1. Assurance engagements and external audit
保证约定和外部审计 u+6L>7t88I (*vBpJyz% Materiality, true and fair presentation, reasonable assurance kbH@h2Ww 物质性,真实公平的描述,合理的保证 N3KI6p6 \ c1R[Hck Appointment, removal and resignation of auditors iW9 审计人员的的任命、免职和辞职 S5H} f4 +P2j Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^)
`e}} 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3)e{{]6 ;1_3E2E$ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior I
5ZDP| 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 5V/]7>b1
T^$`Z. Engagement letter o7PS1qcya< 约定书(委托书) ?djH! f}.t 2. Planning and risk assessment 8090+ (U 规划和风险评估 >s.y1Vg~C "?iyvzo General principles M,oZ_tY% 一般原则 G~_D'o<r y5^OD63s Plan and perform audits with an attitude of professional skepticism Tgla_sMb 持专业的怀疑态度计划和执行审计工作 z'O+B} m'
|wlI[lq Audit risks = inherent risk ×control risk ×detection risk `q | )_ 审计风险=内在风险×控制风险×检查风险 d}|z+D 4}*.0'Hz Risk-based approach +.rOqkxJ 基于风险的办法 BT3yrq9 +RiI5.$=Z Understanding the entity and knowledge of the business f4f)9n 了解商业的实质和知识 E*,nKJu'r [P }mDX Assessing the risks of material misstatement and fraud DV>;sCMJ % 评估材料错报和舞弊的风险 J5<16}* `]l|YQz\ Materiality (level), tolerable error PAC=LQn& 重要性(级别),可容忍误差 SY@;u<Pd HvZSkq
^ Analytical procedures *c$UIg 分析程序 gg#lI| tt6GtYrC 1 Planning an audit !4Sd ^" 规划审计工作 Ty7`&
$Tt.r Audit documentation: working papers cc1M9kVi 审计文件:工作底稿 P{J9#.Zq&s 'w<^4/L Q The work of others kaI
ns 其他机构的文件 UV{})T*s cBOt=vg,5 Rely on the work of experts 0;OZ|;Z 依靠专家的工作 0xvSi9
J!3;\ Rely on the work of internal audit c7WOcy@M 依靠内部审计工作 ,I]]52+?4 VP~%,= 3. Internal control O@dK^o 内部控制 Ul
85-p ^q%f~m,O< The evaluation of internal control systems ]ab q$Y' 对内部控制系统的评估 *Utx0Me B|M@o^Tf Tests of control Dk2Zl 控制测试 XgeUS;qtta k$DRX)e Substantive procedures (time, nature, extent) e5;YY
实质性程序(时间,性质,程度) y4=T0[
V 9JILK9mVO Transaction cycles: revenue, purchases, inventory, etc. 4/ q
BD 交易周期:收入,采购,库存等。 O CCC' k Pj BBXI1i a^[s[j#^, 4.Audit evidence u{D]Kc?n 审计证据 }6{00er OI6m>XH? Obtain sufficient, appropriate audit evidence )U]q{0` 获取足够、适当的审计证据 \.P#QVuQ _,e4?grP# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations K_.|FEV 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 p`52 adgd7JjI* The audit of specific items G$CSZrP. 审计的具体项目 YzEOfHL, `@u9 fx. Receivables: confirmation 4V
mUTMY 应收帐款:确认 *7L1SjZw N6A| Inventory: counting, cut-off, confirmation of inventory held by third parties E2`9H-6e 存货:数量,减值,第三方持有存货的确认 <'hoN/g 4((p?jbC Payables: supplier statement reconciliation, confirmation NMrf I0tbG 应付帐款:供应商的申明一致,确认 43rV> W, ]ZI@?H?
O Bank and cash: bank confirmation ^bdXzjf 银行存款和现金:银行的确认 qn}VW0! d+0= a] Auditing sampling K
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X7fQ 审计抽样 ?Ho> Aq>?G+ 5.Review
/pLf?m9 复核 L(1} PZ K,*z8@ Subsequent events REsw=P!b 随后发生的事件 T+%P+ N+
pCC tk:G6Bkid #60gjHYaV ztp2
j%' Going concern 6UqDpL7^U 持续关注 A.$P1zwC }"kF<gG1 Management representations X_,R!$wbg: 与管理层的交涉沟通 Ahr |fgh
ryI, Audit finalization and the final review: unadjusted differences 3RFU 审核定稿和最后审查:未经调整的差异 WU,b<PU & <HpUP!q8v yDRi 6. Reporting P{StF`>Y 报告 l%2 gM7WMY 学会计论坛bbs.xuekuaiji.com w:=:D=xH2
Appendix ETdN<}m 附录 zzd PR}VG Audit procedure s<3M_mt 审计程序 oMoco tQ;$