1. Assurance engagements and external audit
保证约定和外部审计 d/&|%Z
r NjxW A&[ng Materiality, true and fair presentation, reasonable assurance =1VH5pVr} 物质性,真实公平的描述,合理的保证 A] 9JbNV jhG7sS| Appointment, removal and resignation of auditors "BRE0Ir: 审计人员的的任命、免职和辞职 cZ >W8{G A&F4;>dms Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion d@tr]v5 B 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 N
3c*S"1 q#`^EqtUF Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior <T[N.mB 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 +a-@
!J~: gxM8IQ Engagement letter ([*t. 约定书(委托书) Ji[g@#
e 63|Z[8 2. Planning and risk assessment N -]PK%* 规划和风险评估 P{eRDQ= ]LTc)[5Zj General principles dO,05?q| 一般原则 _vH!0@QFU c5e\ckqm^ Plan and perform audits with an attitude of professional skepticism L@r.R_*H?s 持专业的怀疑态度计划和执行审计工作 17)M.(qmuP XB-|gPk Audit risks = inherent risk ×control risk ×detection risk dA/o4co 审计风险=内在风险×控制风险×检查风险 4d
G- ssITe.,ny Risk-based approach _kN%6~+U 基于风险的办法 &o@5%Rz2/ #ya|{K Understanding the entity and knowledge of the business G3+a+=e 了解商业的实质和知识 zI! R-Nb
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Vh0v Assessing the risks of material misstatement and fraud Qu FCc1Q
评估材料错报和舞弊的风险 !h>$bm {K4t8T] Materiality (level), tolerable error 2bnIT>( 重要性(级别),可容忍误差 \)ZX4rs{8 lMez!qx,= Analytical procedures MIF[u:& 分析程序 ?]D+H%3[$i XhAcC Planning an audit $L8s/1up 规划审计工作 w s>Iyw.u &W+G{W{3 Audit documentation: working papers j :Jdwf 审计文件:工作底稿 AdOAh y2H H)T# R? The work of others MZW
Y 其他机构的文件 5qQ(V)ah [e@OHQM
Rely on the work of experts `OReSg
2 依靠专家的工作 RK:sQWG jQeE07g Rely on the work of internal audit 1vK(^u[ 依靠内部审计工作 ku9FN h;UdwmT 3. Internal control vKf;&`^qE 内部控制 4*XP;` soQzIx The evaluation of internal control systems zGd*Q5l 对内部控制系统的评估 {R!TUQ5 il cy/ Tests of control :'rZZeb' 控制测试 FJ,\?ooGf 1fhK{9# Substantive procedures (time, nature, extent) f9XO9N,hE: 实质性程序(时间,性质,程度) D3AtYt 5`'au61/2 Transaction cycles: revenue, purchases, inventory, etc. 2]RH)W86; 交易周期:收入,采购,库存等。 lPQ
Ut!xI K[a<
j X!ftm2 4.Audit evidence %3#I:>si 审计证据 NT9- j#V .'{6u;8 Obtain sufficient, appropriate audit evidence FlA\Ad;v 获取足够、适当的审计证据 }V#9tWW &T/q0bwd Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations b:5%} 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 6dR-HhF ~v(M6dz~vk The audit of specific items {S" 审计的具体项目 (=tF2YBV aU]O$Pg{ Receivables: confirmation g yH7((#i 应收帐款:确认 @uM3iO7& J (&M<<% Inventory: counting, cut-off, confirmation of inventory held by third parties lp0T\
% 存货:数量,减值,第三方持有存货的确认 Y=Ar3O*F tqwk?[y}+l Payables: supplier statement reconciliation, confirmation K-Dk2(x 应付帐款:供应商的申明一致,确认 b}?@syy8 $h]Y<&('G Bank and cash: bank confirmation C|~JPcl 银行存款和现金:银行的确认 'UXj\vJ3E Q~Sv2 Auditing sampling G5nj,$F+
审计抽样 >&Ui* MHr0CYyb. 5.Review
-2jBs-z 复核 L[D/#0qp 6v2RS Subsequent events ;aK !eD$ 随后发生的事件 d,J<SG&L& $7gB&T.x SL\y\GaV z1SMQLk 71<PEawL Going concern lfpt:5a9& 持续关注
Eagmafu xlPcg7 Management representations <E7Vbb9* 与管理层的交涉沟通 mp+\! kG;eOp16R Audit finalization and the final review: unadjusted differences o S:vTr+$ 审核定稿和最后审查:未经调整的差异 (|a$N.e&K \l=KWa 3Q ;LF)u2x= 6. Reporting n"<GJ.{ 报告 K@j^gF/0B 学会计论坛bbs.xuekuaiji.com mb~=Xy
k& Appendix ox\B3U%`p} 附录 \BbOljM= Audit procedure Nvx)H(8F 审计程序 X@h^T>["