1. Assurance engagements and external audit
保证约定和外部审计 n-{ d7haOa *$`N5;7'` Materiality, true and fair presentation, reasonable assurance 7WY~v2SDF 物质性,真实公平的描述,合理的保证 #`!mQSK s=5k7 Appointment, removal and resignation of auditors Dr[;\/|# 审计人员的的任命、免职和辞职 ?k($Tc&Q fK *l?Hr Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion m )rVzL 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 (h@!_qi9: 9
W|'~r Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior q'4P/2)va 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 +6$-"lf :U=3*f.{ Engagement letter X6_
RlV]Sk 约定书(委托书) B}. :7,/0 BkPt 1i 2. Planning and risk assessment 7a^D[f0V 规划和风险评估 6VuyKt Qe-Pg^PS] General principles yla-X|> 一般原则 `9gV8u nC!]@lA Plan and perform audits with an attitude of professional skepticism /GM!3%'=
持专业的怀疑态度计划和执行审计工作 0rz1b6F5, gat;Er Audit risks = inherent risk ×control risk ×detection risk e|
5@7~Vi 审计风险=内在风险×控制风险×检查风险 IG{Me >d &0a: Risk-based approach \13Q >iAu 基于风险的办法 N~fE&@- (5,x5l]-N Understanding the entity and knowledge of the business 5f?GSHA} 了解商业的实质和知识 z^jmf_ cruBJZr* Assessing the risks of material misstatement and fraud j@^zK!mO 评估材料错报和舞弊的风险 g5"I{ol5T~ "Da-e\yA Materiality (level), tolerable error e$WAf`* 重要性(级别),可容忍误差 LI25VDZ|iP B|yz~wuS Analytical procedures pZlt4 分析程序 g/ShC8@=u 4b((,
u$ Planning an audit mqHH1} 规划审计工作 oU @!R a5saN5)H Audit documentation: working papers @$ Nti> 审计文件:工作底稿 85)C7tJ-g 54JZOtC3~ The work of others esE!i0% 其他机构的文件
X}i2 qv nTGZ2C)c<' Rely on the work of experts 9N{?J"ido 依靠专家的工作 = Ul"{T< SZLugyZ2Y Rely on the work of internal audit }* }F_Y+ 依靠内部审计工作 FN<>L0 >o v#\ 3. Internal control rQGInzYp 内部控制 0Z]HH+Z; K(lSR The evaluation of internal control systems [!wJIy?, 对内部控制系统的评估 Lu:*nJ%1[ GnUD<P=I Tests of control LyNmn.nN 控制测试 \`["IkSg7 u-s*k*VHoc Substantive procedures (time, nature, extent) iAk.pH]a 实质性程序(时间,性质,程度) !OQ5AF$
`-P1Y Transaction cycles: revenue, purchases, inventory, etc. V|B4lGS& 交易周期:收入,采购,库存等。 o _l_Yi MBw;+'93qf ~x/ka43 4.Audit evidence VF"
;p^ 审计证据 iR./9}Ze }F/w34+; Obtain sufficient, appropriate audit evidence "4Q_F3?_`
获取足够、适当的审计证据 )g^qgxnnV e1E_$oJP Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations r-
xP6 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 42tZBz& (!N2,1| The audit of specific items
,dK)I1"C 审计的具体项目 xP9h$! 4e
eh+T Receivables: confirmation cN?/YkW?] 应收帐款:确认 j$XaO%y) dI%ho<zm] Inventory: counting, cut-off, confirmation of inventory held by third parties _F`JFMS 存货:数量,减值,第三方持有存货的确认 yEbo`/ ]b }2e s" Payables: supplier statement reconciliation, confirmation &fWC-| 应付帐款:供应商的申明一致,确认 :aaX Y:< );JWrkpz Bank and cash: bank confirmation trrK6(p 银行存款和现金:银行的确认 bEmN
tp^ IQtQf_"e1 Auditing sampling EmrkaV-?k 审计抽样 #}@8(>T Sew*0S( 5.Review
]1>R8 复核 IvkYM`% 6)?u8K5%r Subsequent events WwZ3hd 随后发生的事件 7=u
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JrLh=0i9 t$Ff$( jVN06,3z Going concern .81Y/Gad_ 持续关注 sF[gjeIb YZ8[h`z Management representations Fp@> (M#3 与管理层的交涉沟通 v6=%KXSF .*
9u_2< Audit finalization and the final review: unadjusted differences [:gg3Qzx 审核定稿和最后审查:未经调整的差异 cUG^^3
! Q8h0.(#- }i^|.VZZ 6. Reporting b-#{O=B 报告 T*0;3&sA 学会计论坛bbs.xuekuaiji.com ||wi4TP Appendix sU*?H`U3d 附录 ilJ`_QN Audit procedure aZ_3@I{d` 审计程序 zT6nC5E