1. Assurance engagements and external audit
保证约定和外部审计 wqasI@vyu
oB8LJZ; Materiality, true and fair presentation, reasonable assurance Jwtt&" c0. 物质性,真实公平的描述,合理的保证 [sXnB$ p6&6^v\ Appointment, removal and resignation of auditors CxV$_J 审计人员的的任命、免职和辞职 +Y_]< uE ^uP@d Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }? :T*CJ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 XEL~y .P(Ax:g Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior tE$oV 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 *G"}m/j- "+Kp8n6 Engagement letter ~j36(`t 约定书(委托书) (o2.*x (,j~s{ 2. Planning and risk assessment J
z@2?wSp 规划和风险评估 wu;^fL ]A,Og_g General principles Blox~=cW 一般原则 (J5M+K\H U}<' [o
V Plan and perform audits with an attitude of professional skepticism ;8Ts 持专业的怀疑态度计划和执行审计工作 FfM,~s<Efz XNr8,[c Audit risks = inherent risk ×control risk ×detection risk e% #?B
* 审计风险=内在风险×控制风险×检查风险 }Sh3AH/ [<JY[o= Risk-based approach j-k]|0ea} 基于风险的办法 ,aU8.
J_U o9+fAH`D Understanding the entity and knowledge of the business Kwo0%2Onkd 了解商业的实质和知识 >f:OU," CPLsSv5 Assessing the risks of material misstatement and fraud ja%IGaH;s 评估材料错报和舞弊的风险 X_ (n \Z^Tk Materiality (level), tolerable error ; 6q`c!p7 重要性(级别),可容忍误差 [u;>b?[{ n*m
"yp Analytical procedures W0LJXp-v 分析程序 ?#|
in} F
@uOXNz) Planning an audit UW],9r/PD@ 规划审计工作 8
S@"6TG`
PcEE@W9 Audit documentation: working papers "
XlXu 审计文件:工作底稿 roNs~]6 rds0EZ4 W The work of others ;BW-ag \9 其他机构的文件 "q7pkxEuJ )dF`L
Rely on the work of experts |Li9Y"5 依靠专家的工作 wT&P].5n RX,c 4; Rely on the work of internal audit .tzQ
hd> 依靠内部审计工作 Ze3sc$fG2 b/&{:g!B 3. Internal control #F:\_!2c 内部控制 s>a(#6Q ,Ad{
k The evaluation of internal control systems Ht7v+lY90^ 对内部控制系统的评估 (2'q~Z+>' T%@qlEmf Tests of control O/lu0acI 控制测试 gacE?bW' 7DB!s@"
Substantive procedures (time, nature, extent) +5ue)` 实质性程序(时间,性质,程度) SAUG+{Uq 7s2e>6Q[ Transaction cycles: revenue, purchases, inventory, etc. JA
" 交易周期:收入,采购,库存等。 xj.)
iegQ I#:,!vjn Yp6%
@c6\ 4.Audit evidence r=ht:+m 审计证据 =f=,YcRn+ j)lgF: Obtain sufficient, appropriate audit evidence E)%r}4u> 获取足够、适当的审计证据 skBzwVW I E>N L/[1d Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 1w|u
^[~u\ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 l~$Od jf DTM
xfQdk The audit of specific items xwZ7I 审计的具体项目 H
JjW S3Sn_zqG Receivables: confirmation Y[`%j\= 应收帐款:确认 \j~LxV C:P.+AU"` Inventory: counting, cut-off, confirmation of inventory held by third parties J7$JW3O 存货:数量,减值,第三方持有存货的确认 V>B*_J,z. gpe-)hD@R Payables: supplier statement reconciliation, confirmation }OLBE
hGs 应付帐款:供应商的申明一致,确认
]tO9< nISfRXU; Bank and cash: bank confirmation :~B'6b 银行存款和现金:银行的确认 "(^1Dm$( Avo"jN*<d Auditing sampling ?G$X
4KY6` 审计抽样 5wGc"JHm H_+!. 5.Review
z9P;HGuZ 复核 MDh^ic5 ${w\^6& Subsequent events e(;nhU3a*, 随后发生的事件 t?cO>4*| y3)R:h4AH x#&%lJT x2 m
A pk2}]jx" Going concern ^g*2jH+ 持续关注 <P)0Y u {;Ispx0m Management representations I\oI"\}U 与管理层的交涉沟通 T0Zv. Q7@
m.w%` Audit finalization and the final review: unadjusted differences O(Vi/r2:e 审核定稿和最后审查:未经调整的差异 `PeWV[? WMXk-?v4 >aV
Q 6. Reporting K#oF=4_/| 报告 RB `<Zw 学会计论坛bbs.xuekuaiji.com d!]fou Appendix 4?F7% ^vr 附录 %$.]g Audit procedure @Zd/>' 审计程序 nolLeRE1