1. Assurance engagements and external audit
保证约定和外部审计 m6i ,xn JLd%rM\m Materiality, true and fair presentation, reasonable assurance z qA>eDx 物质性,真实公平的描述,合理的保证 7J);{ &x9h sX"L\v Appointment, removal and resignation of auditors 1UMEbb 审计人员的的任命、免职和辞职 TzKM~a# jkk%zu Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 1)~|{X+~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 QBa+xI_
J :W)lt28_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior g:!U,<C^a 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 Fg`<uW]TFZ ^]o
H}lwO Engagement letter )7.)fY$ 约定书(委托书) Yi9Y`~J -|V#U`mwF 2. Planning and risk assessment Uh.swBC n 规划和风险评估 |sGJum&= "mn?* General principles 6w%n$tiX 一般原则 |eRE'Wd0 #x.v)S Plan and perform audits with an attitude of professional skepticism :}N heRi 持专业的怀疑态度计划和执行审计工作 .s\lfBo9 &<><4MQ Audit risks = inherent risk ×control risk ×detection risk Ry+?#P+ 审计风险=内在风险×控制风险×检查风险 ./I? |ih >,,`7%Rv Risk-based approach kI"9T`owR 基于风险的办法 q
lM<X? ,=e.QAF!" Understanding the entity and knowledge of the business b}(c'W*z% 了解商业的实质和知识 s17)zi,?4 ;=joQWNDm Assessing the risks of material misstatement and fraud ,x\qYz+7| 评估材料错报和舞弊的风险 jTS8
qu 1L`V{\_0s Materiality (level), tolerable error 9 m8KDB[N 重要性(级别),可容忍误差 g{Av
=66Z E,d<F{=8,o Analytical procedures Yz;7g8HI 分析程序 P<>NV4 fln[Q2zl Planning an audit '9QEG/v 规划审计工作 d%I7OBBx@ BvvjaC Audit documentation: working papers `Hw][qy# 审计文件:工作底稿 jUD^]Qs jOCV
)V9} The work of others qMEd
R;o
其他机构的文件 ^W sgAyCB 8AW}7.<5 Rely on the work of experts #6a!OQj 依靠专家的工作 b
~UWFX#U a;bmlV04 Rely on the work of internal audit gdCit-3 依靠内部审计工作 i+(>w'=m K bQXH!J 3. Internal control z
8M\(< 内部控制 HT/!+#W.
Qq6'[Od The evaluation of internal control systems PCwc= 对内部控制系统的评估 4IW
fp&Q! uhj]le! Tests of control )o:sDj`b] 控制测试 R<fF
^^ LL);Ym9d Substantive procedures (time, nature, extent) l1kHFeq 实质性程序(时间,性质,程度) Wtaz@+ ..Dm@m} Transaction cycles: revenue, purchases, inventory, etc. 13 h,V]ak 交易周期:收入,采购,库存等。 iOfO+3'Z_U
{Y/0BS2D 9{3_2CIL 4.Audit evidence %7-(c
审计证据 dLGHbeZ[( W\-`}{B_/ Obtain sufficient, appropriate audit evidence =p5]r:9
W 获取足够、适当的审计证据 QDj%m %Xd CH(Y.Kj- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations J0vQqTaT 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 /":/DwI' X2I_,k'fQ The audit of specific items v.*fJ 审计的具体项目 &0f/
F:M n CwA8AG Receivables: confirmation
E,\)tZ;, 应收帐款:确认 /tG as W%5
))R$ Inventory: counting, cut-off, confirmation of inventory held by third parties G11KAq( 存货:数量,减值,第三方持有存货的确认 fJ\?+, &x B^ Payables: supplier statement reconciliation, confirmation >&fD:y'& 应付帐款:供应商的申明一致,确认 >`3F`@1L0 mW {uChHP Bank and cash: bank confirmation Py#EjF12 银行存款和现金:银行的确认 X]9<1[
f 8.jf6 Auditing sampling Ax\d{0/oL2 审计抽样 b&@]f2/ y|+5R5}K 5.Review
A`M-N<T 复核 &ZMQ]'& /Z]nV2$n)V Subsequent events i._RMl5zg 随后发生的事件 &,8Q
e; FZ%h7Oe L'a+1O1q&i '/XP4B\(E Z" H; t\P Going concern &?Erkc~# 持续关注 LEjq<t1& $?!]?{K Management representations \>*.+?97 与管理层的交涉沟通 2gklGDJD DazoY&AWE Audit finalization and the final review: unadjusted differences )c*
xKij 审核定稿和最后审查:未经调整的差异 h{_\okC> _1Rw~}O m;
4ti9 6. Reporting u4T$ 报告 XXX y*/P 学会计论坛bbs.xuekuaiji.com )TVd4s(e Appendix ZJcX-Z!\ 附录
ID`C Audit procedure #"c'eG0 审计程序 QjXJo$I6