1. Assurance engagements and external audit
保证约定和外部审计 ?-j/X6(\( f7*Qa!!2p] Materiality, true and fair presentation, reasonable assurance <6(0ZO%,C! 物质性,真实公平的描述,合理的保证 6_%Cd`4Z :aOR@])>o Appointment, removal and resignation of auditors >*EZZ\eU! 审计人员的的任命、免职和辞职 DQ8/]Z{H li[[AAWVm Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ykC3Z<pI. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Qhj']>#g J'2 Y
rn Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior OkC.e')Vx 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 _WNbuk0 48 -j Engagement letter %1
)c{7 约定书(委托书) k'8q/]
5$ik|e^:y 2. Planning and risk assessment G
y[5'J` 规划和风险评估 !\#Wq{p>W* gs1yWnSv5 General principles G/JGb2I/7| 一般原则 &KMI C brTNwRze Plan and perform audits with an attitude of professional skepticism +2{ f>KZ 持专业的怀疑态度计划和执行审计工作 B=]j=\o <Z.`X7]Uk Audit risks = inherent risk ×control risk ×detection risk Sqi9'-%m 审计风险=内在风险×控制风险×检查风险 t0f7dU3e;L ^1 ){
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( Risk-based approach uzxwJs'fz 基于风险的办法 9 &r]k8K 4
Y=0>FlY0 Understanding the entity and knowledge of the business (RI)<zaK
; 了解商业的实质和知识 3u
j|jwL 6-\Mf:%B Assessing the risks of material misstatement and fraud >\K=)/W2 评估材料错报和舞弊的风险 -n7@r X QLP|v;" Materiality (level), tolerable error hwM<0Jf 重要性(级别),可容忍误差 M_!]9#:K7 At@0G\^ Analytical procedures $Z;8@O3 分析程序 oU)(/ ~ox}e(xy Planning an audit 5
Y&`Z J 规划审计工作 sq=EL+=j B=*0 Audit documentation: working papers vk|f"I 审计文件:工作底稿 I'IFBVhaYn /{l_tiE7 The work of others >h%>s4W 其他机构的文件 W!HjO; FV9{u[3m Rely on the work of experts HIw)HYF2 依靠专家的工作 1M`>;fjYa ;uAh)|;S# Rely on the work of internal audit @MibKj>o 依靠内部审计工作 D,=~7/g 7W}%ralkg 3. Internal control 1$DcE> 内部控制 k% \;$u=% o`,}b1lh The evaluation of internal control systems ~ ?nn(Q- 对内部控制系统的评估 ~hq\XQX 3]1 !g6 Tests of control +E9G"Z65iP 控制测试 FrMXf,} `=;}I@]zj) Substantive procedures (time, nature, extent) f~l pa7 实质性程序(时间,性质,程度) .pZYPKMaE 28v^j*=*
\ Transaction cycles: revenue, purchases, inventory, etc. "3jTU 交易周期:收入,采购,库存等。 nN$.^!;& #rW
-jW=A ps:"0^7 4.Audit evidence RUr ~u 审计证据 ;e_us!Sn ?
IeBo8 Obtain sufficient, appropriate audit evidence a9&[Qv5-/ 获取足够、适当的审计证据 Mm,\e6#* kj|Oj+& Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations VS4Glx73 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 \
P6 ! 3_G0eIE"u The audit of specific items i9 CQ~ 审计的具体项目 ;fV"5H)U\ w)J-e gc Receivables: confirmation 'r=2f6G>cP 应收帐款:确认 Wk^{Tn/] 'O 7:=l Inventory: counting, cut-off, confirmation of inventory held by third parties 0X99D2c 存货:数量,减值,第三方持有存货的确认 7`~0j6FY ^+%bh/2_W Payables: supplier statement reconciliation, confirmation OE[7fDe' 应付帐款:供应商的申明一致,确认 :)Es]wA#HZ 5G6 P p7[ Bank and cash: bank confirmation DMA7eZf'Hv 银行存款和现金:银行的确认 V1P]pP :icpPv Auditing sampling 3R$R?^G 审计抽样 VO1 @Wd(>*"zw 5.Review
C!547(l[ 复核 p".wqg*W Ax|'uvVAPT Subsequent events Q2oo\ 随后发生的事件 PC"=B[OlJ 1LFad>` 3qGz(6w6E QDJ#zMxFD
KiMlbF.~V Going concern 8S#&XS>o 持续关注 oGZuYpa9 \+Qd=,!i( Management representations })8D3kzX) 与管理层的交涉沟通 oFyB-vpYQV b!MN QGs Audit finalization and the final review: unadjusted differences ^Rl?)_)1HE 审核定稿和最后审查:未经调整的差异 _&G_SNa _)LXD,LA KN@ [hb
7% 6. Reporting &B:L9^ 报告 L\#G#1x8 学会计论坛bbs.xuekuaiji.com *EO*Gg0d Appendix NG\'Ii:-J 附录 |61ns6i! Audit procedure 1fJ~Wp @1 审计程序 t~}c"|<t