1. Assurance engagements and external audit
保证约定和外部审计 IuP~Vt{m ]d[e Materiality, true and fair presentation, reasonable assurance TgjjwcO Y 物质性,真实公平的描述,合理的保证 c
$r"q :\ $1 B?@~& Appointment, removal and resignation of auditors md<^x(h"< 审计人员的的任命、免职和辞职 EVLL,x.~:z TrzAgNt Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion U"/T`f'H z 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 *lA+-gkK* S`YT"|~ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior bvJ@H
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职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 {St- 9QX!HQ|5y8 Engagement letter m-$}'mEO 约定书(委托书) 9]Ue%%vM JwxKWVpWv 2. Planning and risk assessment
lTu& 9) 规划和风险评估 2]?=\_T DzMg^Kp General principles &k,DAx`rN; 一般原则 ROn@tW "p3<-06 Plan and perform audits with an attitude of professional skepticism *Sdx:G~gp 持专业的怀疑态度计划和执行审计工作 N$e
mS [ KgO:},c Audit risks = inherent risk ×control risk ×detection risk M.,DXEZT 审计风险=内在风险×控制风险×检查风险 Q*I8RAfd OQfFS+6 Risk-based approach ~}j+~ 基于风险的办法 W/\VpD) ?; Ph]b6 Understanding the entity and knowledge of the business qD*y60~]zz 了解商业的实质和知识 n=4 pTi7Xy!Cw Assessing the risks of material misstatement and fraud ;8XRs?xyd 评估材料错报和舞弊的风险 nK03x YA {e|.AD Materiality (level), tolerable error $%cHplQz5 重要性(级别),可容忍误差 <$s
sU{5 UL}wGWaoG Analytical procedures
;AJQ2 分析程序 vVSDPlN; m-azd~r[ Planning an audit UJh;Hp: 规划审计工作 pD({"A.x9z X-nC2[tu'W Audit documentation: working papers vTx>z\7q, 审计文件:工作底稿 Z6${nUX C`t@tgT The work of others R+NiIoa 其他机构的文件 'm~=sC_uL [5~mP`
He Rely on the work of experts u$^tRz9 依靠专家的工作 YX-~?Pl L<V20d9 Rely on the work of internal audit !5d n7Wuj
依靠内部审计工作 c^=
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V1( 3. Internal control "22./vWV|i 内部控制 <l1/lm<# ])?dqgwa The evaluation of internal control systems Kvg=7o 对内部控制系统的评估 KJFQ)#SW! Qb@j8Xa4[ Tests of control ),{3LIr 控制测试 ai;!Q%B#Q ++~
G\T9H Substantive procedures (time, nature, extent) _j+,'\B 实质性程序(时间,性质,程度) q tOuA :
fmV||Q Transaction cycles: revenue, purchases, inventory, etc. q5g_5^csM{ 交易周期:收入,采购,库存等。 VQ!4(
<XD #xmiUN,| ?e-rwaW 4.Audit evidence iY>xx~V 审计证据 :G#%+, Q+f|.0r Obtain sufficient, appropriate audit evidence s-*N_Dv 获取足够、适当的审计证据 pXNhU88 Oi?Q^ISxP Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _3
[E$Lg 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ;s3@(OnjZ fp||<B The audit of specific items ^I/(9KP# 审计的具体项目 nxN("$'cq f]1 $` Receivables: confirmation Db2#QQ 应收帐款:确认 9I 6^-m@: <;i&-, Inventory: counting, cut-off, confirmation of inventory held by third parties ~oOv/1v}, 存货:数量,减值,第三方持有存货的确认 3Dc^lfn 2;]tIt d1 Payables: supplier statement reconciliation, confirmation w+rw<,u% 应付帐款:供应商的申明一致,确认 HV`u#hZ7C E2
'Al6^C Bank and cash: bank confirmation AkjoD7.* 银行存款和现金:银行的确认 &/EZn xl 3znhpHO) Auditing sampling sUF5Yq:9 审计抽样 .~'q
yD2V CWs;1`aP 5.Review
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Q>Kw 复核 R7Tl1!,h
UDpI @ Subsequent events #O^zA`D 随后发生的事件 a
w~a/T: j+<!4 0# RW>F %P ~l+~MB a[^dK- Going concern ?{Xp'D\z 持续关注 /x-tl)(s= oQyMs> g Management representations avS9 "e 与管理层的交涉沟通 "6$+B/5 $o\Uq Audit finalization and the final review: unadjusted differences ]H:K$nmX 审核定稿和最后审查:未经调整的差异 ,^xsdqpe K6<1& nkk GJV! 6. Reporting n=fR%<v 报告 Vfw +m1sS 学会计论坛bbs.xuekuaiji.com [-[|4|CnOm Appendix :+DAzjwO< 附录 HV3wU EI3 Audit procedure jM@@N. 审计程序 u*;53 43