1. Assurance engagements and external audit
保证约定和外部审计 EAxg>}'1j r
Efk5R Materiality, true and fair presentation, reasonable assurance _X;^'mqf~ 物质性,真实公平的描述,合理的保证 y;Q_8|,F 3!Zd]1$ Appointment, removal and resignation of auditors Smo^/K`f9 审计人员的的任命、免职和辞职 ,=B
"%=S E:xpma1Qf Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 'Kxs>/y3 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 \.myLkm J)A1`(x&T Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ps"crV-W 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 ,&
=(DJ 'P32G?1C&p Engagement letter U
4%d# 约定书(委托书) ,$Qa]UN5Q RO'MFU<g 2. Planning and risk assessment cZ\#074u/ 规划和风险评估 c.m '%4 Hq$AF General principles rOyK==8/Fg 一般原则 5X\3y4 y`:}~nUdT Plan and perform audits with an attitude of professional skepticism k6ERGQ9|I 持专业的怀疑态度计划和执行审计工作 ;5=J'8f K+dkImkh Audit risks = inherent risk ×control risk ×detection risk 4LtFv)i 审计风险=内在风险×控制风险×检查风险 C/"fS#< 6(sqS~D Risk-based approach mj[PKEdkB 基于风险的办法 Nz#T)MGO` s6OnHX\it7 Understanding the entity and knowledge of the business T=:O(R1*0 了解商业的实质和知识 E:4`x_~qQ If\u^c Assessing the risks of material misstatement and fraud TU$/3fp* 评估材料错报和舞弊的风险 &zlwV"W W
d_bDZQ Materiality (level), tolerable error !Y!Cv % 重要性(级别),可容忍误差 UMm<HQ Y"D'|i Analytical procedures PH9MB 分析程序 R3d>|`) + />Tyiy]2uu Planning an audit Xl
w&hKS 规划审计工作 WfBA5 9'o!9_j Audit documentation: working papers b9)%,3- 审计文件:工作底稿 b(_PCVC bRJYw6oA< The work of others _2q4Aaza 其他机构的文件 "BK'<j^q SWD
v\Vr Rely on the work of experts VmF?8Vi4 依靠专家的工作 I$\dT1m$ yAU[A Rely on the work of internal audit Z{EHV7 依靠内部审计工作 M]!R}<]{ XPd>DH(Yc 3. Internal control &Sj<X`^ 内部控制 7e/Uc!&* S+R<wv,6 The evaluation of internal control systems r*N:-I~z 对内部控制系统的评估 Pg-~^"?y M-K<w(,X Tests of control 'v*
=}k 控制测试 j.uN`cU! '(5 &Sj/C Substantive procedures (time, nature, extent) ve.iyr 实质性程序(时间,性质,程度) P1vr}J [Oxmg?W Transaction cycles: revenue, purchases, inventory, etc. !X(Lvt/
交易周期:收入,采购,库存等。 pL]C]
HGv e,={!P"f 9hHQWv7TgK 4.Audit evidence MxuwEV|^ 审计证据 }e6Ta_Z~ @BbZ(cZ* Obtain sufficient, appropriate audit evidence X, <l 获取足够、适当的审计证据 ZO2u[HSO> j?i Ur2 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &9$0v" `H 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 b3wE8Co c ^G\w+_ The audit of specific items /wK5YN.em 审计的具体项目 /u<lh.
hPW VQZ3&]o Receivables: confirmation K
$\az%NE 应收帐款:确认 p^&' C_? O_nk8 Inventory: counting, cut-off, confirmation of inventory held by third parties b,Ed}Ir 存货:数量,减值,第三方持有存货的确认 6TbDno/!
' 7ks09Cy Payables: supplier statement reconciliation, confirmation #^gn,^QQ 应付帐款:供应商的申明一致,确认 .LEQ r) Cnd*%C PZ Bank and cash: bank confirmation 3I^KJ/)A 银行存款和现金:银行的确认 4))u*c/, ^TyusfOz Auditing sampling @es}bKP 审计抽样 JS642T kWF4k 5.Review
uTpKT7t 复核 ?Mp~^sgp' VBF3N5
;W Subsequent events ;wbQTp2 随后发生的事件 ~=Z&l -3/:Dk`3 -DlKFN V-}d-Y #-'=)l}i1A Going concern owCQ71Q 持续关注 o$\{&:y ,cWO Ak Management representations /1h`O@VA 与管理层的交涉沟通 7ZET@ 0'TqW9P Audit finalization and the final review: unadjusted differences &"._%
S58V 审核定稿和最后审查:未经调整的差异 T73oW/.0X? ^OI &s"&rFFO[ 6. Reporting :t(gD8 ; 报告 G`R Ed-Z[ 学会计论坛bbs.xuekuaiji.com H
#J"' Appendix 5w gtc~
附录 la8se=^
Audit procedure H #E
审计程序 5u:+hB