1. Assurance engagements and external audit
保证约定和外部审计 F|{uA/P{ yq49fEgc@U Materiality, true and fair presentation, reasonable assurance y
myzbE 物质性,真实公平的描述,合理的保证 t/Y0e#9, 2mnAL# Appointment, removal and resignation of auditors Db<#gH 审计人员的的任命、免职和辞职 %s"&|32 b~}$Ch3ymW Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion *<W8j[? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 /zt M' EwX&Cj". Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ka!v(j{E 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 `:Gzjngc k'PvTWR Engagement letter ;<N:! $p 约定书(委托书) }rI:pp^KS &}[P{53sr 2. Planning and risk assessment 9M;t4Um 规划和风险评估 ) jH`lY) 1 GE(~d ' General principles {@vnKyf^K 一般原则 pd#Sn+&rf ^L5-2;s<U' Plan and perform audits with an attitude of professional skepticism ,#UZp\zZ* 持专业的怀疑态度计划和执行审计工作 e~'lWJD cd1G
.10 Audit risks = inherent risk ×control risk ×detection risk nV7Vc; 审计风险=内在风险×控制风险×检查风险 $GFR7YC 7 vo`& Risk-based approach K\rQb 基于风险的办法 ]vlBYAW' ;o3gR4u_L Understanding the entity and knowledge of the business J _;H 了解商业的实质和知识 P2a5<#_| I7oA7@zv Assessing the risks of material misstatement and fraud zk
FX[-'O 评估材料错报和舞弊的风险 /W$i8g 8 s$6R|ti Materiality (level), tolerable error +q}t%K5 重要性(级别),可容忍误差 nFNRiDx <mE`<-$ Analytical procedures Ztg_='n 分析程序 0SQr%:zG |MFAP!rycS Planning an audit yl~_~<s6 规划审计工作 ![\-J$
^iMr't\b Audit documentation: working papers qK a}O* 审计文件:工作底稿
Q+=pP'cV t` "m@ The work of others 3$nK
其他机构的文件 V_gl#e# ;"Kgg:K>W Rely on the work of experts }+9?)f{?@ 依靠专家的工作 &.,K@OFE} 8u+kA
mI Rely on the work of internal audit +gX,r$bX 依靠内部审计工作 N
$) G8 <bKtAf 3. Internal control >#|%'Us 内部控制 p H y K:a8}w>Up The evaluation of internal control systems 1IA1; 对内部控制系统的评估 ^m w]u"5\ @gD)pH Tests of control tp] 5[U 控制测试 k{SGbC1=VK 2'Dl$D
H Substantive procedures (time, nature, extent) sgp.;h' 实质性程序(时间,性质,程度) ?8-!hU@QC
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f Transaction cycles: revenue, purchases, inventory, etc. Af;Pl|Zh[ 交易周期:收入,采购,库存等。 R@\}iyM *8Z2zmZtR^ G%erh}0~ 4.Audit evidence H2s:M 审计证据 ?{S>%P A_B ]nhh|q9r{ Obtain sufficient, appropriate audit evidence a{]=BY oL 获取足够、适当的审计证据 \)6glAtN <?nI O Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations );gY8UL^ 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 Tn}`VW~ zeHF-_{ The audit of specific items R |c=I}@F 审计的具体项目 :(n<c ~T1W-ig4[* Receivables: confirmation I\.|\^ 应收帐款:确认 ~=|}!A( Z
RagM'K Inventory: counting, cut-off, confirmation of inventory held by third parties 2I-d.{ 存货:数量,减值,第三方持有存货的确认 >!=@TK(~ ,MCTb '=G Payables: supplier statement reconciliation, confirmation z'q~%1t 应付帐款:供应商的申明一致,确认 :jiuu@< }`"}eN @, Bank and cash: bank confirmation X.fVbePxUU 银行存款和现金:银行的确认 : ,l7e
>2s4BV[( Auditing sampling >v:ex(y0 审计抽样 &h334N|4{ KZppQ0 5.Review
DK IH{:L7 复核 (;l@d|g QtW9!p7( Subsequent events D\Ak-$kJ^ 随后发生的事件 =l`)b *G58t`]r <Ua~+U(FR0 <Vhd4c ]01`r/->\ Going concern jrib"Bh3, 持续关注 8Qg10Yjy 54_}9_g Management representations op6]"ZV-C 与管理层的交涉沟通 5)#j }`6 NHd@s#@ Audit finalization and the final review: unadjusted differences T~[:oil 审核定稿和最后审查:未经调整的差异 OIblBQ! 0?7yM:!l vzIo2,/7 6. Reporting @Q74 报告 .WF"vUp 学会计论坛bbs.xuekuaiji.com LDt6<D8,Q Appendix 4
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附录 l~r;Grd/5 Audit procedure $BwWQ?lp 审计程序 %N8I'*u