1. Assurance engagements and external audit
保证约定和外部审计 Yv0;U Kd 6L--FY>.- Materiality, true and fair presentation, reasonable assurance &%YFO'>>} 物质性,真实公平的描述,合理的保证 XRU^7@Ylks Efo,5 Appointment, removal and resignation of auditors V,>_L 审计人员的的任命、免职和辞职 2q2;Uo`"S. xgl~4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion b?&=gm%oU 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 HA}pr6Z [H#*#v Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /rRQ*m_ 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 )u{)"m`&[J d~[^D<5,D Engagement letter SZ+<0Y| 约定书(委托书) 1iOQ8hD
F^iv1b 2. Planning and risk assessment >AcpJ|V 规划和风险评估 .\*3t/R=X r Nt
c{{3_ General principles (`0dO8 一般原则 mi~BdBv rVLUT Plan and perform audits with an attitude of professional skepticism Ydv\
a6 持专业的怀疑态度计划和执行审计工作 IbRy~ |JVeW[C Audit risks = inherent risk ×control risk ×detection risk #A|~s;s>N 审计风险=内在风险×控制风险×检查风险 C#]% 7h?yAgDv~ Risk-based approach ypxqW8Xe 基于风险的办法 D7Y5q*F Ck,.4@\tK Understanding the entity and knowledge of the business x~."P*5 了解商业的实质和知识 ns.[PJ"8 a$p2I+l
X Assessing the risks of material misstatement and fraud &JoMrcEZ 评估材料错报和舞弊的风险 Q
!5P [,_M@g3 Materiality (level), tolerable error gIA{6,A 重要性(级别),可容忍误差 0`X%& ],r?]> Analytical procedures xNt 分析程序 ^
K8JE, |=.z0{A7H Planning an audit md[FtcY\ 规划审计工作 UV>^[/^O \mZ\1wzn'{ Audit documentation: working papers p9<OXeY 审计文件:工作底稿 W%]sI n fTi,S)F' The work of others JL1%XQ
i 其他机构的文件 kmM4KP#&| 4+mawyM Rely on the work of experts lj"L Q(^ 依靠专家的工作 5* 1wQlL 0|X!Uw-Q%_ Rely on the work of internal audit "m]"%MU78 依靠内部审计工作 t"1'B!4 u!2.[CV 3. Internal control r;w_B
%9 内部控制 8|[\Tp:; WfVkewuPo The evaluation of internal control systems `$`:PT\Zv4 对内部控制系统的评估 Co8b0-Z D
%LM"p Tests of control ww"ihUX 控制测试 96F:%|yG
~4Is Substantive procedures (time, nature, extent) z]>aWH}$ 实质性程序(时间,性质,程度) fiTMS: ]
K7>R0 Transaction cycles: revenue, purchases, inventory, etc. k>{i_`* 交易周期:收入,采购,库存等。 c1
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Gyq ^ j@Q2>&? 8QYG"CA6/ 4.Audit evidence @u/<^j3Q 审计证据 B@*BcE? <W,k$|w Obtain sufficient, appropriate audit evidence t Zj6=# 获取足够、适当的审计证据 K_nN|'R- fRT:
@lV Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations h`%K\C 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 'O`jV0aa' 8{Y
?;~G The audit of specific items P<kTjG 审计的具体项目 M@Q=!!tQ( 9G_=)8sOV Receivables: confirmation 1L'[DKb' 应收帐款:确认 ?9X#{p>q 'KQ]7 Inventory: counting, cut-off, confirmation of inventory held by third parties 7V0:^Jov 存货:数量,减值,第三方持有存货的确认 [RD ^@~x GMU<$x8o Payables: supplier statement reconciliation, confirmation uGl0z79 应付帐款:供应商的申明一致,确认 G"MpA[a_ 0s0
[U Bank and cash: bank confirmation Yx&c
nDx 银行存款和现金:银行的确认 vFb{(gIJ T-&CAD3 ,O Auditing sampling 0P/A 审计抽样 RY
E::[O7 OJ UM Y<5 5.Review
j %TYyL- 复核 U`6QD}c"s Dr`\ Subsequent events =(v!pEF 随后发生的事件 '! 1ts @ dGIu0\J\$ 8tA.d.8 NG'VlT |@nvg>mu Going concern =AL95"cH~ 持续关注 9 b]U&A$ Ef,@}S Management representations 1>%SSQ 与管理层的交涉沟通 K-
}k-S #j-,#P@ Audit finalization and the final review: unadjusted differences ?RpT_u 审核定稿和最后审查:未经调整的差异 {]<D"x; qoZ* sV iZMsN*9[ 6. Reporting ?qO,=ms>- 报告 MP}H
5 学会计论坛bbs.xuekuaiji.com sxThz7#i) Appendix V2 VsJ 附录 8@hzw~> Audit procedure $+P
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fQ 审计程序 #0`"gR#+