1. Assurance engagements and external audit
保证约定和外部审计 ,B?~-2cCz P-F)%T[
Materiality, true and fair presentation, reasonable assurance d->|EJP 物质性,真实公平的描述,合理的保证 E_Z{6&r :w}{$v}#D; Appointment, removal and resignation of auditors \(226^|j 审计人员的的任命、免职和辞职 L,y6^J! sn
7AR88M; Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion KT]Pw\y5 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 +uay(3m(( SJD@&m%?[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior afjtn_IB 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 QXCH(5as BA\/YW @ Engagement letter HhO".GA 约定书(委托书) m/
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2. Planning and risk assessment n]8<DX99Q0 规划和风险评估 >WY#4
a]Lp? General principles fXrXV~'8 一般原则 6'\6OsH ),%6V5a+E Plan and perform audits with an attitude of professional skepticism %$%&m1Y 持专业的怀疑态度计划和执行审计工作 h -iJlm ~y=T5wt
Audit risks = inherent risk ×control risk ×detection risk $w"$r$K9K 审计风险=内在风险×控制风险×检查风险 IV\J3N^
>S$Z Risk-based approach gV&z2S~" 基于风险的办法 .<kqJ|SVi 'SQG>F Uy Understanding the entity and knowledge of the business [O:
!(Gje 了解商业的实质和知识 LC1(Xbf E=){K Assessing the risks of material misstatement and fraud 9UvXC)R1 评估材料错报和舞弊的风险 Mq';S^ N !TW! Materiality (level), tolerable error v\(2&* 重要性(级别),可容忍误差 zYl#
4O`=c 7GDHz.IX Analytical procedures
4CGPOc 分析程序 NcY608C 'X shmZ0& Planning an audit <&)v~-&O
规划审计工作 &89oO@5 M'_9A Audit documentation: working papers JxyB( 审计文件:工作底稿 hYawU
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dv 其他机构的文件 DY[$"8Kxcp Nj("|`9" Rely on the work of experts IIq1\khh 依靠专家的工作 fGmT_C0t 610D%F Rely on the work of internal audit =]k {"?j 依靠内部审计工作 }NsUnbxT c6Y\n%d& 3. Internal control .^b;osAU 内部控制 Wb S4pdA EI\9_}@, The evaluation of internal control systems
&y<ZE 对内部控制系统的评估 ?McQr1 "s\L~R.& Tests of control 4lZ$;:Jg 控制测试 xLx]_R() j(~ *'&|( Substantive procedures (time, nature, extent) TRsE % 实质性程序(时间,性质,程度) 37;
$-cFE |ae97 5 Transaction cycles: revenue, purchases, inventory, etc. VN%INUi@ 交易周期:收入,采购,库存等。 xU%w=0z< M,ir`"s je]}R>[r5 4.Audit evidence }x&N^Ky3c 审计证据 umdG(osR '?({;/L Obtain sufficient, appropriate audit evidence w |l1' 获取足够、适当的审计证据 8/K!SpM*d &d'Awvy0 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations NH0qVQ@A 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 Yq/.-4y /EG~sRvl} The audit of specific items [V}S<Xp 审计的具体项目 DS<}@ ]^6c8sgnR Receivables: confirmation B<-kzt 应收帐款:确认 A4ISNM7R[ T7f ${ Inventory: counting, cut-off, confirmation of inventory held by third parties nJ"
' 存货:数量,减值,第三方持有存货的确认 J+f!Ar }6 K^`! Payables: supplier statement reconciliation, confirmation 3"{.37Q 应付帐款:供应商的申明一致,确认 B*E2.\~ \cCV6A[ Bank and cash: bank confirmation N:9>dpP}O 银行存款和现金:银行的确认 8#Q$zLK42N U"50_O Auditing sampling T,$WlK
Wj 审计抽样 qgDRu ]ba CA +uKM^"6 5.Review
Reu*Pe 复核 xz:J T\r@5Xv Subsequent events pD&&l!i&[ 随后发生的事件 oP4GEr @9&P~mo/ }@r{?8Ru bb
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q}D Going concern 9+keX{/c 持续关注 mJM_2Ab )IJQeC Management representations }Nb8}(6 与管理层的交涉沟通 }ZqW@- F0690v0mB[ Audit finalization and the final review: unadjusted differences AdWq
Q 审核定稿和最后审查:未经调整的差异 !`7B^RZ 'fL"txW }=!,o 6. Reporting KOwOIDt 报告 lq"f[-8a2q 学会计论坛bbs.xuekuaiji.com nF5qw>t# Appendix K'h1szW 附录 "gD-8C3 Audit procedure P#:?ok 审计程序 O=9-Qv|