1. Assurance engagements and external audit
保证约定和外部审计 UB~K/r`.| Sv =YI Materiality, true and fair presentation, reasonable assurance 0d2P 物质性,真实公平的描述,合理的保证 &1\/B 3Tr,waV Appointment, removal and resignation of auditors *tjaac;z<J 审计人员的的任命、免职和辞职 +%5 L2/n7 VoCg,gow Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }:$cK
(| 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /*C!]Z>. vNi;)"&* Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q@.>eB'92P 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 )x-b+SC Qt u;_
Engagement letter n%Oi~7> 约定书(委托书) 5Fy dh0. jUT`V
ZK4& 2. Planning and risk assessment txEN7! 规划和风险评估 <ZT
C^=3 . _+cvXy General principles PRfq_:xy 一般原则 !ooi.Oz*Tu :.PA(97xb Plan and perform audits with an attitude of professional skepticism RO3LZBL 持专业的怀疑态度计划和执行审计工作 .AN1Yt OvH:3"Sdy Audit risks = inherent risk ×control risk ×detection risk VQIvu)I 审计风险=内在风险×控制风险×检查风险 SIK:0>yK" @Y0ZW't Risk-based approach Q#MB=:0{ 基于风险的办法 Mi]^wCF lxd{T3LU Understanding the entity and knowledge of the business w
4fKh 了解商业的实质和知识 =gF035 `%YMUBaI Assessing the risks of material misstatement and fraud 9hr7+fW]t 评估材料错报和舞弊的风险 =r]l"T
Jm!,=}oP' Materiality (level), tolerable error Jp jHbG 重要性(级别),可容忍误差 jCY~Wc >H+tZV Analytical procedures H&-3`< 分析程序 2ZxhV4\ &mX_\w/% Planning an audit ByqVNz0L 规划审计工作 7
U7!'xU >/ _#+, Audit documentation: working papers ?j&hG|W9<z 审计文件:工作底稿 t
R51Pw yPE3Awh5 The work of others =
#-zK:4 其他机构的文件 $SQ$2\iC ##mZ97>$ Rely on the work of experts h6k" D4o\ 依靠专家的工作 `BmnXWMgx :2lpl%/ Rely on the work of internal audit vom3C9o 依靠内部审计工作 4eWv). 4?Y7.:x 3. Internal control NL]_;\ h 内部控制 /mwUDf 6x 4prJ!k The evaluation of internal control systems x[mz`0 对内部控制系统的评估 \W=3P[gb G:*vV#K Tests of control #^$_
/Q#C 控制测试 /KvJjt'8 l%}q&_ Substantive procedures (time, nature, extent) F]M-r{ 实质性程序(时间,性质,程度) s(py7{ ^K 0
s+X:*C~ Transaction cycles: revenue, purchases, inventory, etc. UIDeMz 交易周期:收入,采购,库存等。 }$i"t8"s \me5"ZU 7:B/?E 4.Audit evidence Z*M{ 审计证据 _-BP?'lN e-*@R#x8+ Obtain sufficient, appropriate audit evidence A6[FH\f 获取足够、适当的审计证据 n*"r!&Dg 2|x
!~e. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations }E ]l4N2 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 .@fA_8 LEM%B??&5z The audit of specific items 2d*bF. 审计的具体项目 e1g3a1tnWl umns*U%T; Receivables: confirmation /=YNkw5 应收帐款:确认 Xfg3q.q N!c FUZ5] Inventory: counting, cut-off, confirmation of inventory held by third parties R*vQvO%)h 存货:数量,减值,第三方持有存货的确认 @%fTdneH =/K)hI!u Payables: supplier statement reconciliation, confirmation ~ 1;M4K 应付帐款:供应商的申明一致,确认 "dP-e -TVwoK Bank and cash: bank confirmation ;N#}3lpLqg 银行存款和现金:银行的确认 ~*bfS}F8I 7d
R?70Sz Auditing sampling vyDxX 审计抽样 :pM8Q1:B ^vMlRt; 5.Review
0Xb\w^ 复核 T^Ia^B-%}g 0)SRLHTY% Subsequent events H?O5 "4a 随后发生的事件 Zb2pZhkW 2*Qi4%s# 5IUdA? :+6W%B A
:ts_* Going concern pMT7 /y- 持续关注
.mfLH N%: oc)`hg2= Management representations q;bw}4 与管理层的交涉沟通 Xr=BxBttp R& t*x Audit finalization and the final review: unadjusted differences zYV{ |Z 审核定稿和最后审查:未经调整的差异 Hy4;i^Ik < Bc.de&Bxz_ 8OZasf 6. Reporting &(,\~ 报告 }Q4Vy 学会计论坛bbs.xuekuaiji.com r QiRhp Appendix 2`*w* 附录 Soq#cl'll- Audit procedure t3<8n;'y: 审计程序 .iy>N/u