1. Assurance engagements and external audit
保证约定和外部审计 3G(skphE HnK/A0jM Materiality, true and fair presentation, reasonable assurance ,whM22Af~{ 物质性,真实公平的描述,合理的保证 d#Wn[h$" auoA Appointment, removal and resignation of auditors %Fm`Y.l 审计人员的的任命、免职和辞职 hhj
,rcsi ?a8nz, zb Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion WiwwCKjSa 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 jL2MW(d^Q i59k"pNm Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior G`WzJS*}v 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 'F6#l"~/ b@F_7P% Engagement letter lDH_ Y]bM 约定书(委托书) rl41#6 8ZzU^x 2. Planning and risk assessment -KA4Inn]5
规划和风险评估 fl!1AKSn@N "$4hv6 s General principles s'2y%E# 一般原则 @Zh8 QI+ &a~L_`\' Plan and perform audits with an attitude of professional skepticism X.:_"+I; 持专业的怀疑态度计划和执行审计工作 P[6dTZ!\s a6OrE*x:D Audit risks = inherent risk ×control risk ×detection risk ^>t-v
审计风险=内在风险×控制风险×检查风险 v3!by N^ FBE @pd Risk-based approach (
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G)"] 基于风险的办法 .v$ue` <w%Yq?^ Understanding the entity and knowledge of the business ^JiaR)#r
了解商业的实质和知识 EgCp:L{ ]Oig..LJ Assessing the risks of material misstatement and fraud \qRjXadj 评估材料错报和舞弊的风险 R20a(4m ~x9 W{B] Materiality (level), tolerable error e=YO.HT 重要性(级别),可容忍误差 a [0N,t $Cut Analytical procedures (4E.Li<O 分析程序 s=3EBh 5Q2T
T $P Planning an audit !Q<8c =f 规划审计工作 M
M/BJ q\-xg*' Audit documentation: working papers <x.]OZgO 审计文件:工作底稿
qT&S {^2({A#& The work of others 1"*Nb5s 其他机构的文件 }:K\)Pd
m,xy4 Rely on the work of experts Xd90n>4S 依靠专家的工作 hCSRsk3 (e>RNn\ Rely on the work of internal audit k4]R]=Fh. 依靠内部审计工作 }7f 1(#{7 v3iDh8.__ 3. Internal control n-L]YrDPK[ 内部控制 'Y,+D`&i) gs^UR6
D, The evaluation of internal control systems ^F;Z%5P= 对内部控制系统的评估 : 8p2Jxm L|dab{9 Tests of control IIYX|;1}X 控制测试 P\ Pc/[
Z7 vr8J*36{ Substantive procedures (time, nature, extent) S5YDS|K 实质性程序(时间,性质,程度) :y<Cd[/ UU;Ysj
Transaction cycles: revenue, purchases, inventory, etc. D0,oml 交易周期:收入,采购,库存等。 64IeCAMVo ;[;S_|vZ=) jn5=N[hd 4.Audit evidence "!w
[U{ 审计证据 O
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AI u0(hVK`": Obtain sufficient, appropriate audit evidence Wb*T 获取足够、适当的审计证据 KU8Cl>5 XACEt~y Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 6+{ nw}e8 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
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Wr}a\}R The audit of specific items D8<0zxc=( 审计的具体项目 @et3}-c oIu,rjb Receivables: confirmation gFH;bZU 应收帐款:确认 v/4X[6( ta+"lM7A}$ Inventory: counting, cut-off, confirmation of inventory held by third parties e!L sc3@ 存货:数量,减值,第三方持有存货的确认 CC]@`R5 4w3V!K8 Payables: supplier statement reconciliation, confirmation ivDG3>"JG 应付帐款:供应商的申明一致,确认 k[^}ld[ [1[[$ Dr Bank and cash: bank confirmation ~
33@H 银行存款和现金:银行的确认
^.><t+tM Yg:74; . Auditing sampling AyI}LQm]u 审计抽样 !:!@dC%8_ @)!1#^(}% 5.Review
joSr,'x 复核 ` wsMybe# _4x[}e7KF Subsequent events A16- 随后发生的事件 NnSI)*%' O#89M% [fJFH^&?hr P^d., ^ZViQ$a"h; Going concern rym\5
`) 持续关注 eyl) uR $=6
kh+n@ Management representations HS|
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与管理层的交涉沟通 ysw6hVb J*W;{Vty Audit finalization and the final review: unadjusted differences <:_]Yl 审核定稿和最后审查:未经调整的差异 9zM4D V
'BZ=.= nms<6kfzL 6. Reporting VIlQzM;%^ 报告 ]|\>O5eeu 学会计论坛bbs.xuekuaiji.com 2H32wpY
,l Appendix GE| ^ryh 附录 ^9m]KEucd7 Audit procedure t$kf'An}/ 审计程序 HS7
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