1. Assurance engagements and external audit
保证约定和外部审计 'CV^M(o'9 ~l4f{uOD>] Materiality, true and fair presentation, reasonable assurance `lCuU~~ag 物质性,真实公平的描述,合理的保证 H'Qo\L4H
00<{: Appointment, removal and resignation of auditors 8I#D`yVKc 审计人员的的任命、免职和辞职 S7sb7c'4 k .]t5q%}j Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Ie_I7YJ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 kq/u,16@ f\o
R:% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #BJ\{"b_}z 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 zJl_ t0 rG6\ynBX% Engagement letter s (PY/{8 约定书(委托书) aj7dH5SZl _/x&<,3 2. Planning and risk assessment 8F6h#%9 规划和风险评估 tbur$00 Wc4vCVw General principles avNLV 一般原则 $$gtZ{ukQ _Z#eS/,O@ Plan and perform audits with an attitude of professional skepticism uw_?O[ZA[ 持专业的怀疑态度计划和执行审计工作 aqL<v94wX )/Y~6
A9> Audit risks = inherent risk ×control risk ×detection risk $h[Yz l 审计风险=内在风险×控制风险×检查风险 5'
\)` 5si}i'in Risk-based approach zO.6W
J 基于风险的办法 e
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3-t/= [thboP.? Understanding the entity and knowledge of the business
azGnP3_ 了解商业的实质和知识 *x,HnHT kK?zVH-! Assessing the risks of material misstatement and fraud [j0w\{ 评估材料错报和舞弊的风险 ^ KOzCLC {nRUH*(d9 Materiality (level), tolerable error otq,R6 ^ 重要性(级别),可容忍误差 bXvbddu)} >d%VDjk . Analytical procedures ~3 @*7B5Q 分析程序 \R Z3Hh o;;,iHu* Planning an audit M&e8zS 规划审计工作 ~CFMIQ et 1n3$V:00 Audit documentation: working papers Xp^$
E6YFy 审计文件:工作底稿 [=~!w_ !R{em4 8D The work of others }su6izx
其他机构的文件 9[{sEg=C$e A2_Ls;] Rely on the work of experts 6/7F">@j 依靠专家的工作 x]'H jTqX =uc^433. Rely on the work of internal audit ?!m ma\W 依靠内部审计工作 K+> V|zKuk 8MQbLj'H 3. Internal control MPG+B/P& 内部控制 Oga1u
s01$fFJgO The evaluation of internal control systems RpeBm#E2 对内部控制系统的评估 >w2f8tW`PP swt\Ru6, Tests of control }K;iJ~kD1 控制测试 %*p^$5L< E7LbSZ Substantive procedures (time, nature, extent) zKMv7;s? 实质性程序(时间,性质,程度) ?o>6S
EGW @Yarz1 Transaction cycles: revenue, purchases, inventory, etc. B[7A 交易周期:收入,采购,库存等。 @?M;'xMbB =W|vOfy "i(U 4.Audit evidence un&> 审计证据 pLo;#e8'f ec1Fg0Fa Obtain sufficient, appropriate audit evidence 1O4D+0@ 获取足够、适当的审计证据 &m4f1ZO* o{g@Nk'f Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T7s+9CE 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 oE 5
;|x3 PbQE{&D# The audit of specific items 'Ye]eL,I\ 审计的具体项目 8(uw0~G
O (I!1sE!?1 Receivables: confirmation !8Y3V/)NU 应收帐款:确认 xpz`))w _rG-#BKW8L Inventory: counting, cut-off, confirmation of inventory held by third parties P 4H*jy@? 存货:数量,减值,第三方持有存货的确认 WQTendS A` =]RJ Payables: supplier statement reconciliation, confirmation bsMC#xT 应付帐款:供应商的申明一致,确认 nE^wxtY U#iT<#!l2 Bank and cash: bank confirmation sq48#5Tc^r 银行存款和现金:银行的确认 35}P0+ $Q#?`j Auditing sampling C~:b* X 审计抽样 %qONJP <BQ%8} 5.Review
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.poh~| 复核 Od*v5qT;$ Y0rf9 Subsequent events H]U"+52h 随后发生的事件 rrbZ+*U #% qqL D.
77WjwQ &8zk3 ~xP
Szf Going concern YdPlN];[ 持续关注 KqFmFcf
| X3<SP Management representations 20n%o&kG]8 与管理层的交涉沟通 Qz'O{f h=:*7>} Audit finalization and the final review: unadjusted differences bL+sN"Km 审核定稿和最后审查:未经调整的差异 9'D8[p% ozT._C 9]"\"ka3> 6. Reporting )0'Y et} 报告 4;08n|C 学会计论坛bbs.xuekuaiji.com Qh/
lT$g Appendix DrW/KU,{+( 附录 -DA;KWYS Audit procedure H 3W_}f 审计程序 6ch@Be5*