1. Assurance engagements and external audit
保证约定和外部审计 Vt:]D?\3 u0^:
XwZ! Materiality, true and fair presentation, reasonable assurance ln7{c #lE 物质性,真实公平的描述,合理的保证 &,xN$ 5Cd>p< Appointment, removal and resignation of auditors &inu mc 审计人员的的任命、免职和辞职
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Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0hXI1@8]` 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 MJJy
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}qMYS Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wAxXK94#3 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 w4 <FC$ mxhO:.l Engagement letter w} *;^n 约定书(委托书) +$_W4lf|E2 F_=RY] 2. Planning and risk assessment ,V!s w5_5m 规划和风险评估 \~1M\gZP Crmxsw.W^Y General principles *
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:,5 一般原则 a&~d,vC ]l
zt"[ Plan and perform audits with an attitude of professional skepticism OS6 l*S(' 持专业的怀疑态度计划和执行审计工作 Qj?+R F6( 5YaTE<G Audit risks = inherent risk ×control risk ×detection risk PD12gUU? 审计风险=内在风险×控制风险×检查风险 A^_BK(EY "W;GvI
Risk-based approach &IM;Yl 基于风险的办法 }s=D,_}m gmy$_4+6o Understanding the entity and knowledge of the business zR(}X8fP 了解商业的实质和知识 ^#2w::Ds}! k'X
v*U Assessing the risks of material misstatement and fraud @ 9D, f 评估材料错报和舞弊的风险 ~`c?&YixU @Hj5ZJ
3 Materiality (level), tolerable error )y(pd 重要性(级别),可容忍误差 >tnQuFKg] R
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1&(_Ps Analytical procedures M ()&GlNs 分析程序 `3^*K/K\ .`&($W Planning an audit AzVON#rj 规划审计工作 g4( B=G\j O emi } Audit documentation: working papers Z 9mY*}:U~ 审计文件:工作底稿 <Yu}7klJE `me2Q The work of others 9l9nT 其他机构的文件 D ::),, r7/y'Y]O Rely on the work of experts -l<b|`s=w. 依靠专家的工作 Ro$'|}(+A V #W,}+_Sz Rely on the work of internal audit 7A?~a_Ep 依靠内部审计工作 .w\A
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_a.c 3. Internal control TaeN?jc5 内部控制 xal+buOiP YU.aZdA&V3 The evaluation of internal control systems %N_5p'W 对内部控制系统的评估 m8;;
O hIu;\dfwk Tests of control sL|*0,#K 控制测试 #z_lBg. K js)M
c*]& Substantive procedures (time, nature, extent) *n
dXZ64 实质性程序(时间,性质,程度) X&fM36o7 St9W{ Transaction cycles: revenue, purchases, inventory, etc. {/G~HoY1i 交易周期:收入,采购,库存等。 U|.kAI* p'fq&a+ /"?yB$s 4.Audit evidence iTF`sjL 审计证据
u )PB@ hp+=UnW Obtain sufficient, appropriate audit evidence i1$ $86 获取足够、适当的审计证据 }Tf~)x "n3r, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations WzZ<ZCHm 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 U8qb2'a8 68JYA? The audit of specific items rpH ,c[D 审计的具体项目 LgXc}3 @dei}!e Receivables: confirmation 5H#f;L\k 应收帐款:确认 6U5L>sQ "/[xak!g Inventory: counting, cut-off, confirmation of inventory held by third parties }A,9` 存货:数量,减值,第三方持有存货的确认 <5(P4cm9 &7_xr.c7 Payables: supplier statement reconciliation, confirmation I WKq_Zjkz 应付帐款:供应商的申明一致,确认 Y!s94#OaZ q ww* Bank and cash: bank confirmation a (RTb< 银行存款和现金:银行的确认 [AkL6 @v&hr Auditing sampling Q`-JRY- 审计抽样 y "6;O 0 xa#;<8 iV 5.Review
tb36c<U- 复核 @=JOAo C$?gt-tJ' Subsequent events k?]`PUrV 随后发生的事件 v,bCj6 [w*YH5kX & -L$B
f_v@.vnn. e>z Going concern U4;r.#qw, 持续关注 %;ST7 *|WS, Management representations
K|[p4*6 与管理层的交涉沟通 mQ(6ahD U xVYy`_| Audit finalization and the final review: unadjusted differences *} @Y"y 审核定稿和最后审查:未经调整的差异 Sd[%$)scC C:z+8w t ;;>hWAS 6. Reporting 6L5j 报告 *UL++/f 学会计论坛bbs.xuekuaiji.com _mSDz=!Z3 Appendix ][vm4UY 附录 )B"k;dLm Audit procedure aia`mO] 审计程序 _yx~t