1. Assurance engagements and external audit
保证约定和外部审计 na0-v- Gc0/*8u/ Materiality, true and fair presentation, reasonable assurance ln&9WF\I 物质性,真实公平的描述,合理的保证 =K`]$Og}8 ?>}&,:U} Appointment, removal and resignation of auditors =JM !`[ 审计人员的的任命、免职和辞职 |Ev VS IPxK$nI^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -+H?0XN 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 QZO9CLX 8k %{j)w{
LJ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior i4g99Kvl 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 ,Srj38p t)n
}S;iD Engagement letter 7zWr5U. 约定书(委托书) c%O8h 7jtDhsVz 2. Planning and risk assessment kfQi}D'a 规划和风险评估 o8h1 tEC`->| General principles %7n(>em 一般原则 {T(z@0Xu w.0:#4 Plan and perform audits with an attitude of professional skepticism AriW&E 持专业的怀疑态度计划和执行审计工作 [KT1.5M[ F
=Zc_ Audit risks = inherent risk ×control risk ×detection risk r_EuLFM A 审计风险=内在风险×控制风险×检查风险 TQiDbgFo |h{#r7H0 Risk-based approach IHaNg
K2 基于风险的办法 YjTA+1} =3R5m>6!/ Understanding the entity and knowledge of the business !-<PV 了解商业的实质和知识 ry[NR$L/m X{-[
E^X Assessing the risks of material misstatement and fraud r[votdFo 评估材料错报和舞弊的风险 x J[Xmre ztG!NZL Materiality (level), tolerable error se, 0Rvkt 重要性(级别),可容忍误差 vb1Gz]~)> $
Eh8s( Analytical procedures Q ,6
[ 分析程序 -)dS`hM !ZC0 n` Planning an audit O%R*1
P9 规划审计工作 iTpU4
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bIuq Audit documentation: working papers C?47v4n-' 审计文件:工作底稿 S-D=-{
@ qt&zo5 The work of others { kF"<W 其他机构的文件 A\S1{JrR cN]]J Rely on the work of experts ZA!yw7~ 依靠专家的工作 v<SCh)[-p SWZA`JVK Rely on the work of internal audit g XThdNU4G 依靠内部审计工作 1p]Z9$Y U2@Mxw 3. Internal control 4Bc< 内部控制 .dStV6 YnLwBJ 2i The evaluation of internal control systems f:6%DT~a&C 对内部控制系统的评估 F>!gwmn~ BMlu>, Tests of control !/|^
)d^U 控制测试 Y#[>j4<T !(L\X'jH Substantive procedures (time, nature, extent) JRT,%;*, 实质性程序(时间,性质,程度) Ag#o&Y MG6
y Transaction cycles: revenue, purchases, inventory, etc. ))z1T
8 交易周期:收入,采购,库存等。 IX]K"hT 3Q-[)Z ) &GetRDr 4.Audit evidence ;?`l1:C5) 审计证据 <Z6tRf;B |'bRVqJ Obtain sufficient, appropriate audit evidence f} _d`?K 获取足够、适当的审计证据 W<"{d 'dFhZ08u} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations m?$peRn3{ 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 )rP)-op|A ~BJ~]~0P` The audit of specific items xU5+"t~ 审计的具体项目 !"e~HZmr >*"6zR2 o Receivables: confirmation :>t^B+ 应收帐款:确认 Bt\z0*t=s !R/-|Kjy Inventory: counting, cut-off, confirmation of inventory held by third parties -Ze{d
$ 存货:数量,减值,第三方持有存货的确认 iH#b"h{w QxjX:O Payables: supplier statement reconciliation, confirmation Es~|:$(N]| 应付帐款:供应商的申明一致,确认 Y=- IL
N(" 8iDg2_l`G Bank and cash: bank confirmation /V%]lmxQ 银行存款和现金:银行的确认 D]UqM<0Rz ,& ^vc_} Auditing sampling %}*0l8y 审计抽样 G L> u3K OSsxO(;g 5.Review
sivd@7r\Fa 复核 t=;84lA <\If: Subsequent events U.[?1:v 随后发生的事件 +[sZE
X @^)aUOe i47xF7y\ G\U'_G> nvdo|5 Going concern [v!TQwMU 持续关注 g[,1$39Z|@ W"@FRWcd Management representations xq2
,S 与管理层的交涉沟通 l6C^,xU~IX )E2^G)J$W Audit finalization and the final review: unadjusted differences NQD*8PGfj 审核定稿和最后审查:未经调整的差异 dK=<%)N EpO5_T_ JrkjfoN 6. Reporting 3N] 报告 /W6r{Et 学会计论坛bbs.xuekuaiji.com P2+Z^J`Y> Appendix 8jnz;;| 附录 &!kr&g#] Audit procedure r.V< 5xV 审计程序 =7Wr