1. Assurance engagements and external audit
保证约定和外部审计 m~`>`
4 Es'Um,ku Materiality, true and fair presentation, reasonable assurance !<n"6KA. 物质性,真实公平的描述,合理的保证 q4k@l ,/,9j{|"j Appointment, removal and resignation of auditors <7sIm^N 审计人员的的任命、免职和辞职 G^Tk 20* KL?) akk Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion o>lmst%< 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 F%/h* }1H=wg>\ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ,|T7hTn= 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 xN"Z1n7t Z)"61)
) Engagement letter =zg:aTMti 约定书(委托书) v"Jgw;3
slW3qRT\k 2. Planning and risk assessment V'gw\mcb 规划和风险评估 jE/oA<^ f4('gl9 General principles .ln8|;% 一般原则 /VTM 9)u %$ceJ`%1e Plan and perform audits with an attitude of professional skepticism 'r}
fZ 持专业的怀疑态度计划和执行审计工作 Om'(mr |M~ON= Audit risks = inherent risk ×control risk ×detection risk 1s7^uA$}6 审计风险=内在风险×控制风险×检查风险 @y|_d ;N=G=X|} Risk-based approach ,L YFEq_ 基于风险的办法 9'~-U C;rG]t^% Understanding the entity and knowledge of the business -$a>f4] 了解商业的实质和知识 NCS!:d:Ry N2,
D:m\ Assessing the risks of material misstatement and fraud RDQ^dui 评估材料错报和舞弊的风险 3Rv7Qx 6[dur'x Materiality (level), tolerable error *OTS'W~t 重要性(级别),可容忍误差 9IZu$- g /+oZU Analytical procedures ^ @=^;nB 分析程序 d^Di*&X ~,gXaw Planning an audit ":W%,`@$ 规划审计工作 K%g;NW ${&5]!E[>D Audit documentation: working papers oduDA: 审计文件:工作底稿 P`SnavQBt 0Bolv_e The work of others uOi&G:= 其他机构的文件 3smM,fi 8g/F)~s^F Rely on the work of experts 3.R#&Zxt 依靠专家的工作 dE=Ue#1U@5 hkL5HzWn Rely on the work of internal audit fys 依靠内部审计工作 I=Zx"'Um i^"+5Eq[D 3. Internal control vA% ^`5 内部控制 D&:yMp( K`KLC.j The evaluation of internal control systems z4U9n'{ 对内部控制系统的评估
j2n,f7hl. ">jw
h. Tests of control Sr.;GS5i 控制测试 $&P?l=UG xK%= Substantive procedures (time, nature, extent) d+L#t 实质性程序(时间,性质,程度) 6tjcAsV =P77"Dd Transaction cycles: revenue, purchases, inventory, etc. QBJ3iQs1 交易周期:收入,采购,库存等。 [IBQvL !fkep= 3/6/G}s 4.Audit evidence akuJz 审计证据 E@)\Lc~ O9h+Q\0\W Obtain sufficient, appropriate audit evidence :VA.Q rKW 获取足够、适当的审计证据 bha?eN ]> !<G8=N Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Owv+1+B 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 .V'V:;BE% wo^Sy41bF The audit of specific items 3TuC+'`G 审计的具体项目 ,w)p"[^b &Vk; VM`5 Receivables: confirmation ]gb= 应收帐款:确认 B0UJq./` adEJk Inventory: counting, cut-off, confirmation of inventory held by third parties hq>Csj=
=@ 存货:数量,减值,第三方持有存货的确认 rw%l*xgX ~[PKcEX Payables: supplier statement reconciliation, confirmation T6#"8qz< 应付帐款:供应商的申明一致,确认 &lc8G }OShT+xeX Bank and cash: bank confirmation K`:=]Z8 银行存款和现金:银行的确认 UH`h OJ? w5C*L)l Auditing sampling +FFG#6e 审计抽样 V~{
_3YY -#&kYK#Ph 5.Review
_sHK*&W{CT 复核 4g
_"ku 5ua?I9fY Subsequent events =d;Vk 随后发生的事件 N]/!mo? &%aXR A#+ q`|CrOzO I=DLPgzO9 QGnxQ{ko Going concern eARk
QV 持续关注 }k$4/7ri FcbM7/ Management representations \&xl{64 与管理层的交涉沟通 ;-mdi/*g ik1tidw Audit finalization and the final review: unadjusted differences ^+70<#Xc 审核定稿和最后审查:未经调整的差异 ")#<y@Rv
tV;%J4E' !%L,*' 6. Reporting P @%
.`8 报告 y&T&1o 学会计论坛bbs.xuekuaiji.com ]n1dp2aH Appendix ,8Iv9M}2 附录 %uESrc-; Audit procedure Y#V8(DTyH 审计程序 B~WtZ-%
%E