1. Assurance engagements and external audit
保证约定和外部审计 &KY!a0s =kf"%vF
V Materiality, true and fair presentation, reasonable assurance "%b Gwv 物质性,真实公平的描述,合理的保证 O~v~s
'c& $U7#3-' Appointment, removal and resignation of auditors [RF]
lM]w 审计人员的的任命、免职和辞职 -:kIIK
, 6Jw Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 80`$F{xcX 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N}1yDN 'F#dv[N Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior BOh^oQh 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 Pf/8tXs} $$uMu{?0i Engagement letter \ @[Q3.
VX 约定书(委托书) C#4_`4{ [9B1 %W 2. Planning and risk assessment E [6:}z< 规划和风险评估 CxNxb)c & zWv0y8[
d General principles 7>f"4r_r6< 一般原则 }dHdy{$ \*Yr&Lm Plan and perform audits with an attitude of professional skepticism }'fa f{W 持专业的怀疑态度计划和执行审计工作 ktS^^!,l% [[w | Audit risks = inherent risk ×control risk ×detection risk NuOxEyC 审计风险=内在风险×控制风险×检查风险 ?
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R~zD4{" Risk-based approach UG=]8YY!
基于风险的办法 [qC0YM ,tcUJ}l Understanding the entity and knowledge of the business .ANR
|G 了解商业的实质和知识 RKE"}|i+S =*I|z+ Assessing the risks of material misstatement and fraud VX82n,'=t 评估材料错报和舞弊的风险
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? u1Slu%^e Materiality (level), tolerable error (Li0*wRb 重要性(级别),可容忍误差 vf$IF| Lr5{c5M Analytical procedures 9(nq 4HvI 分析程序 &oq0XV.M^ #r]Z2Y] Planning an audit lSW'qgh 规划审计工作 k].swvIi vy 7/ Audit documentation: working papers AS@(]T#R 审计文件:工作底稿 fISK3t/=C \@WVeFr The work of others (ie%zrhS 其他机构的文件 5OtdB'UITd =4co$oD} Rely on the work of experts V=dOeuYd 依靠专家的工作 Q$:Q6/5. 6_])(F3+w. Rely on the work of internal audit ]wdE
:k,D 依靠内部审计工作 Eu:/U*j zSQy
3. Internal control V-@4s}zX 内部控制 LiV&47e*> iB"ji4[z The evaluation of internal control systems @+H0D" 对内部控制系统的评估 N0Y4m_dm* IsE3-X|
Tests of control "C\yM{JZ 控制测试 RJzIzv99m VQ|{Q} Substantive procedures (time, nature, extent) H$C*&p 实质性程序(时间,性质,程度) q(:L8nKT] Q,^/Lm|]k Transaction cycles: revenue, purchases, inventory, etc. [}j a\!P 交易周期:收入,采购,库存等。 X,_K
)f P1T{5u!T Wm`*IBWA 4.Audit evidence ^@O7d1&y 审计证据 D|*w6p("z 8K-P]] Obtain sufficient, appropriate audit evidence <{Y3}Q 获取足够、适当的审计证据 "q+Z* ){w{# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations #jrlNg4( 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 H"8B4~*
7H 05T?c{ ; The audit of specific items *
7Ov.v% 审计的具体项目 (0b\%;} [B+F}Q^; Receivables: confirmation t#|R"Q# 应收帐款:确认 CYgokS\=, EI6kBRMo Inventory: counting, cut-off, confirmation of inventory held by third parties 7Tdx*1 U 存货:数量,减值,第三方持有存货的确认 /go[}X5QR[ #f24a?n| Payables: supplier statement reconciliation, confirmation k}H7bZug 应付帐款:供应商的申明一致,确认 ]"uG04"Vk qi7C.w; Bank and cash: bank confirmation jaodcT0 银行存款和现金:银行的确认 =3QhGFd *)-@'{]u B Auditing sampling 7;AK=; 审计抽样 .,xyE--;d %p )"_q!ge 5.Review
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Eq{TUTr 复核 `x/i1^/_@ /X.zt
` Subsequent events ;Y;r%DJ 随后发生的事件 f0sLe 3 G&^8)S@1 6384$mT,S 6`Tx meIP 9 ;p5z[jI Going concern \ opM}qZ 持续关注 LxhS
9 .Ji9j[[#D Management representations 7`J2/( 与管理层的交涉沟通 <ytzGDx XdCP!iq*8 Audit finalization and the final review: unadjusted differences C{85#`z` 审核定稿和最后审查:未经调整的差异 <hCO-r# 5uQ+'*xN% \]f+
{d-& 6. Reporting !' ^l}K> 报告 lr~
|=}^ 学会计论坛bbs.xuekuaiji.com XH~(=^/_ Appendix tUxH6IS 附录 j}//e%$a Audit procedure ?SFQx\/ 审计程序 "NLuAB.P