1. Assurance engagements and external audit
保证约定和外部审计 It\ob7n 9h6xl i Materiality, true and fair presentation, reasonable assurance rHtT>UE= 物质性,真实公平的描述,合理的保证 O
Qh36BM ZN ?P4#ZS Appointment, removal and resignation of auditors nA]dQ+5sT 审计人员的的任命、免职和辞职 Ye}y_W NOa.K)^k Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion XabrX|B# 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (;T;?v`- `<>8tZS9" Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior GZc%* 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 FZ^byIS[ 'Sc3~lm(dH Engagement letter 9CWUhS
约定书(委托书) 7,e=|%7. vAJfMUlP 2. Planning and risk assessment ZX.VzZS 规划和风险评估 ~::gLm+f uu>[WFh General principles I#Tl 一般原则 ANCgch\ /d >f
p Plan and perform audits with an attitude of professional skepticism i
c]f o 持专业的怀疑态度计划和执行审计工作 Z<r&- !z "7)F";_(^ Audit risks = inherent risk ×control risk ×detection risk o0wep&@ 审计风险=内在风险×控制风险×检查风险 7@Di nA! _ }!Q4K Risk-based approach zoOm[X=?3 基于风险的办法 5Tpn`2F ^%d+nKx9nL Understanding the entity and knowledge of the business ){>;eky 了解商业的实质和知识 SAG)vmm RkLH}`# Assessing the risks of material misstatement and fraud Ok
6Y'P 评估材料错报和舞弊的风险 y::;e#.
SQ5*?u\ Materiality (level), tolerable error xm YA/wt8 重要性(级别),可容忍误差 u 3,b,p (p14{ Analytical procedures O|j5ulO}&" 分析程序 =WEfo; de1& Planning an audit 66'TdF]" 规划审计工作 z4-AOTo2y H[,.nH_>+ Audit documentation: working papers #K*d:W3C 审计文件:工作底稿 !gf&l ^) ~*B1}#; The work of others 59^@K"J 其他机构的文件 DO03v
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[2tH2*# Rely on the work of experts m;
ABHq# 依靠专家的工作 ydns_Z 5Ij_$
a Rely on the work of internal audit 82)d.> 依靠内部审计工作 ^1cqx]>E >; W)tc, 3. Internal control :za!!^ 内部控制 \R-u+ci$ZY WejY
b;KS The evaluation of internal control systems RPiCXpJv& 对内部控制系统的评估 sa#"@j) ,Fr{i1Ky Tests of control 6:EO 控制测试 i2j)%Gc} CYrL|{M] Substantive procedures (time, nature, extent) p[uwG31IL` 实质性程序(时间,性质,程度) t'Q48QAb? H1?1mH Transaction cycles: revenue, purchases, inventory, etc. ,OasT!Sr 交易周期:收入,采购,库存等。 Oy
|9po X2e|[MWkp zIo))L 4.Audit evidence D!mhR?t 审计证据 9M7P]$^ d=5D 9'+ Obtain sufficient, appropriate audit evidence DSjo%Brd- 获取足够、适当的审计证据 r\NnWS J ,!Hl@( Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ifgaBXT55 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 ^2??]R&Q
7CIje=u.q The audit of specific items z H \*v' 审计的具体项目 df:,5@CJ8 r=w%"3vb^ Receivables: confirmation NFSPw`f 应收帐款:确认 q(r2\ vv8$u3H Inventory: counting, cut-off, confirmation of inventory held by third parties 3Q ]MT 存货:数量,减值,第三方持有存货的确认 9/%|#b-z =[k9{cVW Payables: supplier statement reconciliation, confirmation =az$WRV+7! 应付帐款:供应商的申明一致,确认 !.J~`Y'd_ cQ8:;-M Bank and cash: bank confirmation PLY7qMw 银行存款和现金:银行的确认 HIU@m< ;I7Z*'5! Auditing sampling AHA*yC 审计抽样 82=][9d # C}>
)IH 5.Review
X%-4x 复核 ,\m c.80 W[?B@ sdSZ Subsequent events p>zE/Pw~ 随后发生的事件 ZV U9 t ]d[q:N]z 5[R}MhLZ M`<D Z<:< 2<O8=I _ Going concern c1<g!Q&E 持续关注 [V f|4xcD Q d./G5CC Management representations f65Sr"qB3 与管理层的交涉沟通 C[pDPx,#:G w#1dO~ Audit finalization and the final review: unadjusted differences S3<v?tqLr 审核定稿和最后审查:未经调整的差异 =,'Z6?%p
Vg+SXq6G <#Lw.;(U;k 6. Reporting 7h<K)aT 报告 QE gv,J{ 学会计论坛bbs.xuekuaiji.com at*=#?M1? Appendix G](K2= 附录 <