1. Assurance engagements and external audit
保证约定和外部审计 Az;t" b^0}}12 Materiality, true and fair presentation, reasonable assurance iB
TYY{-wF 物质性,真实公平的描述,合理的保证 A/7{oB:a 06q(aI^Ch@ Appointment, removal and resignation of auditors 'Ft0Ry<OL 审计人员的的任命、免职和辞职 42J{aJVH 6!'3oN{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Z;/$
niY 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }7E^ZZ]f gKYfQ+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Y_woKc* 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 anMF-x4/*q .Z:zZ_Ev Engagement letter l
vMlL5t 约定书(委托书) *!s;"U w-wV3Q6X 2. Planning and risk assessment ,I1RV 规划和风险评估 Q/>{f0 0Z[oKXm1p General principles Ms~{9? 一般原则 CHrFM@CM p$O
x'A4 Plan and perform audits with an attitude of professional skepticism ~cTN~<{dq 持专业的怀疑态度计划和执行审计工作 if|+EN% n8*;lK8 Audit risks = inherent risk ×control risk ×detection risk pn.wud}R 审计风险=内在风险×控制风险×检查风险 Dn&D!B EkgE_8 Risk-based approach
={K`4BD 基于风险的办法 OQW#a[=WQ 1N7Kv4, Understanding the entity and knowledge of the business =R*qP ;
# 了解商业的实质和知识 [<DZ
*|+ 3s/H2fz Assessing the risks of material misstatement and fraud n a9sm 评估材料错报和舞弊的风险 *s9C!wYMZ z!l.
:F Materiality (level), tolerable error Vn*tpbz
重要性(级别),可容忍误差 bFe+m1Q_ q#<^ ^4U Analytical procedures ,Ax dCT 分析程序 \,u_7y2 c sCR67/ Planning an audit {} 3${ 规划审计工作 ;\f gF@ S30?VG9U0f Audit documentation: working papers $2W%2rZ 审计文件:工作底稿 >}+/{(K"E| I'V4D[H5 The work of others N5a*7EJv+ 其他机构的文件 bbrXgQ`s+w 0q&<bV:D Rely on the work of experts b )B?
F 依靠专家的工作 ee yHy"@ !o:f$6EA~C Rely on the work of internal audit spt6
]"Ni 依靠内部审计工作 &*+'>UEe5 Q_[ 3`jl 3. Internal control 3AU;>D ^5 内部控制
TWA-.>c /Mvf8v The evaluation of internal control systems L*YynF 对内部控制系统的评估 ;M)Q
wF1 ;7}VBkH Tests of control ,6-:VIHQ 控制测试 WA+iYLx@H R}O_[ Substantive procedures (time, nature, extent) [u
cpd 实质性程序(时间,性质,程度) OCNQvF~ vEJWFoeEFm Transaction cycles: revenue, purchases, inventory, etc. ZrsBm_Rx 交易周期:收入,采购,库存等。 LDPUD' hDF@'G8F wOU_*uY@6' 4.Audit evidence
ML|FQ 审计证据 `@`CG[-9 be.*#[ Obtain sufficient, appropriate audit evidence E=nIRG|g 获取足够、适当的审计证据 bbE!qk;hEP YNQY4\( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations g:hjy@ w 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 |?,A]|j sB7#
~pA The audit of specific items [CQ+p!QZ 审计的具体项目 <3LbNFP 9Z4nAc Receivables: confirmation ,Q 应收帐款:确认 8Vr%n2M Y3Yz)T}UkS Inventory: counting, cut-off, confirmation of inventory held by third parties _852H$H\ 存货:数量,减值,第三方持有存货的确认 JMC. w! 4h|c<-`>t Payables: supplier statement reconciliation, confirmation k>;`FFQU> 应付帐款:供应商的申明一致,确认 ].-1v5 IxY|>5z Bank and cash: bank confirmation QIG$z?
银行存款和现金:银行的确认 =
;Au<| eA2@Nkw~) Auditing sampling GS$ifv 审计抽样 ~%<X0s| 8\+uec]k 5.Review
C5o#i*| 复核 >qnko9 V rNXQf'*I Subsequent events +^60T$ 随后发生的事件 ztcp/1jIvS
+r2+X:#~T ]_f_w9] )_HA>o_?C: E(>=rD /+ Going concern $V-~Bu- 持续关注 Tp?7_}tRi oH97=>
Management representations L/$H"YOv 与管理层的交涉沟通 Ag-(5: (KjoSN(
K Audit finalization and the final review: unadjusted differences +}Dw3;W}m 审核定稿和最后审查:未经调整的差异 ?WGA?J %2 n(1l}TJy -*1d! 6. Reporting ^O?/yV?4c 报告 )|ju~qbf 学会计论坛bbs.xuekuaiji.com =W(Q34 Appendix ha]VWt%} 附录 zu_8># i- Audit procedure o_izl\ 审计程序
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