1. Assurance engagements and external audit
保证约定和外部审计 !4
}Wp.
nq*D91Q Materiality, true and fair presentation, reasonable assurance q j*77 物质性,真实公平的描述,合理的保证 BUU ) Sz "[2D&\$ Appointment, removal and resignation of auditors 8M6Qn7{L 审计人员的的任命、免职和辞职 w!/|aZ~* f"d4HZD^ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion uE&2M>2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 _MzdbUb5, wQrD(Dv(yA Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f=Kt[|%'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 N3|aNQ=X0 BF(Kaf;<t. Engagement letter ;s w3MRJ 约定书(委托书) f= 33+8I Ya
~
l
Pc 2. Planning and risk assessment [OwrIL 规划和风险评估 T#=&oy7 W
-ol*S General principles iYl{V']A 一般原则 M%N_4j. rE4qPzL Plan and perform audits with an attitude of professional skepticism H 2UR 持专业的怀疑态度计划和执行审计工作 jHM}({)- OIrr'uNH Audit risks = inherent risk ×control risk ×detection risk 2D"\Ox 审计风险=内在风险×控制风险×检查风险 {>zQW{! ez^b{s` Risk-based approach g?e-D.pSF 基于风险的办法 z1~FE jrm
L>0NZ Understanding the entity and knowledge of the business
4d )Q 了解商业的实质和知识 d<>jhp5el IjrjLp[z$ Assessing the risks of material misstatement and fraud ~w}Zv0 评估材料错报和舞弊的风险 B{-+1f4 -LMO
f[v? Materiality (level), tolerable error Jk=d5B 重要性(级别),可容忍误差 a+p_47 xa Bt1&C?_$T Analytical procedures & <Jvaf_= 分析程序
!_LRuqQ?" hxj[gE'R( Planning an audit KI8Q
=* 规划审计工作 uJ>_
2 D>I|(B!.p8 Audit documentation: working papers w\Bx=a>vc 审计文件:工作底稿 etLA F te8lF{R The work of others U\`H0' 其他机构的文件 X?Z#k~JR h2fTG Rely on the work of experts x#&%lJT 依靠专家的工作 {-kV~p ]QK@zb}x Rely on the work of internal audit ]2'{W]m 依靠内部审计工作 mp+lN: eXsFPM 3. Internal control *<T,Fyc| 内部控制 bF{14F$ DeL7sU The evaluation of internal control systems pm~uWXqxr= 对内部控制系统的评估 *WX,bN6Ot >aV
Q Tests of control 0G"I}Jp{ 控制测试 Y]!{
nW LG3:V'| Substantive procedures (time, nature, extent) fxL0"Ry 实质性程序(时间,性质,程度) =a3qpPkx iPoDesp Transaction cycles: revenue, purchases, inventory, etc. kqie|_y 交易周期:收入,采购,库存等。 YQk<1./}I l~9P4
, C!r9+z)< 4.Audit evidence K=mW`XXup 审计证据 d
%Z+.O ,
,=7deR Obtain sufficient, appropriate audit evidence ^@0-E@ {c
获取足够、适当的审计证据 L?gak@E GMO|A.bzzN Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 235wl 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 PgY q=|]` (e$/@3* The audit of specific items .^J7^Ky, 审计的具体项目 M&5;Qeoiv Z>#MTxU( Receivables: confirmation :Sj r 应收帐款:确认 M)oJ06`K
0^PI&7A?y Inventory: counting, cut-off, confirmation of inventory held by third parties :jp4 !0w 存货:数量,减值,第三方持有存货的确认 +o\s
|G|l }4n?k'_s? Payables: supplier statement reconciliation, confirmation 5wws8w 应付帐款:供应商的申明一致,确认 wEImpsC` )FG<|G( Bank and cash: bank confirmation cNd2XQB9= 银行存款和现金:银行的确认 oqOXRUy 3g#fX{e_5! Auditing sampling zkt+"P{az[ 审计抽样 m8|&z{ ,^
_aqH 5.Review
>
CPJp!u 复核 '
h6Vj6 %7$oig\wE Subsequent events 'e(
`2 随后发生的事件 Tmo+I4qoL ir4uy D*oJ
z3[ : Jh W~1MeAI Going concern ]c8O"4n
n 持续关注 /!*gH1s MpV6Vbp Management representations hk O)q|1 与管理层的交涉沟通 dD2N!umW ZhWtY Audit finalization and the final review: unadjusted differences b (,X3x* 审核定稿和最后审查:未经调整的差异 C(-bh]J #0HF7C3 ~?pF'3q 6. Reporting .g7ebh6D 报告 }xl
@:Qo 学会计论坛bbs.xuekuaiji.com *n)3y.s Appendix NC 0H5 附录 7^bO` Audit procedure (YjY=F 审计程序 ;mXr])J