1. Assurance engagements and external audit
保证约定和外部审计 7g{JE^u d72
yu3 Materiality, true and fair presentation, reasonable assurance twldw
uN 物质性,真实公平的描述,合理的保证 9%ct n@bkZ/G Appointment, removal and resignation of auditors og+Vrd 审计人员的的任命、免职和辞职 ?Y\WSI?i hTby:$aCg Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion BBX/ &d8n 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3ZSU^v ]CS
N7Q+l Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f]Aa$\@b 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 UDJ#P9uy Pk5\v0vkg Engagement letter r
SoT]6/ 约定书(委托书) Edh9=sxL xk8
NX-: 2. Planning and risk assessment 0VR,I{<.{ 规划和风险评估 5gx;Bp^_ :|I"Em3R General principles h;}
fdk 一般原则 $E:z*~? loq2+( Plan and perform audits with an attitude of professional skepticism "AMw o(Yi 持专业的怀疑态度计划和执行审计工作 wp~KrUlR Z
*l&<q># Audit risks = inherent risk ×control risk ×detection risk A~?)g!tS< 审计风险=内在风险×控制风险×检查风险 -2U|G z:dW 'U?1 Risk-based approach }Sh@.3* 基于风险的办法 /N/jwLr "Gqas bX Understanding the entity and knowledge of the business n~w[ajC/ 了解商业的实质和知识 (
l2n%LL]* +['1~5 Assessing the risks of material misstatement and fraud 2"Unk\Y 评估材料错报和舞弊的风险 #>5T,[{?j 5|bfrc Materiality (level), tolerable error ] 4*E: 重要性(级别),可容忍误差 )
AGE"M3X KV{ Analytical procedures 5PpS/I:on 分析程序 %_5?/H@%3z Lq@uwiq! Planning an audit 3dtL[aVwY 规划审计工作 0H'G./8 h;cw=G Audit documentation: working papers ] TZ/=Id 审计文件:工作底稿 J<cY'?D /b4>0DXT5 The work of others dt<P6pK- 其他机构的文件 YB{'L +Wbw 1':};}dCJ Rely on the work of experts H}usL)0&& 依靠专家的工作 RSjcOQ8&.w V3
~&R:Z9e Rely on the work of internal audit cft@sY 依靠内部审计工作 ?FZ)
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".6=E#W 3. Internal control _w5c-\-PUM 内部控制 `RE
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3;`A7, The evaluation of internal control systems N_0B[!B] 对内部控制系统的评估 `Z2-<:]6&a 7$L*nf Tests of control `P;3,@
e 控制测试 .36]>8 @_#]
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Substantive procedures (time, nature, extent) $D*Yhv!/ 实质性程序(时间,性质,程度) 6* tky; N;cSR\Ng Transaction cycles: revenue, purchases, inventory, etc. }hc+ENh 交易周期:收入,采购,库存等。 f_. 0 uM cm>+f ^4?n a7z%)i;Z 4.Audit evidence p<RIvSqM 审计证据 C8 $KVZ clT[?8* Obtain sufficient, appropriate audit evidence #\LYo{op/. 获取足够、适当的审计证据 > mP([] t0ZaI E Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Ige*tOv2 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Oh7wyQiV }A<fCm7 The audit of specific items drB$q[Ak9 审计的具体项目 V67<Ky> P`n"E8"ab< Receivables: confirmation 1L_(n
应收帐款:确认 PW*[(VX ,Mn?h\ Inventory: counting, cut-off, confirmation of inventory held by third parties 1W>0 存货:数量,减值,第三方持有存货的确认 |f[:mO l
]5!$N* Payables: supplier statement reconciliation, confirmation 6?l|MU"Q. 应付帐款:供应商的申明一致,确认 TzV~I\a| *,XT;h$'> Bank and cash: bank confirmation ,LDdL 银行存款和现金:银行的确认 }Szs9-Wns 3=^B
&AB Auditing sampling 'R n\CMTH 审计抽样 @p9YHLxLjQ YD;"_yH 5.Review
\'P79=AU 复核 v-}D>)M^W 4~0@(3 Subsequent events /|[%~`?BM 随后发生的事件 )m10IyUAY ek0,@Vg9 BbNl:` wgKM6? ia%U;M Going concern vsbD>`I
持续关注 {&)E$M /h K/t; Management representations q>dERN& 与管理层的交涉沟通 !u%XvxJwDb W&9X <c* Audit finalization and the final review: unadjusted differences FmtV[C# 审核定稿和最后审查:未经调整的差异 PWN$x`h g[ qyY]:
(8 d>`s+B9K0 6. Reporting 0d #jiG 报告 ZTi KU) 学会计论坛bbs.xuekuaiji.com qfB!)Y Appendix ne'Y {n(8% 附录 jsIT{a*] Audit procedure 0"xD>ue& 审计程序 `&o>7a;