1. Assurance engagements and external audit
保证约定和外部审计 6X7_QBC) EIRf6jL Materiality, true and fair presentation, reasonable assurance 5z_) 物质性,真实公平的描述,合理的保证 F@BNSs N= p98lu'?@ Appointment, removal and resignation of auditors %04n,&mg 审计人员的的任命、免职和辞职 jo^*R'} sq_:U_tJ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]Gr'Bt / 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 LsXYvX dQ[lXV[}v Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior w9%gaK; 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 !Xm: $KH SxDE3A-: Engagement letter yl}Hr* 约定书(委托书) ZeO>Ag^ IjNm/${$ 2. Planning and risk assessment VsC]z,
oV 规划和风险评估 J:5n/m^A G\Me%{b# General principles 1 wG1\9S 一般原则 u2t<auE9^
KJd;c. Plan and perform audits with an attitude of professional skepticism bA)Xjq)Rr 持专业的怀疑态度计划和执行审计工作 vXF\PMf 61'7b`:(hi Audit risks = inherent risk ×control risk ×detection risk )~`
zjVx_ 审计风险=内在风险×控制风险×检查风险 1f=L8
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89paR[ Risk-based approach NQG"}=KA 基于风险的办法 _KFKx3<m! ')BQ 0sg Understanding the entity and knowledge of the business ?vVkZsU 了解商业的实质和知识 JG[+e*8 EVf'1^f Assessing the risks of material misstatement and fraud 4g 1h:I/ 评估材料错报和舞弊的风险 GYYro&aq{ f_7p.H6\ Materiality (level), tolerable error Z|W=.RdA; 重要性(级别),可容忍误差 P}5aN_v\ ,w6?}
N Analytical procedures B;m18LDu 分析程序 9hv\%_>o rnr7t \a~] Planning an audit =4zsAa 规划审计工作 \o^+'4hq<5 ymKdRF Audit documentation: working papers 0^m02\Li 审计文件:工作底稿 U|
zW_dj 3EyN"Lvp{o The work of others E8xXr>j># 其他机构的文件 BjH(E'K[b Cdv TC`~, Rely on the work of experts J.-#:OZ 依靠专家的工作 .JiQq] F
JzjS; Rely on the work of internal audit 8[DD=[& 依靠内部审计工作 t~AesHZpk ESO(~X+ 3. Internal control 982$d<0% 内部控制 9$ _}E` {M$1?j"7 The evaluation of internal control systems j.z#
fU 对内部控制系统的评估 Ev()2 80 (~P&$$qfD Tests of control b ,cvQD 控制测试 %=]{~5f> ^I0SfZ'Y Substantive procedures (time, nature, extent) HZ|6&9w
e 实质性程序(时间,性质,程度) 4uz\Me(
R+m{nO~r Transaction cycles: revenue, purchases, inventory, etc. :70oO}0m. 交易周期:收入,采购,库存等。 $exu}% &L/C:<. j#*K[ 4.Audit evidence xpV8_Gz; 审计证据 Ki' EO$ +@!
9&5SA Obtain sufficient, appropriate audit evidence
oCduY2 获取足够、适当的审计证据 JK1b68n HP7Ec Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations D^A_ 0@ 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 v7ae^iU t
HGK<rb The audit of specific items }n<dyX:a 审计的具体项目 "u%$`* V{"5)Ly?fu Receivables: confirmation hP7nt 应收帐款:确认 rGN-jb)T+ Y`M.hYBXk Inventory: counting, cut-off, confirmation of inventory held by third parties z` sH 存货:数量,减值,第三方持有存货的确认 S4|)N,# HloP NE&} Payables: supplier statement reconciliation, confirmation "aP/214Ul 应付帐款:供应商的申明一致,确认
W6a2I `xtN+y F Bank and cash: bank confirmation Me8d o;
G| 银行存款和现金:银行的确认 p@!"x({@l lFB Ka
,6 Auditing sampling uU<Yf5 审计抽样 ,@P3!| K,So#Ui 5.Review
]$z~;\ T 复核 IlaH,J7n 9
Iw+g]`y* Subsequent events 72PDqK# 随后发生的事件 :cOwTW?Fj '8}\! i&
#a/lt^}C* |5O%@ QJv,@@mu Going concern "e_ED* 持续关注 YKk%lZ.8 tmm\V7sJ Management representations :?60pu= 与管理层的交涉沟通 >s1HQSe66 V,>#!zUv Audit finalization and the final review: unadjusted differences pHWol! 审核定稿和最后审查:未经调整的差异 MxCs0::w 2[WQq)\ #Uudx~b 6. Reporting '2%hc\P6P 报告 >Vn!k N6\ 学会计论坛bbs.xuekuaiji.com mhcJ0\@_ Appendix +8~S28"Wg3 附录 wv1?v
_4 Audit procedure a5&wS@)
; 审计程序 atPf527\`