1. Assurance engagements and external audit
保证约定和外部审计 K6C@YY( jJ(()EJ Materiality, true and fair presentation, reasonable assurance m[k@\xS4e 物质性,真实公平的描述,合理的保证 /hNZ7\|P Iuh1tcc Appointment, removal and resignation of auditors ]VarO' 审计人员的的任命、免职和辞职 w=ZSyT-i ,-55*Rb i Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion dZSv=UY) 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 R~=_,JUW #n9:8BKf Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ncF|wz 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 :P!"'&gCL IW Ro$Yu Engagement letter %Ls5:Z= 约定书(委托书) D^R= >4c7r~\k 2. Planning and risk assessment 9e`.H0 规划和风险评估 H%}ro.u O.ce"5Y^ General principles g$z9 ( i+ 一般原则 -#9Hb.Q
; v2vPfb Plan and perform audits with an attitude of professional skepticism ?1+JBl~/d 持专业的怀疑态度计划和执行审计工作 E{Gkq:
9:JFG{M Audit risks = inherent risk ×control risk ×detection risk aGl*h"& 审计风险=内在风险×控制风险×检查风险 "ggViIOw& c^4^z"Mo` Risk-based approach V>8)1)dF 基于风险的办法 5
1,RbADB \.@fAgv Understanding the entity and knowledge of the business IvW%n(a8^ 了解商业的实质和知识 `cz%(Ry, `PV+.V} Assessing the risks of material misstatement and fraud m!Iax]D{ 评估材料错报和舞弊的风险 u]D>O$_ s \R m2c8Z2 Materiality (level), tolerable error 2l7Sbs7 重要性(级别),可容忍误差 BdK2I!mm nBVR)|+M Analytical procedures D8w:c6b 分析程序 *{ =5AW}o U c6]]Bbc Planning an audit W(C\lSE0 规划审计工作 SO~]aFoYt -G!W6$Y Audit documentation: working papers Qh3V[br 审计文件:工作底稿 #/Ul
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$O+e+Y The work of others ,b&-o?.{ 其他机构的文件 h{$mL#J /Ir|& <yB Rely on the work of experts 't3@dz_dG 依靠专家的工作 POnI&y] [f_4%Now Rely on the work of internal audit Hy?+p{{G 依靠内部审计工作 iva?3
.t SGZ]_ 3. Internal control [RZ}9`V 内部控制 1X5*V!u Mp8FYP
jZ The evaluation of internal control systems P ~pC /z 对内部控制系统的评估 T:/68b*H\: wR x5`
@ Tests of control ?r`UBR+[ 控制测试 >N&C-6W s+=JT+g Substantive procedures (time, nature, extent) ZL0':7 实质性程序(时间,性质,程度) &TpzJcd" M~6x&|2 Transaction cycles: revenue, purchases, inventory, etc. %LL*V| 交易周期:收入,采购,库存等。 m((A ;}=4z^^5 r*n_#&-7 4.Audit evidence M"E ]r=1 审计证据 *jBn
^ +npcU:(Kg Obtain sufficient, appropriate audit evidence ) <lpI';T 获取足够、适当的审计证据 ;[)t*yAh !A. Kb74 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations H%K,2/Nj 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 zF&>1y.$ vYYLn9}5 The audit of specific items jq4'=L$4 审计的具体项目 2EHeQ|# 7\BGe
I Receivables: confirmation ]^='aQ 应收帐款:确认 ""j(wUp-W 5]Wkk~a Inventory: counting, cut-off, confirmation of inventory held by third parties X j'7nj 存货:数量,减值,第三方持有存货的确认 NwK(<dzG Qx_K) Payables: supplier statement reconciliation, confirmation W
Ie2j 应付帐款:供应商的申明一致,确认 if
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< t Ly0U')D: Bank and cash: bank confirmation +O@v|}9"w3 银行存款和现金:银行的确认 [7QIpt+FSo p'`SYEY@Z Auditing sampling a"!D @a 审计抽样 ,W'?F9Y\ }F*u
9E 5.Review
WHV]H 复核 Hkc:B/6 lS`hJ: Subsequent events [@Db7]nG 随后发生的事件 OV l,o .js@F/Hp bS0z\!1 -PHVM=: 7VP[U, Going concern R+c
{Pl 持续关注 K1P3
FfG aB`x5vg7ho Management representations =uZOpeviQ 与管理层的交涉沟通 qR
WWG& =Vgj=19X( Audit finalization and the final review: unadjusted differences 0FDfB; 审核定稿和最后审查:未经调整的差异 </K"\EU 39W"G7n?v zU+` o?al 6. Reporting qlT'gUt=H 报告 kEM5eY 学会计论坛bbs.xuekuaiji.com 9d7$Fz# Appendix ^#H%LLt 附录 4XkSj9D~z Audit procedure 4= VAJ 审计程序 ^9})@,(D