1. Assurance engagements and external audit
保证约定和外部审计 hcf>J6ZLT @~N#)L^ Materiality, true and fair presentation, reasonable assurance }<Me%`x"
物质性,真实公平的描述,合理的保证 wK\
SeX ih YfWG| Appointment, removal and resignation of auditors Ppp&3h[dW) 审计人员的的任命、免职和辞职 z.H`a+cl g)p[A 4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion V&}Z# 9Dx 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3=K-+dhk|t A6U6SvM; Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior S7SPc 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 ;zJ_apZ:{ 4@W.{|2~ Engagement letter /KV@Ce\ 约定书(委托书) (f.A5~e eBN>|mE4N 2. Planning and risk assessment >C&!#
3 规划和风险评估 c`jTdVD d[Fsp7U} General principles qzmZ/z96 一般原则 oDP|>yXC) -OW$ Plan and perform audits with an attitude of professional skepticism {Y/ 持专业的怀疑态度计划和执行审计工作 D0]9
-h @v'<~9vG Audit risks = inherent risk ×control risk ×detection risk 4C[gW 审计风险=内在风险×控制风险×检查风险 W ][IHy< J *B`C^i Risk-based approach "bO] 基于风险的办法 #nxx
\,i> ujSzm=_P Understanding the entity and knowledge of the business |JDJ{;o 了解商业的实质和知识 v|'N|
k l >L(F{c: Assessing the risks of material misstatement and fraud q>X:z0H 评估材料错报和舞弊的风险 d+w<y~\
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G' Materiality (level), tolerable error =0-qBodbl 重要性(级别),可容忍误差 S:j0&* />oU}m"k Analytical procedures }B.C#Y$@ 分析程序 FPMk& 0VZj;Jg}q Planning an audit 2#[Y/p 规划审计工作 7/yd@#$X hh{liS% 10 Audit documentation: working papers zJy{Ry[Sb 审计文件:工作底稿
GhT7:_r~ .edZKmC6 The work of others ^
Q}1&w% 其他机构的文件 -,tYfQ;: @88 efF Rely on the work of experts /l`XJs 依靠专家的工作 WI9.?(5q %qHT!aP Rely on the work of internal audit 5 6R,+sN 依靠内部审计工作 %xruPWT:k {3Rax5Ty 3. Internal control vqHJc2yYkZ 内部控制 D^~gq`/) g=(+oK? The evaluation of internal control systems oGqv,[$qN 对内部控制系统的评估 #+G2ZJxL| [ bW=>M Tests of control KWUz]>Z 控制测试 +g[B &A!d+ ..:V3]-D Substantive procedures (time, nature, extent) rifxr4c[X> 实质性程序(时间,性质,程度) C"{on% Z^l!y5s/H Transaction cycles: revenue, purchases, inventory, etc. 5HN<*u%z 交易周期:收入,采购,库存等。 ["M> ?X1#b2s Y Pc< 4.Audit evidence EHHxCq? 审计证据 bM-Rj1#Lo &^H
"T6 Obtain sufficient, appropriate audit evidence ;cr6Xop#? 获取足够、适当的审计证据 h"ylpv+ %},gE[N!J Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /WfVG\NF 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 %np#Bv-L t["D
f;"O The audit of specific items j1<1D@UO 审计的具体项目 G= cxc_9 Anv8)J!9u Receivables: confirmation C":\L>Ax 应收帐款:确认 3Y-v1.^j
Yn>zR I Inventory: counting, cut-off, confirmation of inventory held by third parties AF$ o>f 存货:数量,减值,第三方持有存货的确认 p'qH [<s )mdNvb[*n Payables: supplier statement reconciliation, confirmation Y ,yaB)&Ih 应付帐款:供应商的申明一致,确认 o}A #- gpWS_Dw9 Bank and cash: bank confirmation B6\VxSX4{ 银行存款和现金:银行的确认 NO^t/(Z u2]g1XjeG Auditing sampling ai4^NJn 审计抽样 [{F7Pc J36@Pf]h 5.Review
F* }Q^% 复核 VWy:U#;+8 C4tl4df9 Subsequent events M[u3]d
N 随后发生的事件 , ~xU>L^ =bWq 3aP)P (N|xDl&; :, [!8QP i(;-n_:,` Going concern >;v0
zE 持续关注 L0b]^_tI \STvBI? Management representations q&Wwtqc9 与管理层的交涉沟通 RCYbRR4y PV6*-[ Audit finalization and the final review: unadjusted differences 2gAdZE&Y 审核定稿和最后审查:未经调整的差异 X-#mv|3 hX%v`8 (B,t
1+% 6. Reporting y=xe<#L 报告 &6=ZT:.6Te 学会计论坛bbs.xuekuaiji.com YwWTv Appendix Q 02??W 附录 *.%)rm Audit procedure NoZ4['NI\ 审计程序 !a(qqZ|s