1. Assurance engagements and external audit
保证约定和外部审计 TW&DFKK` 5ua?I9fY Materiality, true and fair presentation, reasonable assurance b
B 物质性,真实公平的描述,合理的保证 Yn51U6_S 3NK ^AaTK Appointment, removal and resignation of auditors "E!mva*NU 审计人员的的任命、免职和辞职 Tp%(I"H'_; dx_6X!=.J Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion vxlOh.a|/L 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 g<*jlM1r LX+5|u Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior N> Jw 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 /!FWuRe^ rx~[Zs+* Engagement letter yYJY;".H 约定书(委托书) qztV,R T YhKZ|@ 2. Planning and risk assessment 7()?C}Ni- 规划和风险评估 tl8O6`<Z %uESrc-; General principles &M&{yc*% 一般原则 VkmRh,T `\$8`Zb; Plan and perform audits with an attitude of professional skepticism %"3 )TN4 持专业的怀疑态度计划和执行审计工作 H.
,;- | FM
} Audit risks = inherent risk ×control risk ×detection risk !-]C;9Zd 审计风险=内在风险×控制风险×检查风险 cL7g}$W$ K\!#4>yd Risk-based approach !R{R?? 基于风险的办法 w:=V@-S8 [W,|kDK Understanding the entity and knowledge of the business '%iPVHK7 了解商业的实质和知识 OmMX$YID pgc3j
P! Assessing the risks of material misstatement and fraud Ws[D{dS/ 评估材料错报和舞弊的风险 @M;(K<%h [IX+M#mf Materiality (level), tolerable error lvSdY(8 重要性(级别),可容忍误差 j.?:Gaab?# OYwGz Analytical procedures -e -e9uP 分析程序
cSD{$B: {eZ{] Planning an audit Y>6.t"?Q^ 规划审计工作 Pi6C/$
K HD`>-E# Audit documentation: working papers %uDG75KP{ 审计文件:工作底稿 +Ghi}v /MTf0^9 The work of others |hzT; 其他机构的文件 @s*,xHE 1i
|.h Rely on the work of experts ?bX 依靠专家的工作 0%C^8%(x [[L-jq.' Rely on the work of internal audit |Fln8wB 依靠内部审计工作 >l1r,/\\ W:s@L#- 3. Internal control {ISE'GJj 内部控制
P_4DGW xF8S*,#,* The evaluation of internal control systems Opg#*w%- 对内部控制系统的评估 mf$j03tu +++pI.>(*Q Tests of control ur%$aX) 控制测试 ~UMOT!4}3 :b#%C
pR Substantive procedures (time, nature, extent) pWaPC/,g 实质性程序(时间,性质,程度) {[Ow
Mk JSVeU54T^< Transaction cycles: revenue, purchases, inventory, etc. e<+<lj" 交易周期:收入,采购,库存等。 :[7lTp
{[#(w75R{ 7Ua7A 4.Audit evidence a
-0cN 9 审计证据 yY=<'{! a5c'V Obtain sufficient, appropriate audit evidence RI.2F*| 获取足够、适当的审计证据 <4X
?EYaTq XAic9SNu; Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations dk5|@?pe 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 1"E\C/c A|RR]CFJ The audit of specific items Hcv u7uD 审计的具体项目 8C&x MA^ ohZx03 Receivables: confirmation
ExhL[1E 应收帐款:确认 "dCzWFet Xa,&ef&q Inventory: counting, cut-off, confirmation of inventory held by third parties i57(
$1. 存货:数量,减值,第三方持有存货的确认 DdjCn`jqlf x mo&![P Payables: supplier statement reconciliation, confirmation !D:k! 应付帐款:供应商的申明一致,确认 zJl_ t0 rG6\ynBX% Bank and cash: bank confirmation JeQ[qQ 银行存款和现金:银行的确认 vDDljQXw4 7 `Du5>b8 Auditing sampling `iYc<N` 审计抽样 h7W}OF_=y G}Z4g 5.Review
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i 复核 W<'<'z5 qo;)X0N Subsequent events Ye|G44z 随后发生的事件 &YX6"S_B #x)}29%e# [MmM 9J[" Alu5$6X ^Q2ZqAf^a Going concern i?>
Hr| 持续关注 %C*^:\y a@W7<9fY; Management representations r*d Q5
_ 与管理层的交涉沟通 [m#NfA:h, Auac>')&Q Audit finalization and the final review: unadjusted differences Y mDn+VIg 审核定稿和最后审查:未经调整的差异 sR79
K1*j \y~)jq:d" 2%YXc|gGT 6. Reporting [x_s/"Md; 报告 -Bv12ymLG 学会计论坛bbs.xuekuaiji.com d]7*mzw^j Appendix mxL;;- 附录 l2/@<0P Audit procedure OmNn,PCl8 审计程序 a
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