1. Assurance engagements and external audit
保证约定和外部审计 t<qXXQ
&5 N4,!b_1 Materiality, true and fair presentation, reasonable assurance 9riKSp:5 物质性,真实公平的描述,合理的保证 SA6.g2pFz p B79#4 Appointment, removal and resignation of auditors ;hPo5uZQ 审计人员的的任命、免职和辞职 +'D
#VG -GL-&^3IjH Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion (a8oI)~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Oc^bbC @,TCg1@QJ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior cK2Us+h 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
+|Qe/8Q -MeO|HWm Engagement letter Y.8mgy> 约定书(委托书) t-w4rXvF gx6$:j; 2. Planning and risk assessment 86f/R
c 规划和风险评估 2aGK}sS6 Z65]| General principles E9S&UU,K 一般原则 -\fn \n
Edav }z Plan and perform audits with an attitude of professional skepticism 4K$d% 持专业的怀疑态度计划和执行审计工作 Psu*t%nQ?A (~n0,$ Audit risks = inherent risk ×control risk ×detection risk @c{
b\is2 审计风险=内在风险×控制风险×检查风险 t>%J3S>'ZV .cm$*>LW:x Risk-based approach WUqfY?5 基于风险的办法 MQGR-W
V=5 sMAu* Understanding the entity and knowledge of the business NpY zN|W: 了解商业的实质和知识 *.Ceb%W7C V$<5` Assessing the risks of material misstatement and fraud S%m$LM]NCg 评估材料错报和舞弊的风险 : w 4Sba3 g"L$}#iTsl Materiality (level), tolerable error SiQszV.& 重要性(级别),可容忍误差 '#0'_9} DU-&bm Analytical procedures n6 a=(T 分析程序 Sj<WiQ%< &\GB_UA Planning an audit TwXqk>J 规划审计工作 QWV12t$v !5K9L(gqb Audit documentation: working papers 2Fsv_t&*> 审计文件:工作底稿 /__@a&9t DJf!{:b) The work of others B @8
]! 其他机构的文件 ULkhTB G\ht)7SGgf Rely on the work of experts *
"Z5bKL 依靠专家的工作 <) \ ^5sO;vf Rely on the work of internal audit 8/dx)*JCq 依靠内部审计工作 5L4{8X0X8 ?
@Y'_f 3. Internal control L^0s 内部控制 F"<TV&xf Th6xwMq
The evaluation of internal control systems ^xwnX=Np 对内部控制系统的评估 ]hL`HP mew,S)dq! Tests of control '=2/0-;Jf 控制测试 3,<$z1Jm D-tm'APq Substantive procedures (time, nature, extent) ^%?*u;uU% 实质性程序(时间,性质,程度) J
XIxk"m r2]KP(T8| Transaction cycles: revenue, purchases, inventory, etc. EBX+fzjQo 交易周期:收入,采购,库存等。 M3U*'A\ ~S, R`wo 9=J+5V^qD< 4.Audit evidence AD=vYDR+ 审计证据
z"n7du}v K*_5M Obtain sufficient, appropriate audit evidence .A. VOf_ 获取足够、适当的审计证据 y7quKv7L} `"/s," c:D Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations R"9^FQ13 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 D!-
78h R>iRnrn:- The audit of specific items Y
nzhvE 审计的具体项目 %&RF;qa2xu 0 xUw}T6 Receivables: confirmation u._B7R&> 应收帐款:确认 .BR2pf|R 6{ql.2
Fa Inventory: counting, cut-off, confirmation of inventory held by third parties +y$%S4>0tp 存货:数量,减值,第三方持有存货的确认 ;|.^_Xs .m&JRz
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Payables: supplier statement reconciliation, confirmation ]{Ytf'
bG 应付帐款:供应商的申明一致,确认 :4f>S)m 9BJP|L%q Bank and cash: bank confirmation "+g9}g 银行存款和现金:银行的确认 &?R2zfcM 3$u3ssOL Auditing sampling WPmH4L>T 审计抽样 8T7E.guYr QU]&q`GE 5.Review
RpAqnDX) 复核 '
DZYN {} &o$z[b Subsequent events X2?
^t]-N 随后发生的事件 SM;*vkwz~ *v}8n95*2 \DG
6 vU:FDkx*nn ADTx _tE Going concern (aAv7kB& 持续关注 lTe7n'y^^ -K 7jigac Management representations ! z^%$;p 与管理层的交涉沟通 q`HuVilNH ''{REFjK7 Audit finalization and the final review: unadjusted differences FUVoKX!# 审核定稿和最后审查:未经调整的差异 </UUvMf" h%9>
js^~ B}PT-S1l 6. Reporting 0]3 ,0s $} 报告 Nl[]8G}; 学会计论坛bbs.xuekuaiji.com t<)C
bple\ Appendix {`FkiB` i 附录 Gb=pQ( n4 Audit procedure [Eeanl&x> 审计程序 pO^PkX