1. Assurance engagements and external audit
保证约定和外部审计 e@N@8i"q5 O2./?Ye Materiality, true and fair presentation, reasonable assurance L5$r<t< 物质性,真实公平的描述,合理的保证 T pXbJ]o9 ZP75zeH Appointment, removal and resignation of auditors aoj6/ 审计人员的的任命、免职和辞职
'Vq_/g!?1 *9.4AW~]X Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion
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r 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 }jTCzqHW] @vzv9c[ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior T=Q"|S]V 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 &L6xagR7M =_~bSEqyRI Engagement letter b#\i]2b: 约定书(委托书) Hw[(v[v <NRW^#g<x 2. Planning and risk assessment
}>~';l 规划和风险评估 lS<T|:gz@ V*]cF=W[A General principles anLSD/'4W 一般原则 e(nT2E J*HZ=6L Plan and perform audits with an attitude of professional skepticism \$; Q3t3 持专业的怀疑态度计划和执行审计工作 pxC:VJ; .3Ex=aQcX Audit risks = inherent risk ×control risk ×detection risk ]6JI(( 审计风险=内在风险×控制风险×检查风险 8K(3{\J[V Y:UDte[Lb Risk-based approach 2^Y@e=^A 基于风险的办法 iIrH&}2 Gp*U2LB Understanding the entity and knowledge of the business um.s:vj$ 了解商业的实质和知识 rqa?A}' <zUU` Assessing the risks of material misstatement and fraud -<e8\ Z` 评估材料错报和舞弊的风险 fd Vye|% vm,/?]P Materiality (level), tolerable error N=4`jy = 重要性(级别),可容忍误差 `*?8<Vm k)l*L1Y4: Analytical procedures :yPA6O 4 分析程序 (H=7 ( >wsS75n1 Planning an audit P!uwhha/g 规划审计工作 s^O>PEX&<I !a
%6nBo Audit documentation: working papers eAkC-Fm
审计文件:工作底稿 tzl`|UwF +[W_Jz The work of others
Y"eR&d 其他机构的文件 ?r< F/$/ uLr9*nxd Rely on the work of experts 'dT JE--@ 依靠专家的工作 fMg3 mC-'z Rely on the work of internal audit m5Q?g8 依靠内部审计工作 e[5=?p@| E]Wnl\Be 3. Internal control %~z/, [wk 内部控制 u+
wKs` JQ9JWu%a The evaluation of internal control systems ;;6e
t/8 对内部控制系统的评估 xw1@&QwM oXKH,r Tests of control =^nb-9. 控制测试 ]U9f4ODt ^Ob#B!= Substantive procedures (time, nature, extent) MqA%hlq 实质性程序(时间,性质,程度) qRV5qN2{XY FPg5!O% Transaction cycles: revenue, purchases, inventory, etc. <W$Ig@4[.d 交易周期:收入,采购,库存等。 SLCV|@G Z:TW{:lrI <OYy;s 4.Audit evidence _6Ex}`fyJ
审计证据 kqyVUfX$3 hSBR9g Obtain sufficient, appropriate audit evidence y7&8P8R 获取足够、适当的审计证据 G"_ 8`l 0/r\#"+XT Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations HTpoYxn( 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 |Wo_5|E ?/EyfTex The audit of specific items C`)n\?:Sth 审计的具体项目 P5&mpl1 ^N{Lau Receivables: confirmation OfSy _#aEK 应收帐款:确认 }Y{aVn&C wF@mHv Inventory: counting, cut-off, confirmation of inventory held by third parties \&|zD"* 存货:数量,减值,第三方持有存货的确认 w-[A"M]I NrC(.*?m Payables: supplier statement reconciliation, confirmation Stq
[[S5P 应付帐款:供应商的申明一致,确认 Dg:2*m_!j{ %cPz>PTW@ Bank and cash: bank confirmation OJ2O?Te8 银行存款和现金:银行的确认 xr }jw =K#12TRf Auditing sampling |l*#pN&L 审计抽样 W0++q=F 6f$h1$$)^ 5.Review
*58`}] 复核 y)5U*\b M*& tVG Subsequent events d;Uzl1; 随后发生的事件 =Wb!j18] c(]NpH
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%u$-} Going concern ;OE= ;\ 持续关注 EPY64{ 8SG*7[T7 Management representations Z(' iZ'55F 与管理层的交涉沟通 ?<Tt1fpG 8Z^9r/%*Z Audit finalization and the final review: unadjusted differences `#X\@?'5 审核定稿和最后审查:未经调整的差异 |.]:#)^X? 3L;GfYr0
P[l? 6. Reporting L `fDc 报告 dHE\+{K%- 学会计论坛bbs.xuekuaiji.com OS
X5S:XS Appendix -ZmccT" 8 附录 FG?69b> Audit procedure 9c/&+j 审计程序 8T}Ycm5}