1. Assurance engagements and external audit
保证约定和外部审计 ,8`CsY^1 Dga;GYx Materiality, true and fair presentation, reasonable assurance <Crbc$!OeX 物质性,真实公平的描述,合理的保证 hRFm]q v.q`1D1=t Appointment, removal and resignation of auditors ;_oJGII?br 审计人员的的任命、免职和辞职 0|=
,!sY ea3f`z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion EW~M,+? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 wxc24y ,s~d39{ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior LZI[5tA " 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 unB`n'L 1KMSBLx Engagement letter csd~)a nb 约定书(委托书) xW.~Jt !SP
u9: 2. Planning and risk assessment _Oc(K
"v 规划和风险评估 Q{:=z6& Re<@.d General principles +}eH, 一般原则 (~
`?_ '5r\o8RjN Plan and perform audits with an attitude of professional skepticism #7r13$>! 持专业的怀疑态度计划和执行审计工作 oO4hBM([ $l
=& Audit risks = inherent risk ×control risk ×detection risk 4Nl3"@<$ 审计风险=内在风险×控制风险×检查风险 W'Y?X]xr t8ZzBD!dP Risk-based approach xa[)fk$6 基于风险的办法 oWb\T
2!m =3dR-3 Understanding the entity and knowledge of the business /_[?i"GW 了解商业的实质和知识 : =f!>_r+ hQ@E2 Xsv Assessing the risks of material misstatement and fraud 'D:R]@eK] 评估材料错报和舞弊的风险 R
KXhD PA [aF"5G Materiality (level), tolerable error 9q ]n&5 重要性(级别),可容忍误差 rX}FhBl5 ^:u-wr8?{ Analytical procedures x+8%4]u` 分析程序 P\ia ?9 2)MX<prH Planning an audit 3]li3B' 规划审计工作 +:kMYL3 qx1+' Audit documentation: working papers -~Chf4?<4 审计文件:工作底稿 &[7z:`+Y## r7jh)Q;BbR The work of others _lBHZJ+ 其他机构的文件 "DC L
Z <%N*IE"q Rely on the work of experts
@gnLY 依靠专家的工作 _A~>?gJ;, O<P(UT" Rely on the work of internal audit +yI2G!
$T9 依靠内部审计工作 >+9:31
p
JLak>MS 3. Internal control Ke^9R-jP 内部控制 &>xz Ei4Iv#Oi` The evaluation of internal control systems &)izh) FA 对内部控制系统的评估 7nPjeh eX$RD9
H Tests of control :{s0tw>Z 控制测试 69S*\'L Q%:Z&lgy Substantive procedures (time, nature, extent) 4YgO1}%G 实质性程序(时间,性质,程度) K]&i9`>N $/crb8-C Transaction cycles: revenue, purchases, inventory, etc. zSagsH |W 交易周期:收入,采购,库存等。 :;jRAjq" kjF4c6v +xS<^;
4.Audit evidence =wMq!mBd 审计证据 uhU'm@JZ
73l,PJ Obtain sufficient, appropriate audit evidence a$3 ]` 获取足够、适当的审计证据 aMJJ|ii
U Vy6~O|68= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &ZL4/e 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 *z^Au7,& ?_d3|]N The audit of specific items Md&K#)9,( 审计的具体项目 >avkiT2 pf&U$oR4 Receivables: confirmation bO*hmDt 应收帐款:确认 0|kH0c,T- _:>t$*
_ Inventory: counting, cut-off, confirmation of inventory held by third parties K{9 存货:数量,减值,第三方持有存货的确认 Te `MIR uNca@xl' Payables: supplier statement reconciliation, confirmation _BoA&Ism 应付帐款:供应商的申明一致,确认 9&zQ5L> LK<ZF=z]Z Bank and cash: bank confirmation XUA%3Xr 银行存款和现金:银行的确认 1'H!S%fS R5xV_;wD Auditing sampling 0J6
* U[ 审计抽样 K j~!E
H" 5cb8=W- 5.Review
I#'yy7J 复核 +R_s(2vz 4KR$s Kq$q Subsequent events Z&n#*rQ7[ 随后发生的事件 :o:Z J&bMox o(C;;C(*{ Z4g<Ys* G[=;519 Going concern dM-~Qo 持续关注 </
b_Rar c9djBUAk& Management representations mnx`e>0 与管理层的交涉沟通 ]MC5 uKn 2Z ?l,M~ Audit finalization and the final review: unadjusted differences "-\8Y>E 审核定稿和最后审查:未经调整的差异 tF\_AvL_8 -wVuM.n(Z gX|\O']6 6. Reporting )x35
报告 GcG$>&, 学会计论坛bbs.xuekuaiji.com Z*IW*f&0>1 Appendix L\R(//V 附录 n] t3d Audit procedure
&_-3>8gU 审计程序 g1 =>u