1. Assurance engagements and external audit
保证约定和外部审计 tr7FV1p AM##:4
Materiality, true and fair presentation, reasonable assurance FB@c
+*1 物质性,真实公平的描述,合理的保证 @Qd6a:-6 JI )+ Appointment, removal and resignation of auditors
#QZg{ 审计人员的的任命、免职和辞职 jD0^,aiG T2Cdw\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion B:ddlxT$ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !6|Kpy8 JXBW0|8b Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 9?gLi!rd 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 BMU~1[r En+4@BC Engagement letter * kgbcU f8 约定书(委托书) 2|tZ xlt- Zp@p9][C 2. Planning and risk assessment `kyr\+hp 规划和风险评估 N4!YaQQ;} dTyTj|"x{ General principles
V!c{%zd 一般原则 xBG&ZM4"^f JoKD6Q1D Plan and perform audits with an attitude of professional skepticism Z4}
Yw{=f 持专业的怀疑态度计划和执行审计工作 =r+u!~%@'' ~6!=_" Audit risks = inherent risk ×control risk ×detection risk m^U\l9LE 审计风险=内在风险×控制风险×检查风险 tbAN{pX //Ioh (N Risk-based approach +
}( 基于风险的办法 ,nMLua\ [:a;|t Understanding the entity and knowledge of the business ?ZdHuuDN~ 了解商业的实质和知识 !#3#}R.$Fl &xr?yd Assessing the risks of material misstatement and fraud #g4X`AHB 评估材料错报和舞弊的风险 nE]R0|4h y_qFXd Materiality (level), tolerable error
T'\lntN 重要性(级别),可容忍误差 #E5#{bra q ]rsp0P2 Analytical procedures qOZe\<.V< 分析程序 7R<<}dA] /QHvwaW[ Planning an audit p(Y'fd} 规划审计工作 `zC_?+ $"J+3mO Audit documentation: working papers g[-'0d\1 审计文件:工作底稿 r&0v,WSp&S M^mS#<
!y The work of others 3?Bq(( 其他机构的文件 RFDwL~-p =
B*,S#r Rely on the work of experts ;*wZgl 依靠专家的工作 FlD
!? i4'?/UPc Rely on the work of internal audit s=~r. x 依靠内部审计工作 0mH>fs 4 Z?G-~3]e 3. Internal control 3tS~/o+]
内部控制 *<xEM- z]=A3!H/Y The evaluation of internal control systems bCdEItcD 对内部控制系统的评估 vov"60K pUYa1 = Tests of control P`Anf_ 控制测试 Uj0DX>I @wYuc{%S Substantive procedures (time, nature, extent) _Wk!d3bsx 实质性程序(时间,性质,程度) %z`bu2 9W5vp:G Transaction cycles: revenue, purchases, inventory, etc. jToA"udW/ 交易周期:收入,采购,库存等。 bxc#bl3 L 2Os\ '?v.O} 4.Audit evidence 1;4TA}'H 审计证据 oslrv7EK
U" aFi Obtain sufficient, appropriate audit evidence (VWTYG7 获取足够、适当的审计证据 :?U1^!$$1 PLw;9^<
Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }PK8[N
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 j Bl I^ X[(u]h` The audit of specific items i.)kV B 审计的具体项目 55zimv&DV 06]J] Receivables: confirmation S)n~^q 应收帐款:确认 {O]Cj~} tegLGp@_ Inventory: counting, cut-off, confirmation of inventory held by third parties kZ[E493bV 存货:数量,减值,第三方持有存货的确认 s0E:hn: yw{GO([ZQ Payables: supplier statement reconciliation, confirmation Zv
kO#j 应付帐款:供应商的申明一致,确认 ]p `#KVW /$%apci8 Bank and cash: bank confirmation %_(e{Mf) 银行存款和现金:银行的确认 R8W{[@ wg<DV!GZ Auditing sampling ES(b#BlrP/ 审计抽样 ^^
{K[sLB J3oH^ 5.Review
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Mb Q 复核 w=rh@S] p4fU/ Subsequent events *FQrmdwb]L 随后发生的事件 >TeTa l ;xN4L ';^VdR]fk H CZ#7Z @v2_gjRe Going concern l7Zqk GG] 持续关注 `&LPqb >j4;{r+eQw Management representations Y#=0C*FS 与管理层的交涉沟通
qdx(wGG _Q t Audit finalization and the final review: unadjusted differences x<>#G~- 审核定稿和最后审查:未经调整的差异 VA&_dU]* N8@Fj!Zi ,_!pUa
l 6. Reporting U,gg@!1GJo 报告 5hr$tkkL 学会计论坛bbs.xuekuaiji.com }G]6Rip3 Appendix U6t>UE6k 附录 z
{wJQZ9" Audit procedure 7.,C'^ci 审计程序 bz[U<