1. Assurance engagements and external audit
保证约定和外部审计 $PHvA6D k|d+#u[Mj@ Materiality, true and fair presentation, reasonable assurance u> 7=AlWF- 物质性,真实公平的描述,合理的保证 <Q?F?.^
e du^J2m{f Appointment, removal and resignation of auditors *c+ (- 审计人员的的任命、免职和辞职
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+Hd !%0 *z Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion |ZBI * 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 lHX72s|V Pgea NK5Y Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Q]>.b%s[ 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 )K I,8Er2;) Engagement letter cExS7~* 约定书(委托书) Th%Sjgsn \)|hogI|f 2. Planning and risk assessment U4B(#2' 规划和风险评估 83q6Sv c!9nnTap General principles [cp+i^f 一般原则 ')3
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O-Ow! Plan and perform audits with an attitude of professional skepticism ~/P[J 持专业的怀疑态度计划和执行审计工作 ^J;bso` n.(FQx.F Audit risks = inherent risk ×control risk ×detection risk C3YT1tK 审计风险=内在风险×控制风险×检查风险 `W*U4?M '."ed%=MC Risk-based approach z' >_Mc6 基于风险的办法 sLAQE64\" W6/
yn Understanding the entity and knowledge of the business B`J~^+`[* 了解商业的实质和知识 9qG6Pb )Z9>$V$j Assessing the risks of material misstatement and fraud ~R92cH>L 评估材料错报和舞弊的风险 JFk
lUgg ) hfpwdQ Materiality (level), tolerable error >\3V a 重要性(级别),可容忍误差 ZzT9j~ p=}Nn( Analytical procedures ]GQG~H^ 分析程序 <GaS36ZW yaH
Zt`Y Planning an audit u:_,GQ )\ 规划审计工作 'SF<_aS( 6j LCU%^ Audit documentation: working papers ikiypWq 审计文件:工作底稿 %OOl'o"V{s H~1jY4E The work of others WEi2=3dV 其他机构的文件 z ~/` 1 q5)O%l ! Rely on the work of experts 5]Y?m' 依靠专家的工作 ^3L0w}# SKsKPqz Rely on the work of internal audit N5b!.B x-w 依靠内部审计工作 ._{H~R| VS8Rx.? 3. Internal control Fy-t T]Q9 内部控制 ckE-",G Dwfu.ZJa The evaluation of internal control systems b!5~7Ub.No 对内部控制系统的评估 ,wAF:7' vnZC,J ` Tests of control RdRp.pb8 控制测试 *wB1,U{ 5taT5?n2 Substantive procedures (time, nature, extent) .jWC$SVR 实质性程序(时间,性质,程度) ^ sLdAC x-&@wMqkc Transaction cycles: revenue, purchases, inventory, etc. LuvY<~u 交易周期:收入,采购,库存等。 lchPpm9 IKilr' *mvlb
(' & 4.Audit evidence t=W}SH 审计证据 mb^~qeRQ +}os&[S Obtain sufficient, appropriate audit evidence KF!Yf\ 获取足够、适当的审计证据 6fEqqUeV @O^6&\s> Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >V8-i` 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ,S]7 'UP =R$u[~Xl2X The audit of specific items XYOC_.f1 审计的具体项目 3K0A)W/YEs |"CZ T# Receivables: confirmation aNspMJ 应收帐款:确认 #( 146 3eAX.z`D Inventory: counting, cut-off, confirmation of inventory held by third parties 0rs"o-s< 存货:数量,减值,第三方持有存货的确认 ]Wlco y(yHt=r Payables: supplier statement reconciliation, confirmation 84zSK)=Y 应付帐款:供应商的申明一致,确认 XW)l
DiJl "CQa.% Bank and cash: bank confirmation L2i_X@/ 银行存款和现金:银行的确认 Pw`8Wj R=2FNP Auditing sampling ,G?WAOy, 审计抽样 ytJ/g/,A0i 0gP}zM73 5.Review
'/p/8V.O. 复核 ~H<6gN<j(. czgO ;3-C Subsequent events 9`X\6s 随后发生的事件 ?_9 2E)-M9ds 9ZsVy ,K"U>& W/bQd)Jvk Going concern K)|G0n*qS 持续关注 \aUC(K~o\; ,~@X{7U Management representations u?<%q! 与管理层的交涉沟通 Ed df2;-. umH40rX+ Audit finalization and the final review: unadjusted differences j[G 审核定稿和最后审查:未经调整的差异 17"uf.G u5b|#&-mX Q%f^)HZGR 6. Reporting '
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p 报告 Hc$O{]sq 学会计论坛bbs.xuekuaiji.com m6\E$;` Appendix B:S>wFE(. 附录 SaAFz&WRl Audit procedure .*S#aq4S 审计程序 ^Hnb}L