1. Assurance engagements and external audit
保证约定和外部审计 QNn$`Qz. q!}&<w~| Materiality, true and fair presentation, reasonable assurance 'ApWYt 物质性,真实公平的描述,合理的保证 Dh J<\_;
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Appointment, removal and resignation of auditors -s4qm)\ 审计人员的的任命、免职和辞职 O{LWQ"@y L
+-B,466 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O!uX:TE|Q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |PTL!>ym2 BL,YJ
M(y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior mtmtOG_/= 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 BDc*N]m}B1 =suj3.
Engagement letter 7&OU!gp 约定书(委托书) O:#t>
; Gz$DsaG 2. Planning and risk assessment wGAN"K:e 规划和风险评估 eDIjcZ d\xh>o General principles @ttcFX1:W 一般原则 a&4>xZU # ,SS@]9A& Plan and perform audits with an attitude of professional skepticism X]Sr]M^EK 持专业的怀疑态度计划和执行审计工作 +g\u=&<6 j{S\X'?
Audit risks = inherent risk ×control risk ×detection risk t~Ds) 审计风险=内在风险×控制风险×检查风险 sR'rY[^/| 0;r+E*`DA Risk-based approach ym8\q:N(R 基于风险的办法 D)f hk!< &c?-z}=G Understanding the entity and knowledge of the business )vhHlZ *+ 了解商业的实质和知识 *#dXW\8qu ogDyrY}]
Assessing the risks of material misstatement and fraud NCl$vc;, 评估材料错报和舞弊的风险 ]%F3 xzOk }JAg<qy} Materiality (level), tolerable error !j(v-pQf" 重要性(级别),可容忍误差 `{8Sr) cM.q^{d` Analytical procedures Nl PP|=o 分析程序 d),@&MSN h`?0=:Tru Planning an audit Cm(Hu 规划审计工作 ?cowey\m
. 2u/(Q># Audit documentation: working papers ` _[\j] 审计文件:工作底稿 C5 ^_R /Y%) Y The work of others );7csh% 其他机构的文件 l,-smK69
,HY z-sK. Rely on the work of experts axonqSf 依靠专家的工作 jpT!di ZXe[>H Rely on the work of internal audit J1yy6Wq3[ 依靠内部审计工作 o7&Z4(V "E
Q}xj 3. Internal control p"JITH:G 内部控制 V=QvwQlZ zxTm`Dh;[ The evaluation of internal control systems U~!97,|ic 对内部控制系统的评估 ^L<1S/~) ]oXd|[G Tests of control Nbuaw[[iz 控制测试 5"]PwC W>/O9?D Substantive procedures (time, nature, extent) nS]/=xP{ 实质性程序(时间,性质,程度) !fyE
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W{rv] Transaction cycles: revenue, purchases, inventory, etc. -P@o>#Em 交易周期:收入,采购,库存等。 /Y|9!{. ir3iW*5k %t:1)]2 4.Audit evidence |#f
P8OK 审计证据 6@; w%Ea ex&&7$CXc Obtain sufficient, appropriate audit evidence hRtnO|Z6 获取足够、适当的审计证据 at
]Lz_\ /,$6`V Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations =DGaK0n 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 (~zdS. s[8<@I*u The audit of specific items @_h/%>0 审计的具体项目 =r:D]?8oC 6pxj9@X+ Receivables: confirmation FzFY2h;n]B 应收帐款:确认 ?Ju=L| `{ou4H\ Inventory: counting, cut-off, confirmation of inventory held by third parties (:vY:-\ bO 存货:数量,减值,第三方持有存货的确认 6n45]? / QSK$ZDC Payables: supplier statement reconciliation, confirmation I]jVnQ>& 应付帐款:供应商的申明一致,确认 >c;qIP)Z nke
[}Hqf Bank and cash: bank confirmation JY_+p9KfyQ 银行存款和现金:银行的确认 ATPc
~f *`=V"nXw$| Auditing sampling >eW HPO 审计抽样 adHHnH`, SN\;&(?G 5.Review
X;6&:%ZL@^ 复核 X];a(7+2 D{PO!WzW Subsequent events "((6
)U# 随后发生的事件 8&3+=<U V~NS<!+q /8
Ca8Ju }V6}>!Sb wNcf7/ky Going concern mY
|$=n5X 持续关注 "<txg%j\J =Q[5U9 Management representations z*I= 与管理层的交涉沟通 :M'3U g$t "&77`R Audit finalization and the final review: unadjusted differences !H~G_?Mf\O 审核定稿和最后审查:未经调整的差异 $NT{ssh ^Me__Y &AoXv`l4 6. Reporting Vdh5s 292h 报告 oypX.nye_ 学会计论坛bbs.xuekuaiji.com coyy T Appendix ^W3xw[{ 附录 <
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Audit procedure pn{Nk1Pl 审计程序 `~VV1