1. Assurance engagements and external audit
保证约定和外部审计 ciudRK63M re^Hc(8M Materiality, true and fair presentation, reasonable assurance )tS-.P rA- 物质性,真实公平的描述,合理的保证 kbYeV_OwM
B/G-Yh$E Appointment, removal and resignation of auditors =7%oE[ 审计人员的的任命、免职和辞职 +L0w;w T qi(*ty Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion SHV4!xP-V 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 LH2PTW\b!6 r3qf[?3`6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior PY`L$e 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 n2{SV j(eFoZz, Engagement letter {hQ6K)s 约定书(委托书) w\Mnu}<e$ (&[[46
2. Planning and risk assessment =bLY
/ 规划和风险评估 N2ied^* 0 e4`
uVq5 General principles JN4fPGbV 一般原则 9
XLFHV(" c0_E_~ Plan and perform audits with an attitude of professional skepticism rv>^TR*,! 持专业的怀疑态度计划和执行审计工作 KL [ek GaekFbW)
Audit risks = inherent risk ×control risk ×detection risk t{d
SX?<nt 审计风险=内在风险×控制风险×检查风险 8 TiG3
C3XmK}h Risk-based approach 0:=ZkEEeU 基于风险的办法 !2tW$BP^ oH#v6{y Understanding the entity and knowledge of the business D)Q)NI 了解商业的实质和知识 H={&3poBz +*}{`L-
: Assessing the risks of material misstatement and fraud N@x
g:xr 评估材料错报和舞弊的风险 ?+0GfIV
>9H@|[C Materiality (level), tolerable error wW 2d\Zd& 重要性(级别),可容忍误差 `_vB+a ka"337H Analytical procedures a|
4~NL 分析程序 X^@I]. 445o DkG Planning an audit +nL+N 规划审计工作 71fk.16 -|S]oJy Audit documentation: working papers Zg~nlO2 审计文件:工作底稿 &fOdlQ? EH*o"N`!r The work of others K_/zuTy 其他机构的文件 l;A,0,i ::5E 8919 Rely on the work of experts F {+`uG 依靠专家的工作 p(F " / FV39QG4b4 Rely on the work of internal audit ~utJB 'gr 依靠内部审计工作 N587(wZ S4^N^lQ] 3. Internal control 2@=IT0[E\ 内部控制 Hr<o!e{Y N8r*dadDd The evaluation of internal control systems -
r7]S 对内部控制系统的评估 ->^~KVh& errH>D~ Tests of control '8 Ztj 控制测试 nmU_N:Y Kl{>jr8B3 Substantive procedures (time, nature, extent) !y:%0{l 实质性程序(时间,性质,程度) 8eBOr9l+j v``-F(i$ Transaction cycles: revenue, purchases, inventory, etc. H(
jXI 交易周期:收入,采购,库存等。 fBn"kr; l_tw<`Ep nl aM 4.Audit evidence I` K$E/ns 审计证据 I04jjr:< <*!i$(gn Obtain sufficient, appropriate audit evidence )d\j I 获取足够、适当的审计证据 "9EE1];NT
TjMe?p Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations N,dT3we 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 rl#vE's6.e $''?HjB}T The audit of specific items =J-5.0Q\_\ 审计的具体项目 TL$EV>Nr f3j{V N Receivables: confirmation vbx6I>\Y 应收帐款:确认 }v9\F-0>Q aNn"X y\ k Inventory: counting, cut-off, confirmation of inventory held by third parties g"s$}5{8: 存货:数量,减值,第三方持有存货的确认 fKC3-zm '>$EOg" Payables: supplier statement reconciliation, confirmation ~\)qi=
应付帐款:供应商的申明一致,确认 {Gq*e/ ?bZovRx Bank and cash: bank confirmation n<sd!xmqFx 银行存款和现金:银行的确认 Zv11uH-C `@d<n Auditing sampling S{4z?Ri, ' 审计抽样 *-W
#G}O0 7(M(7}EKA 5.Review
fj7|D'c 复核 D4eTTfQ RIu~ @ Subsequent events EN{]Qb06A 随后发生的事件 =deMd`=J b`yZ|j'ikd KrVcwAcq|1 \!IMaB] )VL96 did Going concern 4n #ov=)-~ 持续关注
~>O) |(moWY= Management representations V.ht,
~l 与管理层的交涉沟通 2%*MW"Q c4&' D;= Audit finalization and the final review: unadjusted differences H>9CW<8 审核定稿和最后审查:未经调整的差异 `l2O?U -@
5D M"0 ZyOv.,y 6. Reporting Fhv/[j^X 报告 Mb3}7 @/[ 学会计论坛bbs.xuekuaiji.com %ms'n Appendix 6sIL.S~c) 附录 3nT
Z)L } Audit procedure l4n)#?Q? 审计程序 u2oKH{/z