1. Assurance engagements and external audit
保证约定和外部审计 );,#H`' :mg#&MZj< Materiality, true and fair presentation, reasonable assurance d(]LRIn~1 物质性,真实公平的描述,合理的保证 6^ /C+zuX x/9`2X`~ Appointment, removal and resignation of auditors yM#W,@ 审计人员的的任命、免职和辞职 t^h>~o'\ yK}#|b'cM Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +mF}j=k 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {J99F oh:t ex< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ^2=Jv.2{| 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 % yJs"% ]B5\S Engagement letter "BzRLg!J 约定书(委托书) qrt+{5/t MhJ`>.z1
2. Planning and risk assessment 071wo7 规划和风险评估 F92n)*[ KDn`XCnk, General principles Mq*Sp
UR 一般原则 FE_n+^|k< $s
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^zm~ Plan and perform audits with an attitude of professional skepticism jj.yB#T 持专业的怀疑态度计划和执行审计工作 aC%0jJ<eo x"N,oDs Audit risks = inherent risk ×control risk ×detection risk hW|t~|j#_ 审计风险=内在风险×控制风险×检查风险 C[x!Lf8' nQ/ha9v=n Risk-based approach _ROe!w 1 基于风险的办法 (:hPT-1 q.g!WLiI Understanding the entity and knowledge of the business 3mBrnq]j> 了解商业的实质和知识 <'gCI Ia2
O %)+ w Assessing the risks of material misstatement and fraud ^U`[P@T 评估材料错报和舞弊的风险 '!y
^ bBDgyFSI< Materiality (level), tolerable error yV`!Fq 1k 重要性(级别),可容忍误差
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-6 Analytical procedures 6.By
)L 分析程序 QY{f= wuh$=fya Planning an audit 9OTw6 规划审计工作 31bKgU{ 1x\%VtO>\b Audit documentation: working papers !UgJ^v 审计文件:工作底稿 Q2Q`g`* O: <rCl
The work of others ff{ESFtD 其他机构的文件 i5)trSM| nkG 6. Rely on the work of experts ^@tn+'. 依靠专家的工作 Z9! goI us5`?XeX] Rely on the work of internal audit KK7Y"~ 9&- 依靠内部审计工作 P~]BB.tog (-~tb- 3. Internal control OS \co: 内部控制 sG^b_3o)A S&]JY The evaluation of internal control systems w0
"h,{ 对内部控制系统的评估 ?EYF61?
rw u}u2{pO! Tests of control (6.0gB$aTu 控制测试 ss-B
e ,@ [Q:fY Substantive procedures (time, nature, extent) gp$+Qd 实质性程序(时间,性质,程度) )6!SFj>.O N;ssO, Transaction cycles: revenue, purchases, inventory, etc. /n:s9eq 交易周期:收入,采购,库存等。 }TYCF@ W'6*$Ron ){gO b 4.Audit evidence ty7a&>G 审计证据 -;Hd_ ~O>j G\Sd!'?p Obtain sufficient, appropriate audit evidence v
7Pv&| 获取足够、适当的审计证据 YDDwvk
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vt" Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations N|Rlb5\ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ;9;.!4g/T FUHa"$Bg The audit of specific items =0 m[ 审计的具体项目 iRPd=) fzw6VGTf Receivables: confirmation ;/e!!P]jP 应收帐款:确认 '6K WobXm )
V9$ P) Inventory: counting, cut-off, confirmation of inventory held by third parties XrBLw}lD`N 存货:数量,减值,第三方持有存货的确认 [q_Yf!(m- )Oa"B;\j Payables: supplier statement reconciliation, confirmation r^Gl~sX 应付帐款:供应商的申明一致,确认 3>?ip; 8zZR%fZ Bank and cash: bank confirmation GO`XKE 银行存款和现金:银行的确认 17nWrTxR$ abI[J]T9G Auditing sampling >~XX'} 审计抽样 Ue-HO N}s[0s 5.Review
r:YAn^Lg 复核 SDTX0v a1om8! C Subsequent events jixU9] 随后发生的事件 \r<&7x#j DY,Sfh;tp EStHl(DUPq /&ph-4\i @
tp/0E? Going concern 1!=$3]l0Lj 持续关注 xazh8X0P &Vl,
x/ Management representations @*_#zU#g 与管理层的交涉沟通 pz-`Tp w l`,`N+FG Audit finalization and the final review: unadjusted differences BNaZD<< 审核定稿和最后审查:未经调整的差异 >"ZTyrK - FE) 62Jn8DwAT 6. Reporting >%d]"] 报告 l<v/T 学会计论坛bbs.xuekuaiji.com [i&z_e) Appendix ~ocd4,d= 附录 R_Eu*Quj Audit procedure 8l)l9;4 6 审计程序 J"[OH,/_