1. Assurance engagements and external audit
保证约定和外部审计 /v<e$0~s< J
tn&o"C Materiality, true and fair presentation, reasonable assurance [346w
< 物质性,真实公平的描述,合理的保证 zIX}[l4EW~ ?j},O=JFn Appointment, removal and resignation of auditors Y9lbf_51 审计人员的的任命、免职和辞职 #t5JUi%in* arpJiG~JR Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 2n"*)3Qj 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 gu~-
} \`p |,j Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior z{<q0.^EFh 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 FQv02V+&< see'!CjVo2 Engagement letter VH$\ a~| 约定书(委托书) .pNq-T P17]}F`` 2. Planning and risk assessment K~9 jin 规划和风险评估 $)WH^Ir~ G5X|JTzpu< General principles $P1d#;rb% 一般原则 w|3fioLs -f
'q Plan and perform audits with an attitude of professional skepticism l.Lc]ZpB 持专业的怀疑态度计划和执行审计工作 \dQ2[Ek \f<thd*bC Audit risks = inherent risk ×control risk ×detection risk xq#]n^ 审计风险=内在风险×控制风险×检查风险 PhI{3B/ f(
zuRM^5 Risk-based approach QvyUd%e'5A 基于风险的办法 Y
}g6IK} oGU.U9~! Understanding the entity and knowledge of the business !*$'fn'bAA 了解商业的实质和知识 Qcy+ {j] _^,[wD Assessing the risks of material misstatement and fraud _s=Pk[e 评估材料错报和舞弊的风险 & t @ s^x ,S Materiality (level), tolerable error d&3I>E
$UP 重要性(级别),可容忍误差 $;g%S0:3) !'UsC6Y4 Analytical procedures 9EY_R&Yq% 分析程序 |7 W6I$Xl p-ii($~} Planning an audit CH|g 规划审计工作 %%H. &*i, 4$#ia
F Audit documentation: working papers ABS
BtH ? 审计文件:工作底稿 Yru1@/; {pi67"mYp The work of others WLA_YMlA 其他机构的文件 Q'V,?# |Z +E(
F Rely on the work of experts E
].a|4sh 依靠专家的工作 .bl/At3A 9dhFQWz" Rely on the work of internal audit I.n{ "=$B@ 依靠内部审计工作 p>hCh5 ~S<F 3. Internal control 6!Ap;O^* 内部控制 GCmVmOdKr OAQ O J' The evaluation of internal control systems h;h,dx 对内部控制系统的评估 PT5ni6 $y |6< Tests of control x[,wJzp\6 控制测试 ) a2m<"
"}Sid+)< Substantive procedures (time, nature, extent) z 4OR
UQ 实质性程序(时间,性质,程度) #._6lESK 4~J1pcBno% Transaction cycles: revenue, purchases, inventory, etc. JT+lWhy 交易周期:收入,采购,库存等。 LZ<
(:S FWx*&y~$ AhFI, x 4.Audit evidence 'jO-e^qT 审计证据 F[qIfh4
7|?@\ZE Obtain sufficient, appropriate audit evidence ROiX=i 获取足够、适当的审计证据 iPi'5g(a nJ`a1L{N Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations ?
Gu_UW 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 2nz'/
G Hw-oh?= The audit of specific items Z.#glmw^=R 审计的具体项目 G6g=F+X2 .A f)y_ Receivables: confirmation _1bd)L&dF 应收帐款:确认 Woy
[V RwLdV+2\R` Inventory: counting, cut-off, confirmation of inventory held by third parties }qX&*DU_@ 存货:数量,减值,第三方持有存货的确认 x@(f^P `e69kBAm Payables: supplier statement reconciliation, confirmation ;eSf4_~ 应付帐款:供应商的申明一致,确认 i!-sbwd7 4BL,/(W]
x Bank and cash: bank confirmation u+T, n 银行存款和现金:银行的确认 ]d;/6R+Vs z Clm'X/ Auditing sampling D,R2wNF 审计抽样 ])";Z ].+G-<.: 5.Review
`v+O5 复核 Xg)FIaw]eT ,>EY9j Subsequent events @ dU3d\!} 随后发生的事件 ?ew]i'9( G
U/k^Qy Cjb p- bWzc=03 ^ x#RUv Going concern S6:gow(wU 持续关注 tm#y`1- :fQ*'m, Management representations #j5^/*XW 与管理层的交涉沟通 @Bwl)G!| ~Q\uP(!D Audit finalization and the final review: unadjusted differences R^C;D2 审核定稿和最后审查:未经调整的差异 5~6y.S `I:,[3_/ zL{@LHP 6. Reporting `Wt~6D
e 报告 YLd%"H $n 学会计论坛bbs.xuekuaiji.com x1ex}_\ Appendix J(*"S!q)6 附录 [vT,zM
Audit procedure _!Q\Xn 审计程序 7im;b15j`'