1. Assurance engagements and external audit
保证约定和外部审计 ,]q%/yxi $eX* Materiality, true and fair presentation, reasonable assurance P^zy; Qs7 物质性,真实公平的描述,合理的保证 {:)vwUe{ rJV?)=Z Appointment, removal and resignation of auditors vi|Zit 审计人员的的任命、免职和辞职 ZAeQ~ j~
Q;20T Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Bc[6*Y,%T 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 DqlK. <\ETPL,< Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior RH~sbnZ)F 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 [%~^kq=| O9e.=l Engagement letter *B{-uc3o 约定书(委托书)
i6 L +* D4( 2. Planning and risk assessment tW(+xu36 规划和风险评估 Sn ^Aud "K
?#,_ General principles W_m!@T"@H 一般原则 ~p.%.b;~t "5|\X<f Plan and perform audits with an attitude of professional skepticism WIG=D{\Yx 持专业的怀疑态度计划和执行审计工作 ,R~eY?{a 0
!_*S ) Audit risks = inherent risk ×control risk ×detection risk PG"@A
审计风险=内在风险×控制风险×检查风险 _+n;A46 QS;F+cmTh Risk-based approach B1+ZFQo 基于风险的办法 Lzz)n%y5 Qi:j)uDW Understanding the entity and knowledge of the business PCZ]R 了解商业的实质和知识 `:4MMr9 1 ;
8E; Assessing the risks of material misstatement and fraud SSQT ;> 评估材料错报和舞弊的风险 5p
)IV>G 1J'pB;.]s Materiality (level), tolerable error e?=elN 重要性(级别),可容忍误差 ymkR!
"l2bx Analytical procedures
R9vY:oN% 分析程序 $m8leuo) 8}z3CuM Planning an audit Cya5*U0= 规划审计工作 >2Ca5C 1LyT7h Audit documentation: working papers IfB/O.;Kz 审计文件:工作底稿 C fSl
54 f?0D%pxc}& The work of others ,ey0:.!; 其他机构的文件 OAVQ`ek A;T[[' Rely on the work of experts lC2?sD$ 依靠专家的工作 e`AUYli" 2Y;!$0_rv Rely on the work of internal audit HL8(lPgS 依靠内部审计工作 J|q^+K !
]\2A.b[ 3. Internal control H+R7X71{ 内部控制 x ;mJvfX xx0k$Dqt2I The evaluation of internal control systems cUs L6y 对内部控制系统的评估 YLmjEs% zLK
\I~rU! Tests of control gDv$DB8- 控制测试 ^Xa*lR 3 esteFLm`6 Substantive procedures (time, nature, extent) | lE-&a$xd 实质性程序(时间,性质,程度) N33AcV!*8 V&R$8tpz Transaction cycles: revenue, purchases, inventory, etc. ctK65h{Eo 交易周期:收入,采购,库存等。 > [8#hSk E\iJP^n wibwyzo 4.Audit evidence rg*^w! 审计证据 %ZuLl( =%L@WVbM Obtain sufficient, appropriate audit evidence z{' 6f@] 获取足够、适当的审计证据 U3N(cFXn |i u2&p > Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations c"qPTjY 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 6J"(xT 5y}BCY2=/ The audit of specific items kXMP=j8 审计的具体项目 lZvS0JS !3?yG Receivables: confirmation %i3{TL 应收帐款:确认
:Dj#VN *.3y2m,bZ Inventory: counting, cut-off, confirmation of inventory held by third parties :t%)5:@A 存货:数量,减值,第三方持有存货的确认 egWx9xX C
rfRLsN] Payables: supplier statement reconciliation, confirmation L&'l3| 应付帐款:供应商的申明一致,确认 m\ ?\6Wk iU XM(] Bank and cash: bank confirmation e z+yP,.# 银行存款和现金:银行的确认 $NdH*
qy6K,/&3 Auditing sampling ^6#-yDZC@ 审计抽样 ?y46o2b*) mV%h[~- 5.Review
_{mJ.1)V; 复核 E$R_rX4x DUhT>,~] Subsequent events _6LH"o3 随后发生的事件
X+%u(>> oz
uIwzi7N
VmYBa( (s;zRb!4L 9GE]<v,_[ Going concern pW7kj&a_. 持续关注 HGb.656r :cb[M5c Management representations ^H-QYuz:T0 与管理层的交涉沟通 @f%wd2 7g8B'ex J Audit finalization and the final review: unadjusted differences .c03}RTC^ 审核定稿和最后审查:未经调整的差异 }I)z7l. !YIb d _uFY: 6. Reporting 7G2vYKC' 报告 n{
3|E3 学会计论坛bbs.xuekuaiji.com 1MpX] j8C# Appendix ' Nw6.5 附录 C?S~L5a#oC Audit procedure rCkYfTYI 审计程序 [{?;c+[