1. Assurance engagements and external audit
保证约定和外部审计 BcO2* 3 4J|t} Materiality, true and fair presentation, reasonable assurance vX24W*7 物质性,真实公平的描述,合理的保证 #/=yz<B s(LqhF[N2] Appointment, removal and resignation of auditors fB
}5,22 审计人员的的任命、免职和辞职 p<['FRf" PY<V Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion :2d9ZDyD 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ~}ZX^l&k{P )F2tV ]k\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #e|kA&+8M 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 -T6%3>h V]cY+4
Y Engagement letter 9
@+X?Nhv5 约定书(委托书) )yAPYC f^)nZ:~ 2. Planning and risk assessment .]l2)OlLQ 规划和风险评估 @(?d0xCg na; ^/_U@ General principles &y+*3,!n8 一般原则 0t0:soZx }=4".V`-o Plan and perform audits with an attitude of professional skepticism p5BcDYOw` 持专业的怀疑态度计划和执行审计工作 _(
Cp DYl{{L8@ Audit risks = inherent risk ×control risk ×detection risk m,q<R1 审计风险=内在风险×控制风险×检查风险 dK$dQR# [=!MS?-G Risk-based approach o`Brr: 基于风险的办法 <p
.[E]a2_ tTamFL6 Understanding the entity and knowledge of the business
!A0bbJ 了解商业的实质和知识 Ww4G 4(ZV\}j1 Assessing the risks of material misstatement and fraud r\`m[Q 评估材料错报和舞弊的风险 Z%Kj^
M :UciFIa Materiality (level), tolerable error KgSxF# 重要性(级别),可容忍误差 'm:B(N@+ Jz b".A Analytical procedures ,' B=eY, 分析程序 31Du@h8YX DR=1';63 Planning an audit g/gL
G:C 规划审计工作
.[A S rP_)*) Audit documentation: working papers mg]dK p 审计文件:工作底稿 xn[di-LF np(<Ap r The work of others \[jItg,+ 其他机构的文件 T]`"
Xl8 1jVcL)szU Rely on the work of experts ?sE21m?b- 依靠专家的工作 ,Fiiw "(GeW286k Rely on the work of internal audit =G6@:h= 依靠内部审计工作 v2R:=d
')> ".IhV<R 3. Internal control O:)@J b2 内部控制 Vo[4\h#$ y
6<tV. The evaluation of internal control systems ;<H2N0qJ( 对内部控制系统的评估 i=@*F$, 4+"SG@i`W Tests of control X.qKG0i 控制测试 gX<C-y6o cyyFIJj] Substantive procedures (time, nature, extent) DK;-2K 实质性程序(时间,性质,程度) P])O\<)J Sq>UMfl& Transaction cycles: revenue, purchases, inventory, etc. g>f394j 交易周期:收入,采购,库存等。 r9[J3t*({~ Jjv&@a} 9"TPDU7" 4.Audit evidence }$jIvb,3? 审计证据 we3t,?`rk7 10(N|2'q Obtain sufficient, appropriate audit evidence +,,~<Vm 获取足够、适当的审计证据 ~7g6o^A> 2z:9^a/]Na Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations X +R_TC 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 vr$[ '1<QK The audit of specific items ; V8 =B8w 审计的具体项目 gC.T5,tn T=vI'"w Receivables: confirmation D@e:Fu1\R 应收帐款:确认 L 'y+^L|X =
4L. Inventory: counting, cut-off, confirmation of inventory held by third parties q=U=Y
n 存货:数量,减值,第三方持有存货的确认 dL>ZL1.$ A7se#"w Payables: supplier statement reconciliation, confirmation $1YnQgpT 应付帐款:供应商的申明一致,确认
S3w? X %"D-1&%zY Bank and cash: bank confirmation V!p;ME 银行存款和现金:银行的确认 G8
VWx&RE L-yC 'C Auditing sampling MeC@+@C 审计抽样 <pCZ+Yv E" sy;~(rpg 5.Review
rnUe/HjH 复核 *" wsMO ?]S*=6 Subsequent events MFrVGEQBRL 随后发生的事件 NR" Xn7G S:wmm}XQ p)`JVq,H/B [||$1u\% 'a}pWkLB Going concern :v#3;('7 持续关注 YRFM1?* 74_ji
! Management representations $|AxQQ%f 与管理层的交涉沟通 6v-h!1p{u ^VD14V3 Audit finalization and the final review: unadjusted differences NeYj[Q~xy 审核定稿和最后审查:未经调整的差异 ^c*'O0y[D /}Max@.` c(:GsoO 6. Reporting rRxqV?>n! 报告 qbjRw!2?w 学会计论坛bbs.xuekuaiji.com 9kcAMk1K Appendix QM=X<?m/,= 附录 IsI\T8yfc Audit procedure ` 6PdMvF 审计程序 b?z 8Yp6