1. Assurance engagements and external audit
保证约定和外部审计 /i@.Xg@:
'CqAjlj Materiality, true and fair presentation, reasonable assurance :&z!o"
K 物质性,真实公平的描述,合理的保证 9%ct "3Dnp?gB Appointment, removal and resignation of auditors og+Vrd 审计人员的的任命、免职和辞职 KdHkX+-R hTby:$aCg Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @g#| srYD 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 MMaS ]CS
N7Q+l Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior f]Aa$\@b 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 UDJ#P9uy dE[X6$H[ Engagement letter leizjL\P 约定书(委托书) d1^5r
31 ]+qd|}^ 2. Planning and risk assessment fIx|0,D&7L 规划和风险评估 O7Jp; 60>g{1] General principles ]NWcd~"b!Z 一般原则 si]MQ\i+ bfJ<~ss/ Plan and perform audits with an attitude of professional skepticism 'X&"(M 持专业的怀疑态度计划和执行审计工作 y\iECdPU 5f@&XwD9 Audit risks = inherent risk ×control risk ×detection risk 1T~`$zS7 审计风险=内在风险×控制风险×检查风险 ,e`n2)
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]~lc Risk-based approach 1#>uqUxah 基于风险的办法
TK>~)hc} D2MIV&pahP Understanding the entity and knowledge of the business UiK)m:NU 了解商业的实质和知识 *$('ous8 (]fbCH: Assessing the risks of material misstatement and fraud j9Z1=z 评估材料错报和舞弊的风险 UNrO$aX!1' M6]:^;p' Materiality (level), tolerable error KV{ 重要性(级别),可容忍误差 5PpS/I:on B~<bc Analytical procedures Lq@uwiq! 分析程序 3dtL[aVwY 5wvh
@Sc\ Planning an audit XL1x8IB 规划审计工作 cZ.p \Y:zg3q* Audit documentation: working papers ^\VVx:] 审计文件:工作底稿 11A;z[Zk h:z$uG The work of others G [yI[7=d 其他机构的文件 PP_ar{|7 \4OU+$m Rely on the work of experts E%Ysyk 依靠专家的工作 BH$hd|KD< !*"#*)S. Rely on the work of internal audit {FN4BC`3+ 依靠内部审计工作 AQ"rk9Z FPE6H:' 3. Internal control F A%BzU5^ 内部控制 RM25]hx \/Zo*/ The evaluation of internal control systems 56Lt "Z F 对内部控制系统的评估 bSTTr<W >dDcm Tests of control <@n3vO6 控制测试 q{q;X{ [RDY(}P% Substantive procedures (time, nature, extent) 8*]dAft 实质性程序(时间,性质,程度) IJZx$8&A qs
(L2'7/ Transaction cycles: revenue, purchases, inventory, etc. [XA:pj;rg' 交易周期:收入,采购,库存等。 8feLhWg'P l>7?B2^<E )b|xzj
@ 4.Audit evidence 9.Sv"=5gz 审计证据 yW}x d&DQ8Gm ^ Obtain sufficient, appropriate audit evidence jq/ CXYv 获取足够、适当的审计证据 wI[J> 9Qn
kL -f@CD Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations HNX/#?3 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
-}>H3hr Ht~YSQ~:y The audit of specific items `P*PCiZos 审计的具体项目 gp^xl>E R8j\CiV17 Receivables: confirmation r)dXcus 应收帐款:确认 qi1#s, #]wBXzu? Inventory: counting, cut-off, confirmation of inventory held by third parties uHt@;$9A 存货:数量,减值,第三方持有存货的确认 xZMAX}8 v -wnBdL Payables: supplier statement reconciliation, confirmation ;'4Kg@/ 应付帐款:供应商的申明一致,确认 2
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)^j 2cv=7!K4Uv Bank and cash: bank confirmation R+=Xr<`%U| 银行存款和现金:银行的确认 U;U19[] ((fFe8Rn)q Auditing sampling ~:UAL}b{\~ 审计抽样 @.v{hkM` ENZYrWl
5.Review
zj;KtgcE 复核 W=!D[G R 4m_CPe Subsequent events "A}2iI 随后发生的事件 YD;"_yH +tv"j;z 9+frxD&pO ZX40-6#O E@)9'?q Going concern SKSI\]Cc 持续关注 $w! v YM +4:P2 Management representations Z+S1e~~ 与管理层的交涉沟通 2,'%G\QT U 0dhr; l Audit finalization and the final review: unadjusted differences b5UIX Kim 审核定稿和最后审查:未经调整的差异 -+ Mh('K DcNwtts ~qb-uT\(99 6. Reporting \.MPjD 报告 ,mD{4 >7 学会计论坛bbs.xuekuaiji.com I!g+K Appendix l|
QQ 附录 ap .L=vn Audit procedure Q|W~6 审计程序 -T .C?Q g