1. Assurance engagements and external audit
保证约定和外部审计 c:51In|~{C M:nXn7)+ Materiality, true and fair presentation, reasonable assurance RWXj)H)w 物质性,真实公平的描述,合理的保证 FcsEv
{#U co<){5zOT Appointment, removal and resignation of auditors #*
S0d1 审计人员的的任命、免职和辞职 iH(
K[F / >RBq&'f Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]ODC+q1 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #v')iR"
5}~*,_J2Z Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T2}I,{U 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 hX 9.%-@sR 1?)<*[ Engagement letter d^Ra1@0"q2 约定书(委托书) bP Er+?fu /^#k/z 2. Planning and risk assessment AzN.vA)q 规划和风险评估 ay'=M`uO_ #:vos VqG General principles RV^2[Gdi 一般原则 zV4%F"- <=
cj) Plan and perform audits with an attitude of professional skepticism LlRvm/ 持专业的怀疑态度计划和执行审计工作 }`IN5NdYp ^;NM'Z Audit risks = inherent risk ×control risk ×detection risk r1-?mMSU& 审计风险=内在风险×控制风险×检查风险 FI*.2rdSR A86#7 Risk-based approach 0[T!}F^%e 基于风险的办法 }%y_LcL ?9v!UT Understanding the entity and knowledge of the business X5qU>'?` 了解商业的实质和知识 A!<R? %6L!JN Assessing the risks of material misstatement and fraud _"a(vfl# 评估材料错报和舞弊的风险 gO4J[_ 23pHB|X Materiality (level), tolerable error }^?dK3~q 重要性(级别),可容忍误差 .-`7Av+7 .
~G>vVb Analytical procedures _7]5Q 分析程序 88pz<$ =d7 lrx+z Planning an audit REoFP;H~ 规划审计工作 P)^K&7X o,D>7|h Audit documentation: working papers N^h,[ 审计文件:工作底稿 -YA1Uk C
n\'sb{ The work of others r&1N8
o 其他机构的文件 4'Vuhqk 5^GUuFt5m Rely on the work of experts %nF6n:| : 依靠专家的工作 /qo. Z WsJ3zZc Rely on the work of internal audit isDBNXV: 依靠内部审计工作 ^z9ITGB~tV H]UM2. 3. Internal control 4rwfY<G 内部控制 $62ospR^Y 26o68U8&y The evaluation of internal control systems !7AW_l9`i 对内部控制系统的评估 exTpy +X
cB 5S> Tests of control lp!@uoN^T 控制测试 G}BO!Z6 /ta-jOcRH& Substantive procedures (time, nature, extent) hP
`3Ao 实质性程序(时间,性质,程度) a`q">T%q C%}FVO\c Transaction cycles: revenue, purchases, inventory, etc. RQ9fA1YP 交易周期:收入,采购,库存等。 22}J.'Zb yew9bn0a= *1ku2e]z 4.Audit evidence 2P!Pbl< 审计证据 {/XzIOO;b ]*%0CDY6`N Obtain sufficient, appropriate audit evidence vs7Hg)F 获取足够、适当的审计证据 9N5&N3 d=xU
f`^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations %:N5k+} 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 r<UZ\d - |"5NI'X? The audit of specific items t$]lK6 审计的具体项目 /XS}<!)% A$;U*7TJuO Receivables: confirmation ::9U5E;! 应收帐款:确认 rVt6tx
jGb+bN5U7 Inventory: counting, cut-off, confirmation of inventory held by third parties (/v(.t 存货:数量,减值,第三方持有存货的确认 DFVaZN?~
$;@^coz9U Payables: supplier statement reconciliation, confirmation lyF~E 应付帐款:供应商的申明一致,确认
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/wG Bank and cash: bank confirmation dE.R$SM 银行存款和现金:银行的确认 ?\(E+6tpP XcR2]\ Auditing sampling @4sv(HyDY 审计抽样 X4Q?
]{ +]Po!bN@@ 5.Review
x`WP*a7Fk] 复核 U$# ?Lw / /3iai Subsequent events 7xO
=:* 随后发生的事件 g.SFl sn@gchO9s Al
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\ Going concern *_!nil 3(i 持续关注 A'c0zWV2 CDK0 $W n Management representations %qV=PC 与管理层的交涉沟通 r0+lH:G*q Uk`ym Audit finalization and the final review: unadjusted differences ;;2XLkWu 审核定稿和最后审查:未经调整的差异 8uP,#D<wZ )U`6` &F CJ8X Ky
6. Reporting r.lH@}i%n 报告
z4HIDb 学会计论坛bbs.xuekuaiji.com "|{NRIE Appendix
g1@zk$ 附录 O6pswMhAc Audit procedure blpX_N 审计程序 FDbb/6ku