1. Assurance engagements and external audit
保证约定和外部审计 fQTA@WAr 6O@ ^`T Materiality, true and fair presentation, reasonable assurance lJ] \ 物质性,真实公平的描述,合理的保证 +'Y(V& IQi[g~E.5 Appointment, removal and resignation of auditors #JR ,C
-w 审计人员的的任命、免职和辞职 Nk7e iQ
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] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion kPX2e h 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 -,fa{ yt- f'`nx;@X Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior [gh[F 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 9H, &nET {F6dSF` Engagement letter U>_\ 约定书(委托书) 1QF*e' cYWy\+ 2. Planning and risk assessment _QMHP
RELk 规划和风险评估 1s}NQ3 &Wz`>qYL* General principles /$Tl# 一般原则 ogc('HqF^' JfP\7 Plan and perform audits with an attitude of professional skepticism &A9A#It 持专业的怀疑态度计划和执行审计工作 3
+8" 51ajE2+X& Audit risks = inherent risk ×control risk ×detection risk eFj6p< 审计风险=内在风险×控制风险×检查风险 01{r^ZT`RH W]yClx \ Risk-based approach ss0'GfP 基于风险的办法 ,7fc41O3V e9Ul A
Understanding the entity and knowledge of the business ? __aVQ7 了解商业的实质和知识 >SxZ9T|% 'Elj"Iiu Assessing the risks of material misstatement and fraud Q{l*62Bx 评估材料错报和舞弊的风险 Z?~d']XD R0hctT1j Materiality (level), tolerable error 3b?OW7H 重要性(级别),可容忍误差 Mi/ &$"= Hr<C2p^a Analytical procedures +F7<5YW&( 分析程序 x'@32gv
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y:} Planning an audit 8G5)o` 规划审计工作 [C+Gmu ,na=~.0R: Audit documentation: working papers 3u?`q%Y-e 审计文件:工作底稿 2%{YYT
EOBs}M; The work of others ] [HGzHA 其他机构的文件 iO9nvM< (
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p Rely on the work of experts ,\S pjE 依靠专家的工作 S}m$,<x 2-$bh Rely on the work of internal audit K{zCp6 依靠内部审计工作 |YE,) kiF dDqr
B-G 3. Internal control >St.c 内部控制 Y[iDX#
pyg!rf- The evaluation of internal control systems XJ:>UNf5; 对内部控制系统的评估 B|Fl,55 `\/toddUh[ Tests of control %K%^ ]{ 控制测试 'nlRY5@2 `sk!C7% Substantive procedures (time, nature, extent) %_b^!FR 实质性程序(时间,性质,程度) $>'" )7z Zp7yaz3y Transaction cycles: revenue, purchases, inventory, etc. (Pk"
NEP 交易周期:收入,采购,库存等。 J7'f@X~nM Sg. +`xww3 q:Y6fbt<7 4.Audit evidence e~+(7_2 审计证据 t_I\P.aMA KMK&[E#r Obtain sufficient, appropriate audit evidence T|o`a+? 获取足够、适当的审计证据 I!$jYY2 i<4>\nc Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations i\=z' 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 SUH mBo"} 6o=qJ`m[? The audit of specific items Y{k>*: Ax_ 审计的具体项目 [
F/^J|VMV %6NO 0 F^ Receivables: confirmation xl+DRPzl 应收帐款:确认 )\T@W <i_>
y~v` Inventory: counting, cut-off, confirmation of inventory held by third parties IPl@ DH 存货:数量,减值,第三方持有存货的确认 y4xT:G/M KqM! ! Payables: supplier statement reconciliation, confirmation .
O5LI35, 应付帐款:供应商的申明一致,确认 K<@[_W+ AIZW@ Nq.5 Bank and cash: bank confirmation H+4=|mkQ 银行存款和现金:银行的确认 )Qh>0T+( *:=];1O Auditing sampling EKZ$Q4YE 审计抽样 PUbaS{J7 .MDYGWKt 5.Review
)t|^Nuj8 复核 p+, 1Fi ss?]
Subsequent events az0cS*@ 随后发生的事件 &EAk
z v"z(JF OSp?okV 0o=!j3RjH s~S?D{! Going concern zuUT S[ 持续关注 +"]oc{W! 2HcsQ*H]G Management representations r%0pQEl 与管理层的交涉沟通 M'yO+bu ?VFM]hO Audit finalization and the final review: unadjusted differences p/r~n'g$ 审核定稿和最后审查:未经调整的差异 8@E8!w&~ o_iEkn
YecT 96% 6. Reporting \% }raI;Y@ 报告 l iw,O 6 学会计论坛bbs.xuekuaiji.com :/+>e
IE Appendix *"1~bPl 附录 )T>8XCL\} Audit procedure "$GK.MP5 审计程序 |<sf:#YzY&