1. Assurance engagements and external audit
保证约定和外部审计 Z9UNp[0 /'L/O;H20 Materiality, true and fair presentation, reasonable assurance J\Z\q 物质性,真实公平的描述,合理的保证 tRXR/;3O vJg^uf) Appointment, removal and resignation of auditors fH 0&Wc3yC 审计人员的的任命、免职和辞职 *W<|5<<u@ yG:Pg MrB Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion V3[>^ZCA 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 aq$adPtu 2rqYm6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior rlSflcK\\( 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 r~sQdf YA@OA$`E Engagement letter 4Dv42fO 约定书(委托书) YvPs
j6&7tK, 2. Planning and risk assessment UP@-@syGw 规划和风险评估 W_ubgCB IfpFs
q: General principles h9j/mUwV 一般原则 ek]CTUl* > 72qi*0 Plan and perform audits with an attitude of professional skepticism Q*caX
持专业的怀疑态度计划和执行审计工作 /;xmM2B' :\,3=suWq Audit risks = inherent risk ×control risk ×detection risk B#K
2?Et!t 审计风险=内在风险×控制风险×检查风险 5#$5ct WHvxBd Risk-based approach S1W(]%0/ 基于风险的办法 P*6&0\af| \bumB<w(] Understanding the entity and knowledge of the business j:J{m0 了解商业的实质和知识 < c[dpK5c Xw<N nvz6 Assessing the risks of material misstatement and fraud Oz7WtN 评估材料错报和舞弊的风险 M;F&Ix *m`KY)b=l Materiality (level), tolerable error AV^Sla7|_ 重要性(级别),可容忍误差 x)!NB99(tC |k=L&vs
Analytical procedures VH5Vg We 分析程序 %)G]rta# O;~dao Planning an audit yXL]uh#b 规划审计工作 tS&rR0<OW Vq1ve;(8s Audit documentation: working papers pTk1iGfB 审计文件:工作底稿 M}BqSzd* {h *Pkn1 The work of others tO]`
I- 其他机构的文件 4O** %!| rg{|/ ;imT Rely on the work of experts :Vx5%4J 依靠专家的工作 _ya_Jf* 63n<4VSH Rely on the work of internal audit s6J`i&uu 依靠内部审计工作 <X1^w #jNN?,ZK 3. Internal control kZ3w 2=x3v 内部控制 Wf>scl`s 9`p|>d!. The evaluation of internal control systems XB'PEvh8 对内部控制系统的评估 BV01&.<| Gw)>i45: Tests of control ^z\*;
f 控制测试 x)Ls(Xh+g ]7yr.4?a Substantive procedures (time, nature, extent)
+nT(>RJR 实质性程序(时间,性质,程度) `@07n]KB FOx&'dH%@ Transaction cycles: revenue, purchases, inventory, etc. (5(TbyWwD 交易周期:收入,采购,库存等。 BNe6q[ )W~ PhOtSml0 q:/<^| 4.Audit evidence D<d4"*qo 审计证据 *eonXJYD
"`4V^1 Obtain sufficient, appropriate audit evidence K6l{wyMb| 获取足够、适当的审计证据 !
+# pGSk a2'f#[as Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ,aBo
p# 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 @?r[
$Ea1M ]1(G:h\ The audit of specific items nVt,= ?_ U 审计的具体项目 -@EAL:kY Gn8'h
TM Receivables: confirmation $06[D91' 应收帐款:确认 fyE#8h_>4 @ = M:RA Inventory: counting, cut-off, confirmation of inventory held by third parties 3EN(Pz
L 存货:数量,减值,第三方持有存货的确认 o6[aP[~F <yHa[c`L Payables: supplier statement reconciliation, confirmation C[xY 0<^B 应付帐款:供应商的申明一致,确认 ,=@%XMS FELDz7DYya Bank and cash: bank confirmation .!pr0/9B 银行存款和现金:银行的确认 ?'$Yj>R6 m=hUHA,p4 Auditing sampling ^Voi4; 审计抽样 BrO" _ }; ;Thfd 5.Review
5m]N%{<jAB 复核 C6T?D5 ZcLW8L Subsequent events (6Tvu5*4U 随后发生的事件 _sGmkJi] /
!@@ [,)G\ C@3`n;yZ= mhDC1lXF Going concern 34gC[G= 持续关注 V6ICR{y<3 /)<x<7FKW Management representations y`|86`
Y 与管理层的交涉沟通 t3//
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# #NZ#G~oeO Audit finalization and the final review: unadjusted differences QU;bDNq,c 审核定稿和最后审查:未经调整的差异 ac%6eW0# zvgy$]y'\ f~0CpB*X 6. Reporting <lo\7p$A 报告 4Nun-(q 学会计论坛bbs.xuekuaiji.com 0Kytg\p} Appendix '=X)0GG 附录 Y*Ra!]62 Audit procedure S[ln||{ 审计程序 b?kY`LC