1. Assurance engagements and external audit
保证约定和外部审计 i$gH{wn\` \'hZm%S Materiality, true and fair presentation, reasonable assurance I6vy:5d 物质性,真实公平的描述,合理的保证 i(mQbWpN GyQ9we~ Appointment, removal and resignation of auditors Me2qOc^Z- 审计人员的的任命、免职和辞职 Q4h6K7 fP8iz `n Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion [I6&|Lz> 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 l|j}Ggen jBMGm"NE Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior hCpcX"wND 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 -$sVqR>_ b]6@
O8 Engagement letter uW0D m# 约定书(委托书) NbPNcjPL e1/{bX5 2. Planning and risk assessment ^_c6Op<F 规划和风险评估 gGE&}EoLU $2w][ d1 General principles ;ZoEqMv 一般原则 LTw.w:"J %$[#/H7=W Plan and perform audits with an attitude of professional skepticism qAW?\*n5N 持专业的怀疑态度计划和执行审计工作 0Zh]n;S3m i_f\dkol Audit risks = inherent risk ×control risk ×detection risk Xkp?)x3~X 审计风险=内在风险×控制风险×检查风险 oM(8'{S= *ry}T= Risk-based approach 9Q>85IiT 基于风险的办法 0s!';g Q ybU_x Understanding the entity and knowledge of the business SLU$DW;t 了解商业的实质和知识 6wq>&P5 kp3%"i&hD Assessing the risks of material misstatement and fraud Yfr4<;% 评估材料错报和舞弊的风险 I7XJPc4} VT [TE Materiality (level), tolerable error e!=~f%c<N 重要性(级别),可容忍误差 b?K`DUju{0 UvF5u(o Analytical procedures A)_HSIVi 分析程序 8Z!Mad p(!d,YSE Planning an audit Ajm4q_ 规划审计工作 UY(\T8 "A]#KTP Audit documentation: working papers W1_.wN$,5 审计文件:工作底稿 <DZ$"t 0
k G\9 The work of others '81c>qA 其他机构的文件 s63!]LDr hsHbT^Qm Rely on the work of experts fS$;~@p 依靠专家的工作 ^*"i
*e 5x"eM= Rely on the work of internal audit N/78Ub 依靠内部审计工作 B \LmE+a> qLV3Y?S!L 3. Internal control rXR!jZ.hi 内部控制 "0 $UnR DY\~O The evaluation of internal control systems
<Hr~|oG 对内部控制系统的评估 =&F~GCZ> a"&cm'\lL Tests of control e'MW"uCP} 控制测试 Wv||9[Rd
b|-S;cw Substantive procedures (time, nature, extent)
66-tNy 实质性程序(时间,性质,程度) mKsJ[)#. p\R&vof* Transaction cycles: revenue, purchases, inventory, etc. {y'4&vt<~ 交易周期:收入,采购,库存等。 L1Jn@ Y5c[9\'\ (K_{a+$[ 4.Audit evidence 4]#$YehM5 审计证据 ?,i}Qr [Q ~=Q^]y, Obtain sufficient, appropriate audit evidence {&J~P&,k 获取足够、适当的审计证据 wXtp(YwlH 2u$rloc$b Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations W{c
Z7$d 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 &?$mS'P K^
ALE The audit of specific items ~1{ppc+
审计的具体项目 hd]ts.
;W]9DBAB Receivables: confirmation CeeAw_*@ 应收帐款:确认 '50}QY_R. N=\weuED Inventory: counting, cut-off, confirmation of inventory held by third parties 7pou(U 存货:数量,减值,第三方持有存货的确认 !hFhw1 loC~wm%Ql Payables: supplier statement reconciliation, confirmation lQd7p+21 应付帐款:供应商的申明一致,确认 ac\( [F- Nv^byWqu Bank and cash: bank confirmation ia(`3r 银行存款和现金:银行的确认 7MGvw-Tpb7 o{hX?,4i Auditing sampling P)cEYk 审计抽样 )N*Jc @Y@ +~~2OU L 5.Review
Z&79: 9=#> 复核 l
u8*+.V skBD2V4 Subsequent events fY6~Z
BvK 随后发生的事件 ~Hu!iZ
2] px*1 3" }=}wLm#&1 p!5'#\^f YRo,wsj Going concern xK_oV+ 持续关注 $
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?5 Management representations Le:(;:eL>t 与管理层的交涉沟通 #y[U2s Se Sg4{IU Audit finalization and the final review: unadjusted differences aZ+><1TD 审核定稿和最后审查:未经调整的差异 :m(DRD o+B) +<j7^AEG 6. Reporting 1Qu@pb^ 报告 P#,;)HF 学会计论坛bbs.xuekuaiji.com |Fi5/$S. Appendix n_3R Q6 附录 B]@25 Audit procedure </WeB3#6 审计程序 OZ+v ~'oD