1. Assurance engagements and external audit
保证约定和外部审计 %CaF-m=Pq x7!YA>
Materiality, true and fair presentation, reasonable assurance R64/m9 物质性,真实公平的描述,合理的保证 D//uwom
,\CG}-v@CN Appointment, removal and resignation of auditors p+.{
"% 审计人员的的任命、免职和辞职 l(A>Rw| IzWS6!zKU Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m2r%m
y 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 =JDa[_lpN 7a#zr_r Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior :ySQ[AJ" 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 Hphfqdh0` o4d[LV4DS Engagement letter
1k39KO@ 约定书(委托书) 8 aC]" C jHx)q|2\ 2. Planning and risk assessment y^tp^ 规划和风险评估 ;sZHE&+ RI0+9YJ General principles g|
M@/Dl 一般原则 uEE#A0 @;P\`[(* Plan and perform audits with an attitude of professional skepticism kFZjMchm A 持专业的怀疑态度计划和执行审计工作 $@
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T 8c__ U< Audit risks = inherent risk ×control risk ×detection risk f]5bAs 审计风险=内在风险×控制风险×检查风险 4pq >R V85a{OBm,8 Risk-based approach
3Luv$6 基于风险的办法 Um15@p; K(6=) Understanding the entity and knowledge of the business HK&F'\'} 了解商业的实质和知识 EE&~D~yHUL 6Om-[^ Assessing the risks of material misstatement and fraud ":"M/v%F 评估材料错报和舞弊的风险 xvp{F9~qT j@kBCzX Materiality (level), tolerable error RLulz|jC 重要性(级别),可容忍误差 R) @k| <`|}bt Analytical procedures h{<^?= 分析程序 M?$-u
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c Planning an audit *TE6p 规划审计工作 S3qUzK $
am7 xd Audit documentation: working papers [(ty{ 审计文件:工作底稿 ,=o q)Fm] ,fET.s^|U The work of others "t"dz' 其他机构的文件 s o~p+] v
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{hE~ Rely on the work of experts "5dh]-m n 依靠专家的工作 r*+9<8-ZX< fU)hn Rely on the work of internal audit M_79\Gz" 依靠内部审计工作 G0]q(.sOy S~Q7>oNm 3. Internal control \3)%p(' 内部控制 ]vT #llc5i; The evaluation of internal control systems &,
$A7: 对内部控制系统的评估 5QSd$J V
aq=f/ Tests of control %WC
pn<) 控制测试 rKJ%/7m u%}vTCg*p Substantive procedures (time, nature, extent) tvb hWYe 实质性程序(时间,性质,程度) YuPgsJ
[m X% _~9'#% Transaction cycles: revenue, purchases, inventory, etc. D;d;:WT5 交易周期:收入,采购,库存等。 )2^OBfl7 k9R1E/; 1Kc*MS 4.Audit evidence j*xens$
) 审计证据 &Puu Xz< -h.YQC` Obtain sufficient, appropriate audit evidence OvK_CN{ 获取足够、适当的审计证据 Brpin l0Pg`wH, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n:<avl@o< 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 (V=lK6WQm "
*Ni/p$I The audit of specific items ~s5Sk#.z5 审计的具体项目 7d4RtdI r2sog{R Receivables: confirmation 5utj$ha2 应收帐款:确认 #4cuNX5m% 1km=9[;w' Inventory: counting, cut-off, confirmation of inventory held by third parties &F.lo9JJ 存货:数量,减值,第三方持有存货的确认 Xq)'p8C? A>k+
4|f Payables: supplier statement reconciliation, confirmation ^R<= } 应付帐款:供应商的申明一致,确认 ]e"NJkcm R2~Rqlti Bank and cash: bank confirmation d!wd,Xj} 银行存款和现金:银行的确认 5/*ZqrJw{" f%@Y
XGf Auditing sampling /5J!
s=" 审计抽样 B2
Orw8F ?_tOqh@in 5.Review
41C=O@9m 复核 *i$+i ?tSY=DK\n Subsequent events \h0e09& I 随后发生的事件 :nXBw%0x R/^ rh b?y1cxTT vMC;5r6*d
iySmNI Going concern F%Mlid;1 持续关注 +zw<iB)J km|~DkJ\a` Management representations +b{h*WWdj 与管理层的交涉沟通 nwkhGQ .#Sd|C]R7 Audit finalization and the final review: unadjusted differences ^~Ar 审核定稿和最后审查:未经调整的差异 `o*eL Lk \+>b W( 1zp,Suv 6. Reporting OVivJx 报告 -u9{R \S 学会计论坛bbs.xuekuaiji.com };KmMpB
n Appendix $u"K1Q3 附录 <QJmdcG Audit procedure '$U"R
P^( 审计程序 4Fz^[L}[