1. Assurance engagements and external audit
保证约定和外部审计 ;D7jE+ (qr
T0D6 Materiality, true and fair presentation, reasonable assurance 2S4z$(x3 物质性,真实公平的描述,合理的保证 =EJ"edw]%0 6M9rC[h\ Appointment, removal and resignation of auditors HK
wGaCj` 审计人员的的任命、免职和辞职 v>5F[0gE 8FITcK^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion XTJ>y@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Z0=OR^HjA 4Ojw&ys@V Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5 $J 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 +*q@= P,
"gz;Q Engagement letter loJ0PY'}= 约定书(委托书) kes'q8k YovY0nO 2. Planning and risk assessment :Mk}Suf&H 规划和风险评估 v(O.GhJ@ K36B9<F General principles 96avgyc 一般原则 lUEyo.xVt &?nF';& Plan and perform audits with an attitude of professional skepticism z"#.o^5 持专业的怀疑态度计划和执行审计工作 ^d*>P|n*@e Dhoj|lc Audit risks = inherent risk ×control risk ×detection risk a
p~Iz 审计风险=内在风险×控制风险×检查风险 4o3GS8 }t'^Au`X Risk-based approach @El<"\ 基于风险的办法 P>-,6a> Ev16xL8B
Understanding the entity and knowledge of the business F e.*O` 了解商业的实质和知识 )QD}R36Ic ]Yex#K
Assessing the risks of material misstatement and fraud @\?f77O
f6 评估材料错报和舞弊的风险 ,GIqRT4K ^@2Vh*k Materiality (level), tolerable error p/~kw:I 重要性(级别),可容忍误差 ~tvoR&{I .)w
0C%] Analytical procedures ay4xOwcR 分析程序 Tt|6N*b' }q W aE Planning an audit Pa +BE[z 规划审计工作 3~ZVAg[c `WS_*fJ5 Audit documentation: working papers {6sfa?1j 审计文件:工作底稿 ".?{Y(~ 17oxD The work of others ^E
17_9? 其他机构的文件 CaBS0'
n rbbuSI Rely on the work of experts Zd
,= 依靠专家的工作 sEyl\GL c&-$?f
r Rely on the work of internal audit 0pa^O$?p 依靠内部审计工作 VYo;[ue([ u$8MVP 3. Internal control o q)"1 内部控制 El
s= :4 RJ4mlW The evaluation of internal control systems T9-a
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对内部控制系统的评估 mtddLd, {PtTPz Tests of control P'9io!Z-s 控制测试 98'XSL| b]?;R Substantive procedures (time, nature, extent) 6 JYOe 实质性程序(时间,性质,程度) JSK5x(GlH 4ZpF1Zc4B Transaction cycles: revenue, purchases, inventory, etc. G| oG: 交易周期:收入,采购,库存等。 3>)BI(Wl ya g v:1Vli. 4.Audit evidence %5?-g[ 审计证据 i!x5T%x_ h\\2r> Obtain sufficient, appropriate audit evidence _)2TLA
n3 获取足够、适当的审计证据 ky$:
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|z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l zP
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RT 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 J&65B./mD9 eAKQR The audit of specific items @ ]wem 审计的具体项目 sNmC#, l(\8c><m Receivables: confirmation FKnQwX.
0 应收帐款:确认 oHd0
<TO t0d '> Inventory: counting, cut-off, confirmation of inventory held by third parties f?^Oy!1] 存货:数量,减值,第三方持有存货的确认 iiB )/~!O )"jn{%/t Payables: supplier statement reconciliation, confirmation *Ne2l`!1m 应付帐款:供应商的申明一致,确认 >E ;o" }.V0SM6 Bank and cash: bank confirmation | O+># 银行存款和现金:银行的确认 UH&1c8y} N<"6=z@w+ Auditing sampling o+Ti$`2<O7 审计抽样 Qwo9>ClC <&EO=A 5.Review
X8n/XG ~_ 复核 O8~U<'=*
)k] !u Subsequent events q=%
C ( 随后发生的事件 }rA+W-7
)LrCoI =| $0S#d@v} vp75u93 pMZf!&tM Going concern U2>dwn 持续关注 <bXWkj h* %0@ Management representations \R>5F\ 0 与管理层的交涉沟通 o7a6 )2JK cU5"c)$' Audit finalization and the final review: unadjusted differences ecqz@*d& 审核定稿和最后审查:未经调整的差异 O-!fOdX8_k ji)4WG/1 /xm#:+Sc 6. Reporting Q @OC = 报告 $x_52 j\j 学会计论坛bbs.xuekuaiji.com R{xyme@"^ Appendix &J/4J 附录 H^PqYLjN Audit procedure pg}+lYGP 审计程序 ]1|Ql*6y,