1. Assurance engagements and external audit
保证约定和外部审计 % #|S vUj7rDT| Materiality, true and fair presentation, reasonable assurance M}us^t* 物质性,真实公平的描述,合理的保证 #Etz}:%W <sd
Qvlx$- Appointment, removal and resignation of auditors a#KxjVM 审计人员的的任命、免职和辞职 T*'5-WV|3t C%G-Ye|@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <o
p !dS 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !L> 'g l*pCG`@J# Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior cj5pI?@e) 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Z;lE-`Z*(F aiU n
bP Engagement letter A:k`Ykr[ 约定书(委托书) YIjBKh ./.E=
,j 2. Planning and risk assessment ]+,Z() 规划和风险评估 0(0Ep(Vj =]"[?a > General principles vzy/Rq 一般原则 Cc9<ABv? 8+ `cv" Plan and perform audits with an attitude of professional skepticism qAkx52v6 持专业的怀疑态度计划和执行审计工作 A qE,zW .viA +V Audit risks = inherent risk ×control risk ×detection risk /V:%}Z 审计风险=内在风险×控制风险×检查风险 J6\<>5A? (9'MdH Risk-based approach W@/D2K( 基于风险的办法 #& Rx( i_f"?X;D Understanding the entity and knowledge of the business 7;c{lQ
Oj} 了解商业的实质和知识 Fx)]AJ~[t t+p-,ey^@ Assessing the risks of material misstatement and fraud Bqa%L.N2SS 评估材料错报和舞弊的风险 u{exQ[,E (z+[4l7 Materiality (level), tolerable error b-%7@j 重要性(级别),可容忍误差 k'
pu%nWN rcNM,!dZ Analytical procedures YIt:_][* 分析程序 `d8}3D rJD>]3D 5p Planning an audit E$*I.i_m 规划审计工作 'j>^L 5+giT5K*h Audit documentation: working papers vg
*+>lbA 审计文件:工作底稿 o y}(
Mx0c
#d. The work of others
pO=bcs8Z 其他机构的文件 )`
' TkmN.@w_C Rely on the work of experts `Fu|50_@V 依靠专家的工作 ! X*L<)=nh Sr%~
5Q[W Rely on the work of internal audit +=U` 依靠内部审计工作 u [fQvdl w{#%&e(q" 3. Internal control i8u9~F 内部控制 ';zLh .|x0du| The evaluation of internal control systems R0-ARq#0< 对内部控制系统的评估 u;1#eP\; |M0 XLCNd_ Tests of control ZVgR7+`]# 控制测试 1b* dC;< <P$b$fh/
Substantive procedures (time, nature, extent) &Lk@Xq1
实质性程序(时间,性质,程度) E8
#y9q |LiFX5!\ Transaction cycles: revenue, purchases, inventory, etc. ojtc Kw 交易周期:收入,采购,库存等。 st/Tb/ g 9>p?XY ;MNE
e%
TJ 4.Audit evidence z[IG+2 审计证据 T|ZT&x$z #d(6q$IE Obtain sufficient, appropriate audit evidence aN%t>*?Xa 获取足够、适当的审计证据 8I NVn'G ]:m*7p\uk Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations - stSl* 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 6L'cD1pu E(8O3*= The audit of specific items I`DdhMi7 审计的具体项目 u\smQhQGE KDg!Y(m{ Receivables: confirmation K31Fp;K 应收帐款:确认 @b-?KH &hjrJ/'^ Inventory: counting, cut-off, confirmation of inventory held by third parties e>sr)M 存货:数量,减值,第三方持有存货的确认 zVkHDT[ \'BKI; Payables: supplier statement reconciliation, confirmation C@hnT<e 应付帐款:供应商的申明一致,确认 3l5q?" $ rbQA6_U 5A Bank and cash: bank confirmation PN+,M50;1 银行存款和现金:银行的确认 t~,!a? S7 in(n[K Auditing sampling U>ob)-tl 审计抽样 D-~HJ 0`,a@Q4 5.Review
++Az~{W7 复核 6;[iX`LL kf&id/|
Subsequent events O_(J',++ 随后发生的事件 vE6/B"b $o{f)'.>n $].< / NVJvCs)3f 0y2iS't
Going concern [4PG_k[uTJ 持续关注 sN^R Z0!> [rE,fR Management representations g&riio7lx 与管理层的交涉沟通 k3^S^Bv\ 9.SPxd~
Audit finalization and the final review: unadjusted differences %w'@:~0 审核定稿和最后审查:未经调整的差异 gLd3,$Ei 1UxRN7 jO!!. w 6. Reporting @qg=lt|(F 报告 &[23DrI8 学会计论坛bbs.xuekuaiji.com L{<E'#@F Appendix lZ/Yp~2S 附录 Q9FY.KUM Audit procedure b`18y cVME 审计程序 ?}B_'NZ%