1. Assurance engagements and external audit
保证约定和外部审计 Tpp?(lT7r 5VE9DTE Materiality, true and fair presentation, reasonable assurance :g)`V4% 物质性,真实公平的描述,合理的保证 2nB{oF-Z mX@!O[f%9e Appointment, removal and resignation of auditors [4\n(/ 审计人员的的任命、免职和辞职 R!RgQwEak -W1Apd%> Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion SD1M`PI 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \7*"M y* S&Sa~Oq<o Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior XchVsA 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 7)l+hZ F{
sPQf' Engagement letter ;PWx#v+vwF 约定书(委托书) W7q!F W JG8E7 2. Planning and risk assessment %d#j%= 规划和风险评估 p4wx&VLi 7[YulC-pH General principles [xl+/F7 一般原则 %j;mDR95 I
8 Plan and perform audits with an attitude of professional skepticism SfGl*2 持专业的怀疑态度计划和执行审计工作 y-@{ $ I|K<slV Audit risks = inherent risk ×control risk ×detection risk (L!#2Jy 审计风险=内在风险×控制风险×检查风险 /"7_75
t ~L=? F Risk-based approach <PpW.1w 基于风险的办法 )L$)qfQ~x =.t3|5U8 Understanding the entity and knowledge of the business {3|h^h_R 了解商业的实质和知识 &>3AL, JnXVI!+JDL Assessing the risks of material misstatement and fraud yMK VF`D* 评估材料错报和舞弊的风险 5<h:kZ"S^g g I@I.=y Materiality (level), tolerable error ?9:~d#p 重要性(级别),可容忍误差 L(_bf/@3 DkeFDzQ5 Analytical procedures ~zL DLr= 分析程序 G
q2@37U yFjjpEpnFt Planning an audit ^(T_rEp 规划审计工作 05Y4=7,! ;.&k zzvJ Audit documentation: working papers *QP+p,L* 审计文件:工作底稿 pij%u< Ae_:Kc6 The work of others ^?-wov$
其他机构的文件 "|<U`3y6 H.*aVb$ Rely on the work of experts +`l)W`zX 依靠专家的工作 Z:Y_{YAD 3\0,>L9ET@ Rely on the work of internal audit GfL:0 依靠内部审计工作 GVUZn/
/ )5/,B-+O" 3. Internal control y.Y;<UGu 内部控制 8;"HM5+ -5d^n\CDK The evaluation of internal control systems O("13cU 对内部控制系统的评估 n1;zml:7_ 1Y(NxC0P=g Tests of control *8I &|)x 控制测试 gfly?)V nF 7 L$\S[E Substantive procedures (time, nature, extent) ]lZg }7h 实质性程序(时间,性质,程度) Y [%<s/ L(t!C~3 Transaction cycles: revenue, purchases, inventory, etc. Oe"nNvu/ 交易周期:收入,采购,库存等。 U~q2j#pJ W>y& u{%dm5 4.Audit evidence )h`8</#m{ 审计证据 J)._&O$ K2!GpGZu Obtain sufficient, appropriate audit evidence w,eW?b
获取足够、适当的审计证据 {B7${AE >Q[3t79^ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .njk^,N 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 jAak,[~; <KBS ;t="1 The audit of specific items h8hyQd$! 审计的具体项目 (DY&{vudF +D
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Receivables: confirmation HJjx!7h 应收帐款:确认 l-?#
oy ^"] ]rZ) Inventory: counting, cut-off, confirmation of inventory held by third parties BD?u|Fd,i: 存货:数量,减值,第三方持有存货的确认 (Q}ByX UM:]QbaIn Payables: supplier statement reconciliation, confirmation ^5rB/y, 应付帐款:供应商的申明一致,确认 R^&.:;Wi> n.OsmCR N; Bank and cash: bank confirmation @Io@1[k j 银行存款和现金:银行的确认 kc/" 7\[)5j Auditing sampling r -$VPW 审计抽样 @K1'Q!S* t 09-y 5.Review
aW_Pv~ 复核 !nL>Ly BKKW3PT Subsequent events @ |D#lBm 随后发生的事件 Q#zU0K*^ 6o&ZS @ 2hsRYh W5Vh+'3 W#kd[Wi Going concern PwU<RKAE 持续关注 u4|)
A4n m\G45%m Management representations &[P(}??Y\ 与管理层的交涉沟通 yb!/DaCd _o? I=UN2: Audit finalization and the final review: unadjusted differences epgAfx-_OH 审核定稿和最后审查:未经调整的差异 Q'rgh+6 Jk;dtLL}4 W/<Lp+p 6. Reporting Cs2kbG_ 报告 Jw0I$W/ 学会计论坛bbs.xuekuaiji.com lofP$ Appendix eh}|Wd7J 附录 IO7cRg'-F Audit procedure lUd4`r" 审计程序 .f&Z+MQ