1. Assurance engagements and external audit
保证约定和外部审计 AV^Sla7|_ NR
Z>03w Materiality, true and fair presentation, reasonable assurance (f?&zQ!+ 物质性,真实公平的描述,合理的保证 Dv[ 35[Yh P]||Xbbp Appointment, removal and resignation of auditors Pdw[#X<[` 审计人员的的任命、免职和辞职 < e7
d=8q/]_p Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion kc-v(WIC 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 :{KoZd \hFIg3 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Oa|'wh ug 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 4^Ghn [G[|auKF Engagement letter KsBi<wY
约定书(委托书) *WpDavovyB H}B%OFI \+ 2. Planning and risk assessment -% Z?rn2 规划和风险评估 2q,> *B? FZ^j|2.L* General principles T?'Vb 一般原则 298@&_ B
M$+r(#t Plan and perform audits with an attitude of professional skepticism ]:vo"{*C 持专业的怀疑态度计划和执行审计工作
Zqnwf fG*366W Audit risks = inherent risk ×control risk ×detection risk PK<+tIm\ 审计风险=内在风险×控制风险×检查风险 v\:P_J @>sZ'M2mq Risk-based approach c})f&Z@< 基于风险的办法
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r iw\ yxz"9PE/P Understanding the entity and knowledge of the business P\R#!+FgW8 了解商业的实质和知识 ?#0|A?U L\Y4$e9bF8 Assessing the risks of material misstatement and fraud
+*aZ9g 评估材料错报和舞弊的风险 ;VAHgIpx; Au-h#YV Materiality (level), tolerable error $D)Ajd; 重要性(级别),可容忍误差 vMB`TpZ
).b,KSi Analytical procedures ~'<ca<Go| 分析程序 I?_YL* YXr" Planning an audit .V Cfh+*J# 规划审计工作 a{FCg%vD) M$0-!$RY Audit documentation: working papers A%$ZB9#zQ 审计文件:工作底稿 96FS-` kg^VzNX The work of others oX
#WT 其他机构的文件 OEFALt gLL8-T[9 Rely on the work of experts c/Ykk7T9-- 依靠专家的工作 nF!6 d1rIU6 Rely on the work of internal audit nPU=n[t8O 依靠内部审计工作 ~l@
h #{BHH;J+ 3. Internal control awic9uMH 内部控制 Z.DO 2=+= BrO" _ The evaluation of internal control systems }; ;Thfd 对内部控制系统的评估 5m]N%{<jAB C6T?D5 Tests of control ZcLW8L 控制测试 (6Tvu5*4U E kv
Tl- Substantive procedures (time, nature, extent) ,p\:Z3{ZH 实质性程序(时间,性质,程度) [,)G\ C@3`n;yZ= Transaction cycles: revenue, purchases, inventory, etc. mhDC1lXF 交易周期:收入,采购,库存等。 34gC[G= /eO:1c
zG. \xmp 4.Audit evidence W#.+C6/ 审计证据 %qYiE!%
& &x YO6_. Obtain sufficient, appropriate audit evidence cfP9b8J
G 获取足够、适当的审计证据 4{rqGC/ 15X.gx Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 'fIoN% 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 `UK'IN.il nde_%d
$ The audit of specific items 7a_tT;f; 审计的具体项目 p-Jp/*R5 7H l>UX,| Receivables: confirmation Y*Ra!]62 应收帐款:确认 <(c_[o/ o<8('j
Inventory: counting, cut-off, confirmation of inventory held by third parties 'OTQiI^t= 存货:数量,减值,第三方持有存货的确认 fR$_=WWN>h "-T[D9(A Payables: supplier statement reconciliation, confirmation cM hBOm* 应付帐款:供应商的申明一致,确认 a7@':Rb n Oe~x,=X) Bank and cash: bank confirmation l{o,"P" 银行存款和现金:银行的确认 e"D%eFkDW )p^" J| Auditing sampling $&~moAl 审计抽样 ~9 [O' m0Geq. 5.Review
Q_r}cL/A 复核 YstR
T1 xk*&zAt Subsequent events @y!oKF 随后发生的事件 YEPQ/Pc Oo0SDWI`( ?` lD|~ vk0b b3){D '
w z6Zt Going concern :*} -,{uX 持续关注 \]8F_K b
t{b%r Management representations -^aJ}[uaI 与管理层的交涉沟通 Z
Qk!Ia7 ZccvZl ;b Audit finalization and the final review: unadjusted differences !sG#3sUe[ 审核定稿和最后审查:未经调整的差异 Iz^vt#b { MV,>T_ ?:42jp3 6. Reporting HSk_'g(\0 报告 AxtmG\o> 学会计论坛bbs.xuekuaiji.com lD
SF Appendix }6_*i!68"U 附录 2O
2HmL Audit procedure nZ'-3 审计程序
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