1. Assurance engagements and external audit
保证约定和外部审计 {Gy_QRsp, + `x
p+Q Materiality, true and fair presentation, reasonable assurance R8_qZ;t:z 物质性,真实公平的描述,合理的保证 4l:+>U@KU A2 rRYzN; Appointment, removal and resignation of auditors ,KWeW^z'7 审计人员的的任命、免职和辞职 5NK:94&JE w1Kyd?~%] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7}MWmS^8j 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 8vCHH&` ?*HlAVDcFT Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior LBzpaLd 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 '=5N?) ,wjL3c Engagement letter <=lP6B 约定书(委托书) u]"RAH Mmn[ol 2. Planning and risk assessment lB3X1e9 规划和风险评估 49yN|h;c! -M:.D3,L General principles BC^WPr 一般原则 6+>rf{5P7 3)sqAs( Plan and perform audits with an attitude of professional skepticism E^s>S,U[y 持专业的怀疑态度计划和执行审计工作 Ek:u
[Uw\ .%o:kq@B Audit risks = inherent risk ×control risk ×detection risk H!N,PI?rn 审计风险=内在风险×控制风险×检查风险 |2Dlw]d K4KmoGb Risk-based approach ck;owGlT 基于风险的办法 %rYt; 7B -kkXyO8js Understanding the entity and knowledge of the business _oWenF 了解商业的实质和知识 QP'*
)gjO7 9Rpj&0Is Assessing the risks of material misstatement and fraud ^^Y0 \3. 评估材料错报和舞弊的风险 7RO=X%0A a&&EjI Materiality (level), tolerable error {.ph)8 重要性(级别),可容忍误差 jU=)4nx (%bfNs| Analytical procedures Z`[j;=[ 分析程序 DZvpt%q ,YH.n>`s+ Planning an audit 9P]TIV. 规划审计工作 p47~vgJN j \SDw Audit documentation: working papers 0\/7[nwS 审计文件:工作底稿 &{8 "-
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.B7 The work of others PUI.Un2C_ 其他机构的文件 0GB6.Ggft 8<P.>u Rely on the work of experts 3.>jagu 依靠专家的工作 dX<UruPA ;@sxE}`?g Rely on the work of internal audit SU*P@?:/} 依靠内部审计工作 8`*(lKiL P9c1
NX\- 3. Internal control zX3O_
内部控制 Ih{~?(V$ *H;&hq The evaluation of internal control systems 371E S4 对内部控制系统的评估 a-7nA i
cZQv] Tests of control y};qo'dlt 控制测试 b*,R9 &Zov9o:gx Substantive procedures (time, nature, extent) c45Mv_ 实质性程序(时间,性质,程度) eudPp"Km vWow^g Transaction cycles: revenue, purchases, inventory, etc. -WEi
Y 交易周期:收入,采购,库存等。 "5{\0CfS -i9/1.Z %e_WO,R 4.Audit evidence I@.qon2V 审计证据 1cUC>_%? ,2u]rLxx; Obtain sufficient, appropriate audit evidence $UKDXQF" 获取足够、适当的审计证据 { `-EX W0R6<-
1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations cZ5[A T 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 m|p}Jf! ')_jK',1 The audit of specific items E]Kd`&^} 审计的具体项目 kQ|}"Tw7 ?
[=P Receivables: confirmation tr):n@ 应收帐款:确认 K":-zS vhT9#) HI Inventory: counting, cut-off, confirmation of inventory held by third parties
X!r!lW 存货:数量,减值,第三方持有存货的确认 .3$iOMCH NAL%qQ Payables: supplier statement reconciliation, confirmation %R(j|a9z 应付帐款:供应商的申明一致,确认 1`b?nX 9;.dNdg> Bank and cash: bank confirmation H.'_NCF&;L 银行存款和现金:银行的确认 .2OP>:9F 5FzG_ w Auditing sampling 594$X@!v 审计抽样 d
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je 5.Review
1w?X~VZAX 复核 !1|f
,9C Ie` `Wb= Subsequent events |IZG`3 随后发生的事件 }Dk_gom_
7v1}8Uk 8iq~ha$]| S&@~F| cpf8f i Going concern h%#@Xd>. 持续关注 ]kc]YO7i%R ~KEnZa0 Management representations AlGD .
K 与管理层的交涉沟通 uI.4zbgl[ 2N `Vx3 Audit finalization and the final review: unadjusted differences fyT! / 审核定稿和最后审查:未经调整的差异
g`\Vy4w AQ@A$ ZO:{9vt=/ 6. Reporting Q T
M+WD 报告
OpYq qBf_ 学会计论坛bbs.xuekuaiji.com dDAdZxd Appendix 61CNEzQ 附录 >KC*
xa" Audit procedure hnL(~ 审计程序 jUdW o}/