1. Assurance engagements and external audit
保证约定和外部审计 ZJvo9!DL|
)(]Envb?A0 Materiality, true and fair presentation, reasonable assurance #2N_/J(U 物质性,真实公平的描述,合理的保证 #
M>wH`Q# -x5F;d} Appointment, removal and resignation of auditors 7f*
RM 审计人员的的任命、免职和辞职
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bJ6p,]g Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion j76%UG\Ga 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 {mf.!Xev ]'g:B p Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Fpf><Rn 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 V)h
y0_ -yl;3K]l Engagement letter h$/JGm5uDb 约定书(委托书) s[T{c.F U=DEV7 E 2. Planning and risk assessment ST%
T =_q 规划和风险评估 z7k$0& In+^V([u+_ General principles `;/XK,m- 一般原则 Qt~B#R.
V }hq^+fC? Plan and perform audits with an attitude of professional skepticism sv`"\3N[ 持专业的怀疑态度计划和执行审计工作 Bq{]Eh0% }^9pa
U Audit risks = inherent risk ×control risk ×detection risk U{HML| 审计风险=内在风险×控制风险×检查风险 n.ct]+L yzg9I Risk-based approach 7UDq/:}Fo 基于风险的办法 Gnv!]c&S>l }DHUTP2;yz Understanding the entity and knowledge of the business hIo0S8MOj$ 了解商业的实质和知识 \HD-vINV; ll2Vk*xs Assessing the risks of material misstatement and fraud &g
{<HU?BT 评估材料错报和舞弊的风险 BfVBywty Kr]W
o8dWy Materiality (level), tolerable error yKlU6t&`
G 重要性(级别),可容忍误差 hLo>R'@uN ?S9Nm~vlt Analytical procedures =hhvmo 分析程序 67?n-NP 'e85s%ru Planning an audit `0z/BCNB 规划审计工作 o?y"]RCM T5q-"W6\ Audit documentation: working papers Ih3$ 审计文件:工作底稿 x G ^f zuMO1s The work of others o6|"J%9GX 其他机构的文件 m#;.yR T\fudmj& Rely on the work of experts P8IRH#ED 依靠专家的工作 6&mWIk^VC eVrNYa1>H Rely on the work of internal audit Q K j1yG0i 依靠内部审计工作 'QR4~`6I *#6|!%?g 3. Internal control \6i9q= 内部控制 U1jSUkqb $YP
QC The evaluation of internal control systems ,8~dz 对内部控制系统的评估 RPY6Wh|4 WkP|4&-< Tests of control xY+A]Up|w 控制测试 w~]}acP C[g&F0 6 Substantive procedures (time, nature, extent) Xj(>.E{~H 实质性程序(时间,性质,程度) ?`"<DH~:0B &*jixqzvn Transaction cycles: revenue, purchases, inventory, etc. N" ; ^S 交易周期:收入,采购,库存等。
ZRO.bMgZF [d\#[l_ .jCk#@+ 4.Audit evidence [&Lxz~W][ 审计证据 TtZrttCE6
A>5S] Obtain sufficient, appropriate audit evidence *%nX#mwz 获取足够、适当的审计证据 f!(cD80 0$!.c~ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations WFXx70n 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 v3Eo@,- Wz5d|b The audit of specific items u$\Tg3du2 审计的具体项目 ypxC1E Sw[=S '(l Receivables: confirmation f}A^]6MO: 应收帐款:确认
nMeS CX ,I=O"z>9 Inventory: counting, cut-off, confirmation of inventory held by third parties N!Rt;Xm2@ 存货:数量,减值,第三方持有存货的确认 D8W(CE^} =w t-YM Payables: supplier statement reconciliation, confirmation =g1 D; 应付帐款:供应商的申明一致,确认 N0=b[%g;n %N!h38N2 Bank and cash: bank confirmation POkXd^pI 银行存款和现金:银行的确认 5t TLMZ `o H_v/}DEG Auditing sampling omr:C8T> 审计抽样 WtMcI>4w uLF\K+cz 5.Review
YK7gd|LR] 复核 +h9`I/R f.sPE8#3= Subsequent events l8eT{!4 随后发生的事件 +38Lojb} N IO; S`iM.;|`O U. NeK{ aIY$5^x Going concern [Q7`RB 持续关注 TZ)(ZKX*R k:@a[qnY Management representations l^)o'YS y 与管理层的交涉沟通 [<,0A]m
<1v{[F_ Audit finalization and the final review: unadjusted differences ~y( ,EO 审核定稿和最后审查:未经调整的差异 ^Jc$BMaVg `W6:=H T
"ZQPLg 6. Reporting ]KfghRUH 报告 % jYQ 学会计论坛bbs.xuekuaiji.com f'8B[&@L Appendix b6
J2*;XG 附录 ZK W@pW]U Audit procedure KBp!zSl 审计程序 qQ3]E][/