1. Assurance engagements and external audit
保证约定和外部审计 x"
!#_0TT} J ZNyC!u Materiality, true and fair presentation, reasonable assurance b@F_7P% 物质性,真实公平的描述,合理的保证 $"(3M nR o"f%\N0_8 Appointment, removal and resignation of auditors n('VQ0b 审计人员的的任命、免职和辞职 z22N7W=7 A7e_w
7?a Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion "pl[(rc+u 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 14;Av
{Xt "rf\' 9= Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 3XBp6` 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 Xe> ~H4I9 81cv:|" Engagement letter Z#[>N,P 约定书(委托书) f`bIQ 9R +*Q9.LjV 2. Planning and risk assessment W *|OOa' 规划和风险评估 vLD:(qTi #C'o'%!( General principles <w%DyRFw3 一般原则 RNl\`>Cz _4!7
zW^ Plan and perform audits with an attitude of professional skepticism yqC+P 持专业的怀疑态度计划和执行审计工作 $)Jc-V
6E [v~Uy$d\ Audit risks = inherent risk ×control risk ×detection risk R|6R
I} 审计风险=内在风险×控制风险×检查风险 :v''"+\ hE9'F(87a Risk-based approach 8o%E&Jg: 基于风险的办法 U8Cw7u2 ~rQ4n9G Understanding the entity and knowledge of the business m]
EDuW 了解商业的实质和知识 t>m8iS> U3(L.8(sA Assessing the risks of material misstatement and fraud lu<Np9/5< 评估材料错报和舞弊的风险 60(}_
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zd.1 Materiality (level), tolerable error EgkZ$ah 重要性(级别),可容忍误差 Z&BM%.NZJ ^ON-# Analytical procedures LZ3rr- 分析程序 x Q@&W; !tm|A`<g#< Planning an audit U+I3 P 规划审计工作 FA<Z37: Cj`pw2. Audit documentation: working papers zlC^ 审计文件:工作底稿 ?Aj\1y4L1 {[H4G,QK
The work of others c4FOfH| 其他机构的文件 ,S7~=S pIM*c6 Rely on the work of experts QYFN:XZ 依靠专家的工作 1e+h9|hGYw 6~>^pkV Rely on the work of internal audit H@ 1[SKBl 依靠内部审计工作 ]QjXh> HCfS)` 3. Internal control \H"/2o%l") 内部控制 5)/4)0 mmh nw(/ The evaluation of internal control systems 2_B; 对内部控制系统的评估 ~2;&pZ$ ROlzs} Tests of control GN}9$: 控制测试 }0(vR_x
Sm~? zU[k/ Substantive procedures (time, nature, extent) =6L:Ix 实质性程序(时间,性质,程度) ?eYchVq i2\\!s Transaction cycles: revenue, purchases, inventory, etc. #8WR{ 交易周期:收入,采购,库存等。 A3<P li -wG[>Y .q~,.yI&j 4.Audit evidence Yg]FF`{p= 审计证据 'T#<OR
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q&6h Obtain sufficient, appropriate audit evidence 6+{ nw}e8 获取足够、适当的审计证据 AVdd?Ew reD[j,i&t. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations D8<0zxc=( 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 :IOn`mRYu */fs.G:P The audit of specific items
T`(;;% 审计的具体项目 PgGrk5; )BM
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k Receivables: confirmation Z7k1fv:S^ 应收帐款:确认 cfO^CC 7J)Hwl Inventory: counting, cut-off, confirmation of inventory held by third parties b5iJm- 存货:数量,减值,第三方持有存货的确认 l[!C-Tq !W6 Payables: supplier statement reconciliation, confirmation 5p(t") 应付帐款:供应商的申明一致,确认 z!uB&2C{k ?>< Bank and cash: bank confirmation Fg}5V, 银行存款和现金:银行的确认 Td=]tVM ]pucv! Auditing sampling ^LQ lfd 审计抽样 ?\/dfK:! 3GuMiht5 5.Review
/Va&k4 复核 RQ$o'U9A 6nhfI\q3wY Subsequent events hPCSLJ 随后发生的事件 "}y3@ M^ 3YZ3fhpw D%";!7u E6KBpQcd[ q;He:vX Going concern `HZHVV$~ 持续关注 w7]p9B k)4lX|}Vm Management representations |^&2zyUj/ 与管理层的交涉沟通 p~{%f#V '~vSH9nx/ Audit finalization and the final review: unadjusted differences ct4)faM 审核定稿和最后审查:未经调整的差异 5eZg+ O 2%No>w}/2 Ee?K|_\${ 6. Reporting 9zGKQ |X) 报告 HS7
G_ 学会计论坛bbs.xuekuaiji.com cDh4@V Appendix 1k70>RQ&69 附录
Dg2#Gv0B Audit procedure j2v[-N4 {J 审计程序 '\vmfp=