1. Assurance engagements and external audit
保证约定和外部审计 EJSgTtp2 tMs|UC Materiality, true and fair presentation, reasonable assurance SieV%T0t1 物质性,真实公平的描述,合理的保证 w7]p9B u/c~PxC Appointment, removal and resignation of auditors |^&2zyUj/ 审计人员的的任命、免职和辞职 @kgpq ,"lBS? Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4s+J-l 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 My43\p ]Rys=.! Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :_b
=Km< 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 .4m3@!qo)E V,*0<7h Engagement letter :_[cT,3 约定书(委托书) A`ertSlbhe 2K7:gd8Ru 2. Planning and risk assessment 2/<WWfX' 规划和风险评估 eVNBhR}HS #I@[^^Vw General principles "%@=?X8 一般原则 = ,E(!Sp Ia>th\_& Plan and perform audits with an attitude of professional skepticism yl]Cm?8 持专业的怀疑态度计划和执行审计工作 sp]y! zb"5 @'| 6lG Audit risks = inherent risk ×control risk ×detection risk +^
3L~? 审计风险=内在风险×控制风险×检查风险 3@WI*PMc Vm%ux>} Risk-based approach DD{@lM\vc 基于风险的办法 1:l&
&/Wy #(wzl Understanding the entity and knowledge of the business /JY ph^3][ 了解商业的实质和知识 ?ia[KLt" 7-0twq
Assessing the risks of material misstatement and fraud ~}9H<K3V 评估材料错报和舞弊的风险 6'lT`E| 5'L}LT8p@ Materiality (level), tolerable error RgzSaP;; 重要性(级别),可容忍误差 oDiv9jm W&q5cz Analytical procedures |Bt x&'m 分析程序 L\'qAfR Z -<^Q2]PE; Planning an audit ]KPg=@Q/ 规划审计工作 O5n]4)< yA )
+- Audit documentation: working papers 3<Y;mA=hw 审计文件:工作底稿 \\pyu]z {_gj>n (1 The work of others {(:) 其他机构的文件 N#-\JlJ) vWU4ZBT8G Rely on the work of experts U=?"j-wN 依靠专家的工作 _EBDv0s M/`z;a=EP Rely on the work of internal audit
3ncvM>~g 依靠内部审计工作 +o70:UF % J_br%AG<p 3. Internal control 5v-;* 内部控制 +?
g,&NE G6ES] The evaluation of internal control systems 1|$Rzt%ge 对内部控制系统的评估 RloPP lcJumV=%> Tests of control F[giq1# 控制测试 2Mi;}J1C{ 'cc4Y~0s Substantive procedures (time, nature, extent) Tk=3"y+u[ 实质性程序(时间,性质,程度) YU"\
Wd[ |(8h:g Transaction cycles: revenue, purchases, inventory, etc. [5d][1= 交易周期:收入,采购,库存等。 ZpBH;{., 6_
0w> 2gI_*fG1 4.Audit evidence a^1c _ 审计证据
7I3CPc$ M|]1}8d? Obtain sufficient, appropriate audit evidence ee?ZkU#@ 获取足够、适当的审计证据 ~ab_+% r:Tb{cA Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ]ZATER)jq 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 KPcuGJ h>Pg:*N,( The audit of specific items [gY__
审计的具体项目 \<>%_y'/)h ?pY!sG Receivables: confirmation 2=
mD 应收帐款:确认 "x^bl+_" BC[d={_- Inventory: counting, cut-off, confirmation of inventory held by third parties + # >%bq x 存货:数量,减值,第三方持有存货的确认 N!~NQ-Re' HwK "qq- Payables: supplier statement reconciliation, confirmation LP_F"?4 应付帐款:供应商的申明一致,确认 o/
5Fg>d dz9-+C{m Bank and cash: bank confirmation m?`Rl6!@8\ 银行存款和现金:银行的确认 .ai9PsZ?V x)5v8kgf Auditing sampling PFw"ICs 审计抽样 Jjq%cA R/YL1s 5.Review
_Q}z 6+_\ 复核 !r
<|F YTit=4| Subsequent events O{R5<"g 随后发生的事件 Q~{@3<yEI ,~iAoxD5jY ![tI(TPq PSE|4{' Q7%#3ML Going concern o$k$ 持续关注 h)`vc#"65k \LXC269 Management representations mjHY-lK 与管理层的交涉沟通 2ow\d b Y'h'8
\ Audit finalization and the final review: unadjusted differences s30_lddD 审核定稿和最后审查:未经调整的差异 uHCgIR
l> FCPRg^=<!~ LeCU"~ 6. Reporting =SnR9In 报告 <`q o*__1 学会计论坛bbs.xuekuaiji.com Qd?P[xm Appendix M8 }M*\2 附录 B E)l77=/ Audit procedure /B7
GH5 审计程序 G#v7-&Yl6