1. Assurance engagements and external audit
保证约定和外部审计 OqmW lN.? w"O;: `|n Materiality, true and fair presentation, reasonable assurance Rz6
kwh=q 物质性,真实公平的描述,合理的保证 ApplWa3 7;]IlR6 Appointment, removal and resignation of auditors Lc "{ePFh 审计人员的的任命、免职和辞职 iQLP~Z>,T wjT#D|soI Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ?MFXZ/3(ba 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Z^mQb2e. -_]Ceq/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :/RvtmW 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 .SOCWznb T|
R!Aw. Engagement letter P\z1fscnK 约定书(委托书) #BZ5Mxzj !<b+7A 2. Planning and risk assessment bQI.Qk 规划和风险评估 !d[]Qt%mA Z1;+a+S=z General principles ]g
,j 一般原则 N4{g[[ T .f!:@fX>= Plan and perform audits with an attitude of professional skepticism x@pzgqi3 持专业的怀疑态度计划和执行审计工作 J&+" wOrj-Smx Audit risks = inherent risk ×control risk ×detection risk h/// 审计风险=内在风险×控制风险×检查风险 KxfH6:\RB z(>:LX"xz Risk-based approach ^1aY,6I: 基于风险的办法 U<'z,Px6 &b2@+/ F Understanding the entity and knowledge of the business zn|O)"C 了解商业的实质和知识 DQ0 UY I+jc Assessing the risks of material misstatement and fraud AU9:Gu@M/ 评估材料错报和舞弊的风险 Z 8GIZ GW%!?mJ Materiality (level), tolerable error 0$U\H>r 重要性(级别),可容忍误差 H
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7iw`@ Analytical procedures 7~QAprwVS 分析程序 th0>u.hJ 4e?c W& Planning an audit ,I,Zl.5 规划审计工作 blaXAqe ^a!oq~ZSy Audit documentation: working papers uF)^mT0D= 审计文件:工作底稿 (+u&b< <6N UM0#S} The work of others K;TTGK 其他机构的文件 >:J1Gc t!>0^['g4 Rely on the work of experts X6?Gxf, 依靠专家的工作 (?.h<v1} i
9peQ61{ Rely on the work of internal audit NxFCVqGb 依靠内部审计工作 *;lb<uLv a^VI) 3. Internal control 'p%w_VbI 内部控制 >9<rc[ !wro7ilMB The evaluation of internal control systems e
>7Ka\ 对内部控制系统的评估 4%<D\# @Qqf4h Tests of control ~BBh 4t& 控制测试 \z.p [;'ir .wtYostv Substantive procedures (time, nature, extent) %@C$xM" 实质性程序(时间,性质,程度)
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@w Transaction cycles: revenue, purchases, inventory, etc. vgr5j 交易周期:收入,采购,库存等。 u (`7F(R /[q_f oL9ELtb]s 4.Audit evidence X{h[ 审计证据 D2\Ep L/ P1`YbLER5 Obtain sufficient, appropriate audit evidence q1/ mp){ 获取足够、适当的审计证据 g+C~}M_7 8PG&/"K Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations iX>)6)uJ 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 BbzIQg: .O{_^~w_q The audit of specific items Y@b|/+ 审计的具体项目 dmMrZ1u2 \@_?mL@= Receivables: confirmation AJP-7PPD
应收帐款:确认 j~hvP
lho 6(q8y(.` Inventory: counting, cut-off, confirmation of inventory held by third parties !B#tJD 存货:数量,减值,第三方持有存货的确认 >R\!Qk \@6V{y'Zo Payables: supplier statement reconciliation, confirmation j<L!(6B 应付帐款:供应商的申明一致,确认 xQqZi b5I }7qboUG e Bank and cash: bank confirmation mWVq>~ 银行存款和现金:银行的确认 h>/L4j*Z !Jaj2mS.N Auditing sampling O*Z-3l 审计抽样 cs]3Rp^g !1bATO:x 5.Review
qp/nWGj 复核 asbFNJG{ *o=( w5
Subsequent events 3gW+|3E 随后发生的事件 z,SNJIsx w|ct="MG =jRC4]M}) hOm0ND?;1 p4Xhs@.k Going concern Gn%k# 持续关注 L
T/*y= k_ijVfI9 Management representations [iN\
R+: 与管理层的交涉沟通 |eej}G(,m} vVbS
4_ Audit finalization and the final review: unadjusted differences +?0r%R%\ 审核定稿和最后审查:未经调整的差异 3u=>Y^wu MAgox
q~;V /I0}(;^y 6. Reporting - QQU>_ 报告 F\+!\b*lP 学会计论坛bbs.xuekuaiji.com ER<Z!*2 Appendix [}"m4+ 附录 Z7dV y8J Audit procedure 12 bztlv 审计程序 ],f%:
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