1. Assurance engagements and external audit
保证约定和外部审计 A)2eo<ij4 \F$V m'f_ Materiality, true and fair presentation, reasonable assurance [9wuaw"~[Z 物质性,真实公平的描述,合理的保证 Y]xFe > xppl6
v( Appointment, removal and resignation of auditors #
%~PNki 审计人员的的任命、免职和辞职 Xjy5Yj
g[D(]t\#x Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ~o_zV'^f@o 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 eucacXiZ kB2]Z} Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
qhdY<[6 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 |ODi[~y )p$a1\~m Engagement letter nY>UYSv 约定书(委托书) 9J*M~gKbz ]^e4coC 2. Planning and risk assessment W>+/N4 规划和风险评估 'n>v}__&| c:J;Q){Xz General principles \ah.@s 一般原则 {RmN1'% ^&!Sn
M Plan and perform audits with an attitude of professional skepticism c %jW' 持专业的怀疑态度计划和执行审计工作 !08\w@ 7f$ hg8 Audit risks = inherent risk ×control risk ×detection risk &y}
]^wB 审计风险=内在风险×控制风险×检查风险
\y7kb e5s=@-[ Risk-based approach Rk8oshS+2 基于风险的办法 )S8 fFV ]8m_+:`= Understanding the entity and knowledge of the business RT`jWWh*Lo 了解商业的实质和知识 ^$D2fS yUyx&Y/ Assessing the risks of material misstatement and fraud oMUyP~1 评估材料错报和舞弊的风险 7m<;"e) 38gHM9T
xh Materiality (level), tolerable error \FL`b{!+ N 重要性(级别),可容忍误差 1MPn{#Ff z6Xn9 Analytical procedures GyVRe]<>B 分析程序 >jBa ]\.3<^ Planning an audit aANzL 规划审计工作 A*a:#'"*N K:JM*4W Audit documentation: working papers C)RJjaOr 审计文件:工作底稿 j1sgvh]D "Yy)&zKr The work of others :&'[#%h8 其他机构的文件 Jg2*$gL;_ Cu`uP[# ch Rely on the work of experts t*Xo@
KA 依靠专家的工作 1M<;}hJ{/ )/Mk\``j Rely on the work of internal audit PX$_."
WA 依靠内部审计工作 H7}@56 'k1vV 3. Internal control *$Tz g!/ 内部控制 ro8c-[
V ,mY3oyu The evaluation of internal control systems <AN=@`+ 对内部控制系统的评估 : 6|nXL
O,Sqh$6U Tests of control &~MM\,KML 控制测试 c_Fz?R+f?K )N}.n2Y8W Substantive procedures (time, nature, extent) 0V!@*Z 实质性程序(时间,性质,程度) L_(Y[! .{
t]Mc Transaction cycles: revenue, purchases, inventory, etc. 1!"iN~ 交易周期:收入,采购,库存等。 U3rpmml 3zsjL=ta C?-_8OA 4.Audit evidence $>6Kn`UX 审计证据 8;+dlWp hG! |ts Obtain sufficient, appropriate audit evidence ;]I~A
GH: 获取足够、适当的审计证据 dkI(&/ 'ngx\Lr Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations QKt+Orz 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 *If]f0?% GW~ ZmK The audit of specific items w7"&\8a 审计的具体项目 3^2P7$W= ^^
+vt8| Receivables: confirmation r6:c<p [c 应收帐款:确认 c3X8Wi7m .~jn
N Inventory: counting, cut-off, confirmation of inventory held by third parties 6SVh6o@] 存货:数量,减值,第三方持有存货的确认 r]yI5 ; =Xu(Js- Payables: supplier statement reconciliation, confirmation h$#zuqm 应付帐款:供应商的申明一致,确认 wfY]J0l ?CHFy2%Y Bank and cash: bank confirmation J]mq|vE 银行存款和现金:银行的确认 $]I",ef /Zm5fw9 Auditing sampling HP
G*o 审计抽样 ~RIn7/A 0\a;}
S'g# 5.Review
;&?l1Vu 复核 = }6l.9 ;y%C\YB# Subsequent events gW_^GrK pI 随后发生的事件 ]CZ&JL vddh 2G i=DoK{`L .pd_SQ~ WzxDnd<B Going concern Q?"-[6[v 持续关注 {nl
4(2$ 3t^r;b Management representations `Z!NOC 与管理层的交涉沟通 {<}kqn83sT Tx!c} Audit finalization and the final review: unadjusted differences q9mYhT/Im 审核定稿和最后审查:未经调整的差异 AroXf#. <+2M,fq+ 2 -
? 6. Reporting v\ gCgx=%j 报告 )/1,Ogb%_ 学会计论坛bbs.xuekuaiji.com ;q6FdS Appendix #H1ng<QV 附录 g,seqh% Audit procedure 3"OD" 审计程序 ,'69RL?-Wg