1. Assurance engagements and external audit
保证约定和外部审计 +]0/:\(B K#[z5 Materiality, true and fair presentation, reasonable assurance c<5(c%a 物质性,真实公平的描述,合理的保证 im"3n= =
o_zsDv Appointment, removal and resignation of auditors ?J28@rM 审计人员的的任命、免职和辞职 gS.,V!#t sEcg;LFp Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5`{u! QE 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 oZw #]Q@ \
6 :7 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u*8x.UE8C0 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 SAokW, $mut v=IO Engagement letter B\6%.R 约定书(委托书) P5oYv b}Wm-]|+ 2. Planning and risk assessment z{A~d 规划和风险评估 %VwkYAgA -H"^;37T" General principles G(MLq"R6U 一般原则 !">EZX 'b Kc;\ Plan and perform audits with an attitude of professional skepticism Io]KlR
@!T 持专业的怀疑态度计划和执行审计工作 {@
Z%6%'9 UUqA^yJ Audit risks = inherent risk ×control risk ×detection risk |^ J5YwCf 审计风险=内在风险×控制风险×检查风险 5 8gkE94 ETrL3W< Risk-based approach rz.`$ 基于风险的办法 1NQU96
y:,m(P Understanding the entity and knowledge of the business <E\vc6n 了解商业的实质和知识 jDCf]NvOPM N.q0D5 : Assessing the risks of material misstatement and fraud =|_k a8{? 评估材料错报和舞弊的风险 TQ25"bWi UiH5iZ<r; Materiality (level), tolerable error :p.f zL6X 重要性(级别),可容忍误差 c!J|vRA5 s1
(UOd7} Analytical procedures PQ(/1v 分析程序 )*Rr5l /l ?T_bjALW Planning an audit H<ZXe!q(nx 规划审计工作 M b(hdS90 UOkVU*{ Audit documentation: working papers A\QrawBp0l 审计文件:工作底稿 IZ9*
'0Z >W^)1E,Qh The work of others 7nk3^$| 其他机构的文件 x(y=.4Yf+ k;pU8y6Y Rely on the work of experts ##/ l 依靠专家的工作 n[ z_A34@a Rely on the work of internal audit e/F+Tf 依靠内部审计工作 T)*tCp]
m";?B1%x 3. Internal control :}[D;cx 内部控制 # &Z1d(! :[bpMP<bz; The evaluation of internal control systems Vl
0Y'@{ 对内部控制系统的评估 s|-g) b%|6y Tests of control r,cK#!<% 控制测试 ]vq=~x %^(} fu Substantive procedures (time, nature, extent) 1JF>0ijU@ 实质性程序(时间,性质,程度) 7*g'4p- -59;Zn/ Transaction cycles: revenue, purchases, inventory, etc. JVh/<A 交易周期:收入,采购,库存等。 c}D>.x|] 48[b1#q] o`7B@] 4.Audit evidence Zie t-@} 审计证据 MFs
W s -),Pv| Obtain sufficient, appropriate audit evidence );L
+)UV 获取足够、适当的审计证据 7hfa?Mcz 3Qu Ft~@@ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations J|N>}di 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 -|`E'b81 m9Hdg^L The audit of specific items <O9.GHV1v 审计的具体项目 KAm$^N5 4Q^i"jT Receivables: confirmation `&>CK`%Xu 应收帐款:确认 'kk
B>g7B Df=zrs[" Inventory: counting, cut-off, confirmation of inventory held by third parties 9H,Ec,. 存货:数量,减值,第三方持有存货的确认 Tg/rV5@ka W0KSLxM Payables: supplier statement reconciliation, confirmation {iq)[
)n 应付帐款:供应商的申明一致,确认 ?Fj>7 @-Ln* 3n Bank and cash: bank confirmation znu[i&\= 银行存款和现金:银行的确认 02~GT_)$^ za[;d4<}k Auditing sampling j8{,u6w)- 审计抽样 I>45xVA mY/x|)MmM 5.Review
Nzel^~ 复核 ~6Df~uN :
y(HOUB Subsequent events P>;u S 随后发生的事件 >}>cJh6 K 6HH_T (vr
v-4 C}cYG XyytO;XM- Going concern $Y_v X
2 持续关注 J)a^3> b2HHoIT Management representations _,5) 与管理层的交涉沟通 i
V8O<en&i .GNl31f0 Audit finalization and the final review: unadjusted differences Gt5'-Hyo 审核定稿和最后审查:未经调整的差异 -MT.qhx `KzNBH,W /2AeJH\- 6. Reporting AcxC$uh 报告 Z<n%~z^ 学会计论坛bbs.xuekuaiji.com "ba>.h,#' Appendix ~4[4"Pi>| 附录 a0[Mx 4 Audit procedure [wR x)F" 审计程序 )Qx&m}