1. Assurance engagements and external audit
保证约定和外部审计 $[(d X!]F U Cb02h Materiality, true and fair presentation, reasonable assurance /[pqI0sf<A 物质性,真实公平的描述,合理的保证 =NDOS{($ 5H
!y 46z Appointment, removal and resignation of auditors hh"-w3+ 审计人员的的任命、免职和辞职 rt!r2d
q" !% S4n Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )=_ycf^MC 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 LmLGki$w A3R#z]Ub Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >*qQ+_ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ijW7c+yd O<N#M{kc. Engagement letter KIus/S5
RC 约定书(委托书) aj8R
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{Z^n(f4 2. Planning and risk assessment OO-k|\{| 规划和风险评估 "wM1 qX 7%d8D>uw8 General principles #oV+@D
` 一般原则 +^ yq;z a!,r46>$H Plan and perform audits with an attitude of professional skepticism Oh; Jw 持专业的怀疑态度计划和执行审计工作 $a#H,Xv#
!I8f#'p Audit risks = inherent risk ×control risk ×detection risk Ix8$njp[ 审计风险=内在风险×控制风险×检查风险 o"+
i&Wp~ G0d&@okbFC Risk-based approach p2 ! FcFi 基于风险的办法 ai-n z-; yoS? s Understanding the entity and knowledge of the business pIO4,VL;W 了解商业的实质和知识 QLo(i f)NHM' Assessing the risks of material misstatement and fraud p3]Q^KFS 评估材料错报和舞弊的风险 ls
|LCQPx 6X_\Ve Materiality (level), tolerable error :tj-gDa\Y 重要性(级别),可容忍误差 SvuTc!$? ;JTt2qQKo Analytical procedures Qc"'8kt 分析程序 6mPm=I[oh Xs$Ufi Planning an audit :1aL
? 规划审计工作 sC7/9</ &m'kI Audit documentation: working papers ")UwkF 审计文件:工作底稿 Fx#jV\''s 9F##F-%x The work of others QMp rv*i 其他机构的文件 ~~qWI>.4 wpo1
Rely on the work of experts <+U|dX 依靠专家的工作 GDhM<bVqM* Z"v
<0]rN Rely on the work of internal audit %dttE)oH? 依靠内部审计工作 pGGmA;TC1 S2^>6/[xM 3. Internal control raUs%Y3 内部控制 \:_3i\2p dE(tFZx The evaluation of internal control systems Y`ihi,s`H 对内部控制系统的评估 *75YGD h5~n 1qX Tests of control
dt,3"J 控制测试 P,z:Z|}8 mY-hN| Substantive procedures (time, nature, extent) (?i[jO||B 实质性程序(时间,性质,程度) j,-C{ K :0~QRc-u Transaction cycles: revenue, purchases, inventory, etc. m#5_%3T 交易周期:收入,采购,库存等。 $P {K2"Oc *dsX#Iz
"Ij I'c 4.Audit evidence :8f[|XR4\N 审计证据 %,V
YiW0 uh3)0.nR Obtain sufficient, appropriate audit evidence )e%}b-I'r 获取足够、适当的审计证据 AR&:Q4r| WlwY <) Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations '\7G@g?UZ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 yI;"9G pV\YG B+ The audit of specific items Va<eusl 审计的具体项目 :1wrVU-?h HEF?mD3h Receivables: confirmation [
!%R#+o=F 应收帐款:确认 ;`j/D@H yi6N-7 Inventory: counting, cut-off, confirmation of inventory held by third parties a\5FAkI 存货:数量,减值,第三方持有存货的确认 Ao.\ ][@F Payables: supplier statement reconciliation, confirmation DDd/DAkCX 应付帐款:供应商的申明一致,确认 5f7zk pbk$o{$`W Bank and cash: bank confirmation FQsUm?ac: 银行存款和现金:银行的确认 1%~ZRmd e 0D&> Gyc*0 Auditing sampling <=um1P3X 审计抽样 V%i
i3 J%rP$O$ 5.Review
zqySm)o] 复核 JAb
6 zpP x~DLW1I Subsequent events PGn);Baq 随后发生的事件 \Ad7
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`Bm-{ Going concern q0xjA 持续关注 jA(vTR.` |`O5Xs1{B Management representations hvV_xD8| 与管理层的交涉沟通 Qs 2.ef? N3A<:%s Audit finalization and the final review: unadjusted differences cu9Qwm 审核定稿和最后审查:未经调整的差异 /Ft:ffR|R .K8w8X/3 S/A1RUt 6. Reporting EMvHFu
报告 {,$rkwW 学会计论坛bbs.xuekuaiji.com P Ru&3BP Appendix -yH,5vD 附录 b'p4wE> Audit procedure (c\hy53dP 审计程序 Xz{~3ih