a. ^<:sdv>Y5 3. Internal control Qq@G\eRo 内部控制 2<][%> ' x+h~gckLb The evaluation of internal control systems r 3M1e+'fc 对内部控制系统的评估 NFr:y<0>z HoLv`JA Tests of control $rhgzpZ!X_ 控制测试 uU> wg*m u1~9{"P* Substantive procedures (time, nature, extent) g
>'p>}t 实质性程序(时间,性质,程度) s
(0* /c$\X<b); Transaction cycles: revenue, purchases, inventory, etc. .iQT5c 交易周期:收入,采购,库存等。
>^OC{~Az V=X:= Y'u7 IX} 4.Audit evidence }HG#s4 审计证据 b:(- k` {@pt. Obtain sufficient, appropriate audit evidence YqV8D&I 获取足够、适当的审计证据 &I({T
`= oM)h#8bq Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations * FeQ*`r 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 VN'Wq7>6 ~=wCwA|1 The audit of specific items P1U*g! 审计的具体项目 jV/CQM5a+ `$Y
P<CJeq Receivables: confirmation mCz,2K|^~ 应收帐款:确认 9~0^PzTA ]u-0
2g Inventory: counting, cut-off, confirmation of inventory held by third parties X>I)~z}9# 存货:数量,减值,第三方持有存货的确认 e2+BWKaU {i*2R^5 Payables: supplier statement reconciliation, confirmation Ox#Q2W@Uy 应付帐款:供应商的申明一致,确认 /R
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#-"VS-.< Bank and cash: bank confirmation "0EA;S8$8 银行存款和现金:银行的确认 ;oNhE
B:F 8*SP~q Auditing sampling m,R Dr 审计抽样 IhiGP
{ E"|4Y(G 5.Review
cM&2SRBZ 复核 c
DrebU XYH|;P6K Subsequent events #u5~0,F 随后发生的事件 F=)&98^v$_ Pz_NDI 3p*-tBOO D%7kBfCb t0#[#I1+ Going concern U{ ;l0 2S 持续关注 rxO2js aV
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gE Management representations A
K/z6XGy 与管理层的交涉沟通 8yWoPm<A dp5f7>]:( Audit finalization and the final review: unadjusted differences zTD@ 审核定稿和最后审查:未经调整的差异 .5Q:Xp '(#g1H3 .9|uQEL 6. Reporting eV6o3u:9 报告 'ZQWYr9R 学会计论坛bbs.xuekuaiji.com ?G08[aNR Appendix zQH]s?v 附录 (vJ2z
=z Audit procedure O}#yijU3e 审计程序 -@IL"U6