1. Assurance engagements and external audit
保证约定和外部审计 td7Of(k' 09qfnQG Materiality, true and fair presentation, reasonable assurance BA[ uO3\4 物质性,真实公平的描述,合理的保证 &\%\"Zh q@g#DP+C Appointment, removal and resignation of auditors OG9 '[o`8 审计人员的的任命、免职和辞职 )"Z6Q5k^ /
_qHF- Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }Ogb|8 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 F^Bk @ \SoT^PW Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior nxB[To*P 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 =3ovaP e_"m\e#N Engagement letter IXG@$O?y/ 约定书(委托书) TF9A4 W,"Re,`H 2. Planning and risk assessment `NTtw;%Y 规划和风险评估 2Z5_@Y mx#%oJnsi General principles C`R<55x6 一般原则 N\];
{pe> F2Y!aR Plan and perform audits with an attitude of professional skepticism Ii&p
v 持专业的怀疑态度计划和执行审计工作 G<*
Iw>ep |]9L# Audit risks = inherent risk ×control risk ×detection risk uq;yR[w" 审计风险=内在风险×控制风险×检查风险 U>OAtiq JX P*H0Hwn; Risk-based approach ~>N63I6 基于风险的办法 I\x9xJ4x 2W2T Understanding the entity and knowledge of the business B
gn%d4W;G 了解商业的实质和知识 G$2@N6 t|mK5aR4
Assessing the risks of material misstatement and fraud e`:^7$ 评估材料错报和舞弊的风险 `lQ
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ckmHv Materiality (level), tolerable error r<4j;"lQK 重要性(级别),可容忍误差 X&kp1Ih<^ MB7*AA; Analytical procedures z:$ibk4#h 分析程序 eWNg?*/ iPkCuLQ} Planning an audit /&<V5?1| 规划审计工作
rlGv6)vb ];lZ:gT Audit documentation: working papers M9afg$;.xe 审计文件:工作底稿 c#>(8#'.U gb|;]mk*" The work of others #]6{>n1*+w 其他机构的文件 6M.|W; Dk>6PBl Rely on the work of experts "l9aBBiu 依靠专家的工作 Ix}
6%2\ El@*Fo Rely on the work of internal audit k_!e5c 依靠内部审计工作 [`oVMR [8^q3o7n 3. Internal control GGhk~H4OP 内部控制 K,I mL pM8~L The evaluation of internal control systems \xbUr`WBY 对内部控制系统的评估 S<-nlB
s. ;Xy=;Z.]i Tests of control vsZ?cd
控制测试
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| Substantive procedures (time, nature, extent) kaXq. 实质性程序(时间,性质,程度) `:;q4zij; o.Rv<a5.L Transaction cycles: revenue, purchases, inventory, etc. g_`
a_0v 交易周期:收入,采购,库存等。 g27'il \0d'y#Gp* u\L}B! 4.Audit evidence aY#?QjL 审计证据 1kKfFpN |5tZ*$nGa Obtain sufficient, appropriate audit evidence fO&`A:JY 获取足够、适当的审计证据 Dr
kTM< giX[2`^NG Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |Ia9bg'1U 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 UUlz3"` vM6W64S The audit of specific items j&oRj6;Ha+ 审计的具体项目 w\YS5!P,V %ACW"2#( Receivables: confirmation QJRnpN/ 应收帐款:确认 D,ZLo~ M
|K^u.4 Inventory: counting, cut-off, confirmation of inventory held by third parties SXZ9+<\ 存货:数量,减值,第三方持有存货的确认 {V2"Pym? @)uV Fw"\ Payables: supplier statement reconciliation, confirmation =I546($ 应付帐款:供应商的申明一致,确认 NFZ(*v1U [i/!ovcY Bank and cash: bank confirmation ,M;9|kE* 银行存款和现金:银行的确认 nYjrEy)Q o#e8
Piw Auditing sampling Ze eV- 审计抽样 xBVOIc[4( <[cpaZT, 5.Review
GQn:lu3j: 复核 p@su:B2Rl pWGR#x' Subsequent events $TXxhd 6 随后发生的事件 31a,i2Q4 "mW'tm1+ p35=CX`T. w3(|A> s3 iVI& Going concern _TOWqV^ 持续关注 78uImC*o 4SJ aAeIZ Management representations A~bSB
n: ' 与管理层的交涉沟通 oQ<[`.s *9EwZwE_K Audit finalization and the final review: unadjusted differences q>.7VN[
vE 审核定稿和最后审查:未经调整的差异 Q+T#J9Y E]OexRJ^i KFd
+7C9 6. Reporting `
Npa/Q 报告 G+8)a$?v 学会计论坛bbs.xuekuaiji.com ]- 1(r, Appendix ^?`fN'!p 附录 RW. qw4 Audit procedure cERIj0~ 审计程序 m4hkV>$d