1. Assurance engagements and external audit
保证约定和外部审计 t)#dR._q b`W2^/D Materiality, true and fair presentation, reasonable assurance V6c>1nZ 物质性,真实公平的描述,合理的保证 ;~A
-32;Y4 oVD)Fb%[i9 Appointment, removal and resignation of auditors `[OJ)tHE 审计人员的的任命、免职和辞职 U{ZE|b.?b pCB^\M%* Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ]
+U:8* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 [N35.O6P6u tQrF A2F Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior KA[8NPhzZ 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|gw\.]$&[ wgN)*dpuI Engagement letter LTn@
OhC 约定书(委托书) G{ |0} CMcS4X9/} 2. Planning and risk assessment ;^[VqFpeS 规划和风险评估 3Y;<Q>roT jfLkp>2E' General principles bNH72gX2Yh 一般原则 o@6hlLr 1WTDF Plan and perform audits with an attitude of professional skepticism )s#NQ.T[ 持专业的怀疑态度计划和执行审计工作 T>~D(4r|pS ""Ub^:ucD Audit risks = inherent risk ×control risk ×detection risk B}:/2?gQ 审计风险=内在风险×控制风险×检查风险 6~oo.6bA Gp l Risk-based approach p)x*uqSd
基于风险的办法 UY ^dFbJ q7z;b A Understanding the entity and knowledge of the business 3 L:s5 了解商业的实质和知识 %',bCd{QW *X_-8 ^~ Assessing the risks of material misstatement and fraud w[K!
m.p,u 评估材料错报和舞弊的风险 ^(Y}j8sj ,k9@%{4 l Materiality (level), tolerable error x;F^7c1 重要性(级别),可容忍误差 fwN'5ep $ ]fautQlt Analytical procedures nEG+TRZ)\ 分析程序 fQ[&
^S$ 7A@iu*t Planning an audit ~Z{IdE 规划审计工作 51)Q&,Mo# eG@0: Audit documentation: working papers .`ND 审计文件:工作底稿 bV3az/U ^zfO=XN The work of others sC<
B 其他机构的文件 q
n6ws |riP*b Rely on the work of experts W1$<,4j@M 依靠专家的工作 <=yq
V]JR h1A/:/_M6 Rely on the work of internal audit x!i(M>P 依靠内部审计工作 *l-f">?| Jc3Z1 Tt 3. Internal control 46(=*iT&V 内部控制 fYt
y7 2omKP,9,2 The evaluation of internal control systems yu~o9 对内部控制系统的评估 NI%&Xhn!*> 3jh:
K Tests of control d%EUr9~? 控制测试 $;V?xZm[ q!O B?03n Substantive procedures (time, nature, extent) drM@6$k 实质性程序(时间,性质,程度) }JWLm.e } 5nVZ
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Transaction cycles: revenue, purchases, inventory, etc. "R!)"B== 交易周期:收入,采购,库存等。 Qm
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m(<zb 4.Audit evidence
W>HGB 审计证据 Ed>Dhy6\r g,YJh(|#{ Obtain sufficient, appropriate audit evidence CD"D^\z 获取足够、适当的审计证据 jMAZ4M p_g#iH!* Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations rYP72< 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 X%sMna) N}/|B} The audit of specific items "{@Q..hxC 审计的具体项目 &|
guPZ |n/qJIE6 Receivables: confirmation :,f~cdq= 应收帐款:确认 vUNmN2pRJ )[]*Y]vSx Inventory: counting, cut-off, confirmation of inventory held by third parties gd,3}@@SH 存货:数量,减值,第三方持有存货的确认 3%0ShMFP@ N+3]C9 2o Payables: supplier statement reconciliation, confirmation 6`JY:~V" 应付帐款:供应商的申明一致,确认 <j<V{Wc n{1;BW#H Bank and cash: bank confirmation &%\H170S 银行存款和现金:银行的确认 p7{%0 .m^L,;+2 Auditing sampling )zK6>-KWA 审计抽样
{}A1[Y| pFW^ 5.Review
#=81`u 复核 ulAOQG
Z D00v"yp%% Subsequent events S5(VdMd"^ 随后发生的事件 _s%;GWj v*[oe k7cM.<s! ^fq^s T.$ 1I#]OY#> Going concern jY|fP!?[ 持续关注 mFa%d8Y =uil3:,[S Management representations 4b/>ZHFOF; 与管理层的交涉沟通 d>wpG^"w TilCP"(6D Audit finalization and the final review: unadjusted differences 2vLV1v$,q 审核定稿和最后审查:未经调整的差异 ~_GW t8:QK9|1 6VQe?oh 6. Reporting lB<
kf1[ 报告 02RZ>m+ 学会计论坛bbs.xuekuaiji.com nPRv.h Appendix 50='>|b 附录 a@v}j& Audit procedure DN 0`vl{* 审计程序 cqSo%a2