1. Assurance engagements and external audit
保证约定和外部审计 2aZw[7s KOq;jH{$ Materiality, true and fair presentation, reasonable assurance sZWaV4 物质性,真实公平的描述,合理的保证 J&/lx${ RgdysyB Appointment, removal and resignation of auditors -$VZtex 审计人员的的任命、免职和辞职 {#P`^g r[(xjn Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Jf)bHjC_V 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Jb)#fH$L >KLtY|o) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior HW4.zw 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 /M~!sPW&? Zv_.na/^K Engagement letter keW~ NM 约定书(委托书) LTV{{Z+ enNiI$H]`_ 2. Planning and risk assessment `!:q;i]} 规划和风险评估 r=/;iH?UH EFuvp8^y General principles >h2%[j= 一般原则 4to% `)] W6T|iZoV"r Plan and perform audits with an attitude of professional skepticism YIt & > 持专业的怀疑态度计划和执行审计工作 (6CN/A{qe iqQUtE]E_ Audit risks = inherent risk ×control risk ×detection risk aV o;~h~ 审计风险=内在风险×控制风险×检查风险 SVlua@]ChU E
CdvX0*a Risk-based approach u<q :$ 基于风险的办法 ,:fl?x.X 2$_9cF Wm Understanding the entity and knowledge of the business ?&LZB}1
R 了解商业的实质和知识 "Td`AuP@, zl-2$}<a Assessing the risks of material misstatement and fraud a07@C 评估材料错报和舞弊的风险 )VCzn~uf IKtB; Materiality (level), tolerable error J89Dul l
重要性(级别),可容忍误差 |4mpohX <H1` Analytical procedures M<SdPC(+ 分析程序 50TA:7 ]q-g[e' Planning an audit '}g*!jL 规划审计工作 ONNpiK- di)
*-+ Audit documentation: working papers ^_5L"F]sP 审计文件:工作底稿 IM$2VlC 72sD0)?A The work of others E3@QI?n^^ 其他机构的文件 \Gm-MpW ]sz3]"2 Rely on the work of experts <PPNhf8 依靠专家的工作 <R%;~) { :+{ ? Rely on the work of internal audit i |{Dd%4vK 依靠内部审计工作 /vY_Y3k# I$Qs;- ( 3. Internal control +,o0-L1D 内部控制 (
>mI'!4d AC
O)Dt(Y The evaluation of internal control systems BR'I
+lQ 对内部控制系统的评估 j-CnT)W< ^mAYBOE Tests of control ve
~05mg 控制测试 RH}A IchCACK Substantive procedures (time, nature, extent) ELh8ltLY 实质性程序(时间,性质,程度) 2<&Bw2 ;})5:\h Transaction cycles: revenue, purchases, inventory, etc. 2([2Pb3<" 交易周期:收入,采购,库存等。 r1ws1 rr= S$f6a' =fm]D l9h* 4.Audit evidence )uv=S;+ 审计证据 th6+2&B6 H
k
>79}; Obtain sufficient, appropriate audit evidence mzQ`N}]T: 获取足够、适当的审计证据
k OvDl!^ iX'rU@C Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations Tirux ; 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 awvDe :Rs^0F8)c The audit of specific items Ca%g_B0t 审计的具体项目 K:'q>D@ \%
sVHt`c Receivables: confirmation bs9aE<j 应收帐款:确认 e*+FpW@ 9}B`uJ Inventory: counting, cut-off, confirmation of inventory held by third parties yq+!czlZ 存货:数量,减值,第三方持有存货的确认 [2ax>Yk$ BmHwu{n' Payables: supplier statement reconciliation, confirmation
5Z4-Z 应付帐款:供应商的申明一致,确认 }HE6aF62O :'a
AZegQY Bank and cash: bank confirmation #W.vX?-'0 银行存款和现金:银行的确认 & cNy {pb>$G:gfx Auditing sampling CG'.:`t 审计抽样 $3Z-)m I@Xn3oN 5.Review
8Ld:"Y# 复核 )2,eFNB#n 0
ugT2% Subsequent events #,{+3Y&5-+ 随后发生的事件 .I}:m%zv X=8Y% R),zl_d_ =)O,`.M.Y +GsWTEz Going concern 3~e8bcb 持续关注 UpXz&k 8q`$y$06Dk Management representations {cpEaOyOM 与管理层的交涉沟通 Jc)^49Rf Tz2-Bp]h Audit finalization and the final review: unadjusted differences WvHw{^(lF 审核定稿和最后审查:未经调整的差异 [i0Hm)Bd3 fw oQ'& :';L/x> 6. Reporting [FUjnI 报告 l"n{.aL 学会计论坛bbs.xuekuaiji.com kt4d;4n Appendix _2b tfY1U 附录 $,xnU.n Audit procedure ]pEV}
@7 审计程序 yfU<UQ!1