1. Assurance engagements and external audit
保证约定和外部审计 -0{T R1II k Materiality, true and fair presentation, reasonable assurance kEp.0wL' 物质性,真实公平的描述,合理的保证 += X).X0K 3Cq6h;!# Appointment, removal and resignation of auditors &mX5&e 审计人员的的任命、免职和辞职 ^wvH,>Y
o ]ev *m&O Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion <FCj)CP% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Y'tq m&} pw0Px Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior m\<<
oIlH 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 q>Q:X3
|z.Gh1GCy Engagement letter KC&H* 约定书(委托书) <f7?PAd C!oS=qK?] 2. Planning and risk assessment 6H(fk1E 规划和风险评估 %4?SY82 &{X{36 General principles K<$wz/\ 一般原则 /X(@|tk: uPa/,"p Plan and perform audits with an attitude of professional skepticism v[0DE*p 持专业的怀疑态度计划和执行审计工作 |pfhrwJp 6a "VCE] Audit risks = inherent risk ×control risk ×detection risk ^VSt9& 审计风险=内在风险×控制风险×检查风险 ygmv_YLjm
^n\9AE3 Risk-based approach \(.nPW]9 基于风险的办法 >wz;}9v ;cM8EU^. Understanding the entity and knowledge of the business <C7M";54- 了解商业的实质和知识 1Z^`l6|2 xi
'72 Assessing the risks of material misstatement and fraud hgTM5*fD} 评估材料错报和舞弊的风险 h
Jfa_ Q'n(^tbL Materiality (level), tolerable error FK4nz2&4 重要性(级别),可容忍误差 u=p ;A1oy
/e-ka{WS Analytical procedures &"U9X"8b 分析程序
:BewH?Ku r1[E{Tpz Planning an audit ga4/, 规划审计工作 }-REBrb- 3a'Rs{qxn
Audit documentation: working papers _hAj2%SL 审计文件:工作底稿 Q3<bC6$r #rn4$ The work of others K7t&fDI 其他机构的文件 *r)zBr YtwmlIar` Rely on the work of experts U^E 依靠专家的工作 /3CHE8nSh `^ieT#(O Rely on the work of internal audit %v?jG(o 依靠内部审计工作 'Z*\1Ci oj,HJH+ 3. Internal control t*Z .e.q+ 内部控制 9%p7B ~}E }<(
"0jC The evaluation of internal control systems Wo:zU 对内部控制系统的评估 SY!`a:It <Um1h:^ Tests of control jRv;D#Hp 控制测试 _~X8/p/Qh ql#{=oGDnA Substantive procedures (time, nature, extent) )0Y #-=.< 实质性程序(时间,性质,程度) aJuj7y- Z^/z Transaction cycles: revenue, purchases, inventory, etc. G"T;l"TAt8 交易周期:收入,采购,库存等。 A&NC0K}G! R`Ys;g/! {#dp-5V 4.Audit evidence &y#\1K 审计证据 ,$MWk(S xh+
AZ3 Obtain sufficient, appropriate audit evidence Z/V`Z* fy 获取足够、适当的审计证据 TnvHO_P, %KJ"rvi4K Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations F"B<R~ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 dvg; fd!pM4"0 The audit of specific items }AMYU>YE
= 审计的具体项目 ~cO?S2!W /I`cS%U Receivables: confirmation _g^K$
+F'} 应收帐款:确认 _H^^2#wc/ |!4BWt Inventory: counting, cut-off, confirmation of inventory held by third parties ~,1-$#R 存货:数量,减值,第三方持有存货的确认 G:h;C].
\jF" nl Payables: supplier statement reconciliation, confirmation C1#o<pv 应付帐款:供应商的申明一致,确认 BRo
R"#' #"=yQZ6Y Bank and cash: bank confirmation W G3mQ\k 银行存款和现金:银行的确认 {Gk}3u/ 8^P2GG'+- Auditing sampling J-eA,9J 审计抽样 @}zS/LO k2_6<v
Z 5.Review
&dZ.+#8r 复核 vjs|!O=oH OVQxZ~u
Q Subsequent events |(J
?#? 随后发生的事件 DiGUxnP ^V XXq @ 2%.>0s. Gpxb_}P +e\:C~2f28 Going concern A3
Rm0 持续关注 7b7%( U'sVs2sk6
Management representations Tg<>B 与管理层的交涉沟通 C~
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5 d 40'3]/{ Audit finalization and the final review: unadjusted differences i)`zKbK 审核定稿和最后审查:未经调整的差异 T,xVQ4J? 2t]! {L \J3v>&m<7 6. Reporting <@x+N%C 报告 ^)C$8:@ 学会计论坛bbs.xuekuaiji.com 35@Ibe~ Appendix c~0VNuN 附录 m|#(gX|F Audit procedure ]mO+<{{4X 审计程序 g`~lIt[=