1. Assurance engagements and external audit
保证约定和外部审计 Ca0~K42~ 59FAhEg Materiality, true and fair presentation, reasonable assurance tTX2>8Gmr 物质性,真实公平的描述,合理的保证 )$]_;JFr vp{jh-& Appointment, removal and resignation of auditors O*`] ]w] 审计人员的的任命、免职和辞职
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yh 'Oyz/P(p Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "z1\I\
^ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 gp$oQh#37; @M?;~M?B]J Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior WIa4!\Ky! 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 y
.=ur,Nd 7D@O:yO Engagement letter b$l@Z&[] 约定书(委托书) ^%VMp>s Ze~^+ EE 2. Planning and risk assessment <=W;z=$!Bb 规划和风险评估 =EA*h_"q9 v2 T+I]I General principles 9r+]V= 一般原则 mg;+Th& RLu y;z Plan and perform audits with an attitude of professional skepticism r n"'tvhm 持专业的怀疑态度计划和执行审计工作 PmZ-H> 7q&Ru|T33 Audit risks = inherent risk ×control risk ×detection risk n,!PyJ 审计风险=内在风险×控制风险×检查风险 Uf}s6# Eaf6rjD Risk-based approach -NHA{?6r 基于风险的办法 $,ZBK6CT 0
XxU1w8\V Understanding the entity and knowledge of the business {dM18; 了解商业的实质和知识 &U^6N+l9 -aK_ Assessing the risks of material misstatement and fraud h:\WW;s[B 评估材料错报和舞弊的风险 %SaC[9=? 7s+3^' Materiality (level), tolerable error M0YV Qa 重要性(级别),可容忍误差 ebxpKtEC 1:h{(
%`& Analytical procedures 4E/Q+^? 分析程序 !C]0l ~xZFm Planning an audit `CP#S7W^ 规划审计工作 Xxh
zzm-B 3WZdP[o! Audit documentation: working papers $$ma1.t"
审计文件:工作底稿 r`Y
[XzT9 wl|cipy" The work of others `a2%U/U 其他机构的文件 z UN&L7D B
QmHYar Rely on the work of experts i P gewjx 依靠专家的工作 |3j'HN
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Rely on the work of internal audit xF![3~~3[ 依靠内部审计工作 5i `q US3rkkgDO 3. Internal control }q7rR:g 内部控制 Qk 2^p^ T6 O7 5^(keW The evaluation of internal control systems wq+% O, 对内部控制系统的评估 {/d<Jm: -]HPDN,OB Tests of control fl%X>
\i/7 控制测试 6vy(@z Jm0o[4 Substantive procedures (time, nature, extent) 6^_:N1@ 实质性程序(时间,性质,程度) pD;'uEFBQ z !2-U Transaction cycles: revenue, purchases, inventory, etc. |-t>_+. J' 交易周期:收入,采购,库存等。 c4H5[LPF [HNWM/ff7+ D&0y0lxI@ 4.Audit evidence %N``EnF2 审计证据 9HJrMX 5M6`\LyU Obtain sufficient, appropriate audit evidence A9qbE 获取足够、适当的审计证据 ai|d`:; YhQ;>Ko Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations G?Fqm@J{XT 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 kC:GEY<N:Q Fb8~2N"3 The audit of specific items v',% 审计的具体项目 'VVEd[ R)}ab{A Receivables: confirmation A6-K~z^ 应收帐款:确认 mIk8hA@B_ i
b$2qy Inventory: counting, cut-off, confirmation of inventory held by third parties ^&^~LKl~ 存货:数量,减值,第三方持有存货的确认 Js{X33^Ju fSR+~Vy Payables: supplier statement reconciliation, confirmation {DfXn1Cg0U 应付帐款:供应商的申明一致,确认 ~\uI&S5 '8RBR%)y Bank and cash: bank confirmation rt +a/:4+ 银行存款和现金:银行的确认 E(%_aFx>/ \Z~|ry0v{d Auditing sampling _6O\*|'6 审计抽样 4o|-v OH+kN/Fd 5.Review
qGezmkNFm 复核 '#Yqs/V QV&yVH=Xs Subsequent events #H8% BZyV 随后发生的事件 J%9)&aW yv),>4_6 /^Ckk fm u;Pb]r ',>Pz+XKc Going concern Qg^Ga0Lf6 持续关注 <4{Jm8zJ ^/`W0kT Management representations ()cqax4 与管理层的交涉沟通 w6cW7}ZD, r0xmDJ@y Audit finalization and the final review: unadjusted differences LN!e_b 审核定稿和最后审查:未经调整的差异 V:Z}cfR .7 cUB+fH<B2 8Pgw_ 21N1 6. Reporting *PSUB{i( 报告
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学会计论坛bbs.xuekuaiji.com V DN@=/ Appendix ;1gWz
附录 [p:mja.6y Audit procedure _{k-&I 审计程序 IH2V.>h