1. Assurance engagements and external audit
保证约定和外部审计 _RZ"WA^[ #
kNp); Materiality, true and fair presentation, reasonable assurance U&a(WQV9& 物质性,真实公平的描述,合理的保证 rwgj] &o1k_!25 Appointment, removal and resignation of auditors '#,C5*` 审计人员的的任命、免职和辞职 +KNd%AJ h5-yhG Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion +qT+iHa|n 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |Sua4~yL( cN&:V2, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior gm!sLZ!X 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 NZ6:ZzM
?<8c Engagement letter T,vh=UF%] 约定书(委托书) `s Pk:cNz~ =20
+(< 2. Planning and risk assessment C=cn.CX 规划和风险评估 9e
vQQN6D| owVks-/ General principles zfg+gd)Z 一般原则 H~>8q~o] CQrP%}`r Plan and perform audits with an attitude of professional skepticism X-TGrdoX 持专业的怀疑态度计划和执行审计工作 NPM2qL9&J Tm7LaM Audit risks = inherent risk ×control risk ×detection risk T.-tV[2 审计风险=内在风险×控制风险×检查风险 e+4Eiv ]IeLKcn Risk-based approach IA]wO%c 基于风险的办法 Km,o+9?1gF d&
f!\n_~ Understanding the entity and knowledge of the business ZW0\_1 了解商业的实质和知识 LEOa=(mN\ #5'@at'1 Assessing the risks of material misstatement and fraud f\.y z[ 评估材料错报和舞弊的风险 ;c DMcKKIA M7 kWJ Materiality (level), tolerable error k hD)x0'b 重要性(级别),可容忍误差 zD
bO~.d P4eH:0=# Analytical procedures ,&o^}TFkg 分析程序 u4m8^fj+T X7`-dSVE Planning an audit eO*s,* 规划审计工作 <hTHY E= - _6`0 Audit documentation: working papers dG]B-(WTC 审计文件:工作底稿 M5t.l ( k*\)z\f The work of others Z2H bAI8 其他机构的文件 U?5lqq dga4|7-MY Rely on the work of experts ) jvI Nb 依靠专家的工作 Q4a7g$^ l(}L-:@A Rely on the work of internal audit {&B_b|g*fW 依靠内部审计工作 >w,jaQ u U>L ( 3. Internal control ,9_O4O% 内部控制 kS9;Tj cx !cM<&3/ The evaluation of internal control systems g0}jE%) 对内部控制系统的评估 KZVdW@DY
/`DKX } Tests of control |0}7/^ 控制测试 d!Gy#<H A*81}P_ Substantive procedures (time, nature, extent) )cZHBG.0H 实质性程序(时间,性质,程度) D_ ~;!^ J[hmY= , Transaction cycles: revenue, purchases, inventory, etc. o|c6=77043 交易周期:收入,采购,库存等。 z/f._Z( k<+Sj
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xggo 4.Audit evidence WWZ<[[ > 审计证据 F'|e:h d
JJq]^| Obtain sufficient, appropriate audit evidence r Dlu& 获取足够、适当的审计证据 tgi%#8ZDpz XBkaum4j Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations KF1iYo>p 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Qzo -Yw`= I}0? d The audit of specific items d,(q3 审计的具体项目 8AY;WL:; 5dN>Xjpu Receivables: confirmation 5p S$r
f 应收帐款:确认
fR'!p: ~ *i:8g( Inventory: counting, cut-off, confirmation of inventory held by third parties 3\
Mt+!1{ 存货:数量,减值,第三方持有存货的确认 / Wjc\n$' {k-_+#W" Payables: supplier statement reconciliation, confirmation :(m, 06K 应付帐款:供应商的申明一致,确认 8]`s&d@GY *ls6k`ymL Bank and cash: bank confirmation izaqEz 银行存款和现金:银行的确认 V:J|shRo #0uu19+} Auditing sampling R%\3[ 审计抽样 ,pdzi9@=t xR&:]M[Vg 5.Review
8~R.iqLoX 复核 f:&JKB)N )xa
)$u Subsequent events ?hc=w 2Ci 随后发生的事件 i7r)9^y L
FJ@4]%V ]?D$n rA B=H*|6 wzwv>@} Going concern ;w"h n* 持续关注 r/a@ x9 N~CQh=< Management representations ||pOiR5 与管理层的交涉沟通 yx-"&K=`
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"2Y Audit finalization and the final review: unadjusted differences {S9gOg 审核定稿和最后审查:未经调整的差异 X;6;v] 85Yi2+8f4 V'W*'wo 6. Reporting ^[HUtq 报告
f&^}yqmuE 学会计论坛bbs.xuekuaiji.com *qSvSY* Appendix {Hl(t$3V` 附录 2ns,q0I
A Audit procedure <5pNFj}0;X 审计程序 >h#juO"