1. Assurance engagements and external audit
保证约定和外部审计 aKOf;^@ V%o#AfMI_ Materiality, true and fair presentation, reasonable assurance jDp]R_i 物质性,真实公平的描述,合理的保证 v['AB4 lYdQB[l Appointment, removal and resignation of auditors 7(5]Ry: 审计人员的的任命、免职和辞职 X@eg<]'m ]nHe$x!2] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion >+f'!*%7He 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 6BHPzv+Y Lqq*Nr Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior c}8 -/P= 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ~Cu lFxu \|Y{jG<cu Engagement letter
|oFI[PE 约定书(委托书) \hu':@} 5bF5~D(E 2. Planning and risk assessment ;\q<zO@x 规划和风险评估 ~|qXtds$ l#|J
rU! General principles V 3%Krn1' 一般原则 myffYK, >Ziy1Dp Plan and perform audits with an attitude of professional skepticism ?Ip$;s 持专业的怀疑态度计划和执行审计工作 i"KL;t[1 X
Z;*>( Audit risks = inherent risk ×control risk ×detection risk JJ)y2 审计风险=内在风险×控制风险×检查风险 d7\k gh US"2O!u Risk-based approach &~42T}GTWG 基于风险的办法 e|35|I ' rR3m'[ Understanding the entity and knowledge of the business `g2&{)3k 了解商业的实质和知识 ~ }Kp <)=3XEcb Assessing the risks of material misstatement and fraud WNl&v] 评估材料错报和舞弊的风险 Am]2@ESUP B?!9W@ Materiality (level), tolerable error CuF%[9[cT 重要性(级别),可容忍误差 4;",@} MP_A<F Analytical procedures i=x.tsJ:hB 分析程序 !4i,%Z&6
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7:< Planning an audit q+r `e 规划审计工作 ^
n6)YX +.XZK3 Audit documentation: working papers ,s\x]bh 审计文件:工作底稿 Qd9-u)L<
z+y;y&P The work of others "
&_$V@S 其他机构的文件 1kbT@ "``W6W-( Rely on the work of experts "u .)X3 依靠专家的工作 wpAw/-/ `%KpTh Rely on the work of internal audit ocb%&m;i 依靠内部审计工作 j;$6F/g C.b,]7i 3. Internal control ^D%}V- " 内部控制 V[BY/<z)A 7yc9`j}] The evaluation of internal control systems hr)+P
k 对内部控制系统的评估 JUe K"|fA H9oXZSm Tests of control .5jnKU8NF 控制测试 [q0_7 .E?bH V Substantive procedures (time, nature, extent) +#de8/x
实质性程序(时间,性质,程度) oi3
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EH`f Transaction cycles: revenue, purchases, inventory, etc. P5yJO97 交易周期:收入,采购,库存等。 s0~05{ `'A(`. CL ,v$2'm)V 4.Audit evidence "z{_hp{T^ 审计证据 j`[yoAH XwHu:v'= Obtain sufficient, appropriate audit evidence Z`SWZ< 获取足够、适当的审计证据 X~IRpzC w~cq%
% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations JxMyeo%gv 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 tu?Z@W/
c5T~0 'n The audit of specific items LV[66<T 审计的具体项目 kz$6}&uk r?Zy-yQ Receivables: confirmation p[af[! 应收帐款:确认 >Rl0%! !9e\O5PmO Inventory: counting, cut-off, confirmation of inventory held by third parties q>D4ma^ 存货:数量,减值,第三方持有存货的确认 ,N))=/ [t"_}t =w Payables: supplier statement reconciliation, confirmation z1{E:~f 应付帐款:供应商的申明一致,确认 BM=V,BZy #G[
*2h~99 Bank and cash: bank confirmation
gr[ "A 银行存款和现金:银行的确认 B4\:2hBq I;Z`!u:+ Auditing sampling #um1?V 审计抽样 -Z/6;2Q ?C#F?N0 5.Review
Ul7pxzj 复核 K8yyxJ ;*j6d3E Subsequent events UL@5*uiX 随后发生的事件
^t^<KL; NXWIE4T>*^ O_s9 x]%4M\T`` [X$|dOm'N Going concern ~'Qpf 8) 持续关注
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Management representations kDceBs s 与管理层的交涉沟通 56O<CgJF< yaYIgG Audit finalization and the final review: unadjusted differences I")"s 审核定稿和最后审查:未经调整的差异 ?O.6 r" 4?*"7t3 -f|+ 6. Reporting ./BP+\)lO 报告 eqUn8<<s 学会计论坛bbs.xuekuaiji.com *`pec3" Appendix e G*s1uQl 附录 %unK8z Audit procedure 0t:|l@zB 审计程序 *C:q _/