1. Assurance engagements and external audit
保证约定和外部审计 ZUE?19GA ZT@a2:& Materiality, true and fair presentation, reasonable assurance 9H~{2Un 物质性,真实公平的描述,合理的保证 e*[M*u n|,kL!++. Appointment, removal and resignation of auditors 6fxf|R\ 审计人员的的任命、免职和辞职 JStT"*4j h9Zf4@w Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion _VIVZ2mU= 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 `9%Q2Al t-#Y6U}b+ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior e[D'0L 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 O/;$0`~hY O{"
A3f Engagement letter +f)Nf)
\q 约定书(委托书)
%trtP @WuB&uF=d 2. Planning and risk assessment )KvQaC 规划和风险评估 71GLqn? :hB
8hTw]p General principles S9Kay'.aJ( 一般原则 T""y)% ti`
R Plan and perform audits with an attitude of professional skepticism z`b.~<P 持专业的怀疑态度计划和执行审计工作 !?Tu pi nU Oy-c Audit risks = inherent risk ×control risk ×detection risk #^IEQZgH 审计风险=内在风险×控制风险×检查风险 8e_ITqV% =d_@k[8<0 Risk-based approach qwka77nNT 基于风险的办法 Z4#lZS`'A L@rKG~{Xy Understanding the entity and knowledge of the business ]#hT!VOd 了解商业的实质和知识 E|2klA^+* Q!DQ!;Br6 Assessing the risks of material misstatement and fraud f#xqu+)Z 评估材料错报和舞弊的风险 h%kB>E~ a.F
6!? Materiality (level), tolerable error 54 8w
v 重要性(级别),可容忍误差 -Kt36:| @vf{_g< Analytical procedures 7{oG4X! 分析程序 GXaCH))TO \IQP`JR Planning an audit ZgO7W]Z4 规划审计工作 {rr
ED qIQvix$8 Audit documentation: working papers L4SvE^2+ 审计文件:工作底稿 %^RlE@l9 ;8sEE?C
$g The work of others F]Zg9c{# 其他机构的文件
/A|cO /Ny/%[cu Rely on the work of experts zk]6|i$!I 依靠专家的工作 ;2RCgX!'% {pU Ou8`Z Rely on the work of internal audit wxPg*R+t 依靠内部审计工作 UC
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<] >*A\/Da]j 3. Internal control /IVw}:G 内部控制 xU1dy*- M3 8,SH< The evaluation of internal control systems |::kC3= 对内部控制系统的评估 aisX56Lc N
WB/N* Tests of control }/G~"&N[ 控制测试 C<A82u;t%@ nLkC-+$tM Substantive procedures (time, nature, extent) C78d29 实质性程序(时间,性质,程度) e*vSGT$KgL ihH!"HH+ Transaction cycles: revenue, purchases, inventory, etc. ;3'}(_n 交易周期:收入,采购,库存等。 hmkcW
r` ?"AcK"v D8W:mAGEu 4.Audit evidence 'rf='Y 审计证据 O3*Vilx nngL,-v#F Obtain sufficient, appropriate audit evidence +XWXHt 获取足够、适当的审计证据 zE.4e&m%Z? zEY
Ey1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l)VMF44 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 'ESy>wA{y< wr*A
%: The audit of specific items _?Jm.nT 审计的具体项目 -<&"geJA I?-9%4 8iM Receivables: confirmation 0y'34} 应收帐款:确认 {b/60xl? LEVNywk[ Inventory: counting, cut-off, confirmation of inventory held by third parties a|?CC/Ra 存货:数量,减值,第三方持有存货的确认 #=t
:xEz Q+ G=f Payables: supplier statement reconciliation, confirmation sut j
G`m 应付帐款:供应商的申明一致,确认 )X\3bPDJR U$VTk Bank and cash: bank confirmation |#5JI#,vX 银行存款和现金:银行的确认 lW&glU( N!RyncJ Auditing sampling u[ 2R>= 审计抽样 9FK:lFGD WF-imI:EK 5.Review
{LJCY<IGq 复核 "hog A5= `-ENKr] Subsequent events R52q6y:<x 随后发生的事件 ~>}BDsM ,\}V.:THF ~n"V0!:'4 shn`>=0.& C<w9f Going concern ;p\rgam 持续关注 i8HSYA =K8`[iH Management representations E
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f 与管理层的交涉沟通 !c1
E 6xz&Qi7w Audit finalization and the final review: unadjusted differences l`$f@'k 审核定稿和最后审查:未经调整的差异 E?Q=#+}U Gq-U}r V=(4
c 6. Reporting RSmxwx^ 报告 -ZihEyG?V 学会计论坛bbs.xuekuaiji.com (:T~*7/" Appendix =t)eT0 附录 W97Ka}Y Audit procedure 103^\Av8 审计程序 &2?kD{