1. Assurance engagements and external audit
保证约定和外部审计 ?z4uze1 0{{p.n8a~ Materiality, true and fair presentation, reasonable assurance e!:?_z." 物质性,真实公平的描述,合理的保证 o'= [< erAZG) Appointment, removal and resignation of auditors &9jUf:g J0 审计人员的的任命、免职和辞职 nU">> 1!U D6pEQdX`
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion {ra Esb-X 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 K>DnD0 g,z&{pZch Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Bv
|jo&0n 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 Og%zf1)aZM n
WO~v{h3J Engagement letter 8WLh]MD` 约定书(委托书) +Qb2LR FZ}C;yUPD 2. Planning and risk assessment eog,EP"a8Y 规划和风险评估 5. +$v4 v J,xz*rc` General principles |)>GeE 一般原则 %]P@G^Bv ]i_):@ Plan and perform audits with an attitude of professional skepticism 6|(7G64{ 持专业的怀疑态度计划和执行审计工作 >Y*iy WLj_Zo*^x Audit risks = inherent risk ×control risk ×detection risk TF([yZO' 审计风险=内在风险×控制风险×检查风险 Z?G3d(YT ggYIq*4 Risk-based approach c,u$tnE) 基于风险的办法 5]2!Bb6> U:5*i Understanding the entity and knowledge of the business "b+3 &i| 了解商业的实质和知识 L>R!A3G1 ~9{-I{= Assessing the risks of material misstatement and fraud 0I AaPz/e 评估材料错报和舞弊的风险 @_tA"E
"> 4[+' Materiality (level), tolerable error c9_4ohB 重要性(级别),可容忍误差 N?u2,h- ph$&f0A6Xc Analytical procedures })=c:h& 分析程序 (}7o
a9Q< YJtOdgG|q Planning an audit G%x,t- 规划审计工作 fPuQ,J2= xBx?>nN Audit documentation: working papers a!6OE"?QQ 审计文件:工作底稿 CB7R{~
$ .q& ]wu The work of others A<G ; 其他机构的文件 P$#}-15?|_ Yhv`IV-s Rely on the work of experts I$P7%} 依靠专家的工作
]V[ cB{;Nh6" Rely on the work of internal audit 6`PGV+3j 依靠内部审计工作 3By>t!~Q -B++V 3. Internal control u+i/CE#w 内部控制 w `9GygS h"%,eW|^ The evaluation of internal control systems S
g_?.XZc[ 对内部控制系统的评估 +Y%I0.?&5 J,2v~Dq Tests of control /URj$
| 控制测试 ovRCF(Og, cH8H)55F Substantive procedures (time, nature, extent) @X / =. 实质性程序(时间,性质,程度) fJN9+l <P)%Ms Transaction cycles: revenue, purchases, inventory, etc. x+j/v5 交易周期:收入,采购,库存等。 LSOwa OsuSx^} 6b5{ 4.Audit evidence }jy7,+ 审计证据 Z-r0
D o~z.7q Obtain sufficient, appropriate audit evidence gM/_:+bT>P 获取足够、适当的审计证据 g&20F`.N*> vf'jz`Z Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6/[h24d 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 K^p"Z$$ |HIA[.q The audit of specific items X=RmCc$: 审计的具体项目 4w |@4hz9~3 Receivables: confirmation ,kuF
TWB 应收帐款:确认 ,DsT:
8 &b:Zln.j Inventory: counting, cut-off, confirmation of inventory held by third parties zCN;LpbEJY 存货:数量,减值,第三方持有存货的确认 7PPsEU:rf H "/e% Payables: supplier statement reconciliation, confirmation +\@\,{Ujy 应付帐款:供应商的申明一致,确认 ntUVhIE0 FP
cvkXQD Bank and cash: bank confirmation `>HthK 银行存款和现金:银行的确认 >?\ !k
c 6v#sq Auditing sampling %JU23c* 审计抽样 +.Ukzu~s _J#Hq 'K 5.Review
vTa23YDW 复核 D.JVEKLkU W;*vcbP Subsequent events Kd21:|!t^ 随后发生的事件 #rL@
Hqy>!1! Tl{r D(D SVeU7Q6- ;:YjgZ:+Q] Going concern x{w ?X.Nt 持续关注 E<_6OCz
r3K: Management representations Kct +QO( 与管理层的交涉沟通 w9}IM149 F}mwQ%M Audit finalization and the final review: unadjusted differences P =Gb 审核定稿和最后审查:未经调整的差异 ZjID<5# )x $Vy= ^Rh ~+ 6. Reporting 3W00,f^9 报告 JVYYwA^. 学会计论坛bbs.xuekuaiji.com Rla*hc~ Appendix nm
AXU!t' 附录 ,l"2MXD Audit procedure iC\=U 审计程序 $G.|5sEk