1. Assurance engagements and external audit
保证约定和外部审计 ,vr? 2k t_o['F Materiality, true and fair presentation, reasonable assurance @@R7p 物质性,真实公平的描述,合理的保证 Xnt~]k\" t>L;kRujVJ Appointment, removal and resignation of auditors R cAwrsd 审计人员的的任命、免职和辞职 vx1c,8 hpHr\g Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion X$HIVxyq2 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &q3"g*q / k
E6@ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior qU+t/C. 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 1#C4;3i, \z>fb%YW Engagement letter /
z4$gb7Y 约定书(委托书) Jb0`42
bfFeBBi 2. Planning and risk assessment 8NxM4$nQX 规划和风险评估 MDnKX?Y )P%ZA)l%_o General principles uW=k K0E 一般原则 ^hG-~z< |nc@"OJ Plan and perform audits with an attitude of professional skepticism lNy.g{2f<m 持专业的怀疑态度计划和执行审计工作 _>5(iDW0
q_Q/3rh Audit risks = inherent risk ×control risk ×detection risk ^&B@Uw5{ 审计风险=内在风险×控制风险×检查风险 ojafy} lAS#874dE Risk-based approach n4s+>|\M 基于风险的办法 +O"!qAiK O@tU.5*$5 Understanding the entity and knowledge of the business wVX[)E\J 了解商业的实质和知识 8LyD7P1\ $ZUdT Assessing the risks of material misstatement and fraud KT_!d * 评估材料错报和舞弊的风险 n3T>QgK EOIN^4V" Materiality (level), tolerable error :WjpzgPuN 重要性(级别),可容忍误差 }K7#Q 1Lc#m`Jln
Analytical procedures ls_'')yp 分析程序 .?D7dyU l1 DjCqh-&L Planning an audit c>,'Y)8 规划审计工作 Sj-n;F|=X ?[VM6- & Audit documentation: working papers 9`T)@Uj2n 审计文件:工作底稿 XR8,Vt)=
L(/e&J@>< The work of others XtXEB<4Z 其他机构的文件 H7?Vy bg~ k|v3.< - Rely on the work of experts p?{Xu4( 依靠专家的工作 zbXI% ",p;Sd Rely on the work of internal audit |+"<wEKI 依靠内部审计工作 1[mXd rK@8/?y5 3. Internal control S(o#K|)> 内部控制 % "kPvI3Y ~De"? The evaluation of internal control systems Hta y-PB } 对内部控制系统的评估 g
D0eFTN {i1|R"ta Tests of control kj|6iG
控制测试 rR$h* GSY( Substantive procedures (time, nature, extent) sW Qfr$^A 实质性程序(时间,性质,程度) ?# Mr H ;7(}:. Transaction cycles: revenue, purchases, inventory, etc. y>R=`A1b 交易周期:收入,采购,库存等。 8J
*"%C$qe heltgRt @:;)~V 4.Audit evidence wGU*:k7p 审计证据 wJg1Y0nh \K_ET> ! Obtain sufficient, appropriate audit evidence w:??h4lt 获取足够、适当的审计证据 qBU-~"2t ZufR{^W Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 8a&:6Zuo 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 jLy HvUxsdT The audit of specific items `^91%f 审计的具体项目 V@\gS"Tu 7.-V-?i Receivables: confirmation
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应收帐款:确认 osciZ'~ Z
kgV_<M| Inventory: counting, cut-off, confirmation of inventory held by third parties *zNYZ# 存货:数量,减值,第三方持有存货的确认 ,c$,!.r F^l[GdUosK Payables: supplier statement reconciliation, confirmation B*qi_{Gp 应付帐款:供应商的申明一致,确认 y9_V f'8kish Bank and cash: bank confirmation 7t3X)A
h 银行存款和现金:银行的确认 `+`Z7 1ofKt=|= Auditing sampling gwNq
x" 审计抽样 cD@(/$wt 3sc+3-TF 5.Review
Gk967pC 复核 Us%T;gW _t:$XJ`bTk Subsequent events }L
&^xe 随后发生的事件 ml2_
]3j! R= a|Blp )js)2L~ >PB4L_1 c~6>1w7SZ4 Going concern 1m+p;T$ 持续关注 S(QpM.9* siXr;/n" Management representations bAsYv*t%r 与管理层的交涉沟通 YX%[ipgB g!cUF+ Audit finalization and the final review: unadjusted differences ,/[6e\0~ 审核定稿和最后审查:未经调整的差异 X(!Cfb8+5 :WQ^j!9' :d3bt~b' 6. Reporting soPLA68 报告 IOTR/anu 学会计论坛bbs.xuekuaiji.com ckV`OaRw4 Appendix _a_7,bk5 附录 XttqOf Audit procedure jNu9KlN 审计程序 4f@o mAM