1. Assurance engagements and external audit
保证约定和外部审计 r$}C<a[U upL3M` Materiality, true and fair presentation, reasonable assurance CgrQ"N5 物质性,真实公平的描述,合理的保证 VqpC@C$ v{fcQb Appointment, removal and resignation of auditors XclTyUGoK+ 审计人员的的任命、免职和辞职 +E_yEH7_) #mA(x@:* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Jk6}hUH, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 %S}uCqcAK Vm>E F~ r Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ``Q6R2[|) 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 Np/\}J&IF KP>9hEh
Engagement letter Mjy:k|aY" 约定书(委托书) HP1QI/*v R
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;j| 2. Planning and risk assessment Wi'}d6c 规划和风险评估 LzNfMvh Jt@
lH General principles tmooS7\a 一般原则 mV$ebFco0 6AGZ)gX Plan and perform audits with an attitude of professional skepticism b' y*\9Ru 持专业的怀疑态度计划和执行审计工作 f,KB BBbG .t5.(0Xk[A Audit risks = inherent risk ×control risk ×detection risk EN
2SI+ 审计风险=内在风险×控制风险×检查风险 Oo}h:3? t'l4$}( Risk-based approach IrqM_OjC 基于风险的办法 (^m]
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Auek#[ Understanding the entity and knowledge of the business {YzCgf 了解商业的实质和知识 YAOfuas]j ?<TJ}("/ Assessing the risks of material misstatement and fraud ExS5RV@v' 评估材料错报和舞弊的风险 -HG.GA 7|DG1p9C Materiality (level), tolerable error 7GYf#} N 重要性(级别),可容忍误差 ~\jP+[>M' %
D Analytical procedures 2Lf,~EV 分析程序 o8 JOpD 5M0Q'"`F: Planning an audit LV^^Bd8Ct 规划审计工作 %
/VCjuV ?K>)bA&l' Audit documentation: working papers q"u, Tnc; 审计文件:工作底稿 Yi*F;V e~N&?^M The work of others :ZV|8xI 其他机构的文件 ^w60AqR8 3ic /xy;} Rely on the work of experts %o0b~R 依靠专家的工作 U]=yCEb8p oS fr5
i Rely on the work of internal audit E1eGZ&&Gd 依靠内部审计工作 Q&eyqk 4]h/t&ppq 3. Internal control j Q5 F} 内部控制 u
]e-IYH \yr9j$ The evaluation of internal control systems -3{Q`@F 对内部控制系统的评估 rx1u*L nF <K84 Tests of control L,[Q/$S8 控制测试 rexv)!J Rql/@j`JX Substantive procedures (time, nature, extent) t0m;tb bg 实质性程序(时间,性质,程度) g"m'
C6; eU1F7LS Transaction cycles: revenue, purchases, inventory, etc. '[
t. 交易周期:收入,采购,库存等。 SK}sf9gTv 0
K%okq|n w}xA@JgQ% 4.Audit evidence 'Qy6m'esW 审计证据 R^l0Bu]X P%aqY~yF3 Obtain sufficient, appropriate audit evidence WNGX`V,d 获取足够、适当的审计证据 yE8D^M|g .<%tu 0 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &B{zS K$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 Z<nNk.G J:@gmo`M;V The audit of specific items ;llPM`) 审计的具体项目 #n>U7j9`O 41X`. Receivables: confirmation 4&mY-N7A 应收帐款:确认 V~*Gk! +f >dl5^ Inventory: counting, cut-off, confirmation of inventory held by third parties r%U6,7d=) 存货:数量,减值,第三方持有存货的确认 \sNgs#{7E7 @]l|-xGCWn Payables: supplier statement reconciliation, confirmation I%5vI} 应付帐款:供应商的申明一致,确认 B$eM wpK1nA+7N Bank and cash: bank confirmation jJ#D`iog5 银行存款和现金:银行的确认 DBAyc# U@OdQAX Auditing sampling #
e?B 审计抽样 COh#/-`\1 =XR~I 5.Review
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g 复核 LCorT- L7rgkxI7k* Subsequent events rN}pi@ 随后发生的事件 d{S'6*`D m_)- <P h50s4 4Zbn8GpC )'+[,z ;s Going concern 3``JrkPI 持续关注 'nTlCYT syl7i>P Management representations +e{ui + 与管理层的交涉沟通 9JA@m #[prG Audit finalization and the final review: unadjusted differences dA)T> 审核定稿和最后审查:未经调整的差异 HMd?` )\1>)BJq Y_%:%J 6. Reporting p1UloG\ 报告 $s7U
|F,I 学会计论坛bbs.xuekuaiji.com %~Yo{4mHs Appendix clvg5{^q[ 附录 w/#7G\U Audit procedure "'v+*H 3 审计程序 q;eb