1. Assurance engagements and external audit
保证约定和外部审计 EQQ@nW{; i
-9W8A Materiality, true and fair presentation, reasonable assurance r4d#;S9{o 物质性,真实公平的描述,合理的保证 1'P4{T0 [
WcY $=\7 Appointment, removal and resignation of auditors !ST7@D 审计人员的的任命、免职和辞职 (*kKfg4Wj G'`^U}9V\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 7yjun|Lt}X 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Sk-Q 4D^ {
yB0JL}n Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _GM?` 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 b7'l3m Qjk \58bz<u" Engagement letter wp83E, 约定书(委托书) {|@}xrB ^"~r/@l 2. Planning and risk assessment `
q`ah_ 规划和风险评估 i'.D=o 3h$
E^" General principles 6"NtVfui 一般原则 *>2e4j] m WHyk "l Plan and perform audits with an attitude of professional skepticism `+0dz, 持专业的怀疑态度计划和执行审计工作 ~0[(-4MA |~#A?mK- Audit risks = inherent risk ×control risk ×detection risk l *{Bz5hc 审计风险=内在风险×控制风险×检查风险 :iGK9I VLVDi>0i Risk-based approach 2.N)N%@ 基于风险的办法 zg'.f UZ !D ?(}nag Understanding the entity and knowledge of the business \ueCbfV!Z4 了解商业的实质和知识 [ LQOP3f ;Qi!~VsP; Assessing the risks of material misstatement and fraud cucmn*o? 评估材料错报和舞弊的风险 ? JTTl; P#Whh Materiality (level), tolerable error PVIZ
Y^64 重要性(级别),可容忍误差 ~]].i~EV( s: iBl/N} Analytical procedures u+
hRaI;v 分析程序 cNN0-<#c d`C$vj Planning an audit h?$J;xn 规划审计工作 J"@X>n @2mWNYHR*> Audit documentation: working papers 1B:5O*I!J 审计文件:工作底稿 ,0ilNi> q#I'@Jbj The work of others G
9V2(P 其他机构的文件 @t@B(1T 8aC=k@YE Rely on the work of experts }_F:]lI*R 依靠专家的工作 >I<}:= IOF!Ra:w Rely on the work of internal audit 8 R7w$3pp\ 依靠内部审计工作 _ker,;{9C ` AD}6O+x 3. Internal control 'rS\9T 内部控制 7+}WU 4 GmE`YW The evaluation of internal control systems mlLqQ< 对内部控制系统的评估 $CJf 0[| "FhC"}N Tests of control %W$b2N{l 控制测试 -T i<H9OV {\NBNg(Vo Substantive procedures (time, nature, extent) ~-y&C% 实质性程序(时间,性质,程度) PkZ1Db c~ vql4 Transaction cycles: revenue, purchases, inventory, etc. $Ff6nc= 交易周期:收入,采购,库存等。 y\(xYB>T AWPgrv/ SIKaDIZ 4.Audit evidence \jV2":[%c 审计证据 V~
MsGj $tXW/ Obtain sufficient, appropriate audit evidence D!#B*[| 获取足够、适当的审计证据 ixK9/5T m+:JNgX6 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations h-sO7M0E] 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 c0HPS9N\ 0%%y9;o The audit of specific items 7=yjd)Iy9m 审计的具体项目 `HnZ{PKf akPd#mf Receivables: confirmation {Rb;1 eYj 应收帐款:确认 FGie*t \ltS~EuWU Inventory: counting, cut-off, confirmation of inventory held by third parties dZ8ldpf8 存货:数量,减值,第三方持有存货的确认 PC+Soh* 3-6MGL9 Payables: supplier statement reconciliation, confirmation !.MbPPNp 应付帐款:供应商的申明一致,确认 [u=yl0f 0VNpd~G$ Bank and cash: bank confirmation ?u;m
],w! 银行存款和现金:银行的确认 9o6[4Q} 7HY8 F5Brx Auditing sampling )E7wBNV 审计抽样 MxI*ml8z? y29G#Y4J 5.Review
i%F2^R@!q/ 复核 -P-8D6 'vu]b#l3 Subsequent events =./PY10' 随后发生的事件 >?)_, KL P*>?/I`G r#_0_I1[ lj8ficANo nT2b"wkTT Going concern %K8YZc(& 持续关注 y1~
QKz %C #Ps Management representations 7fzH(H 与管理层的交涉沟通 6I=xjgwvf 0S4Y3bac& Audit finalization and the final review: unadjusted differences ahZ@4v 审核定稿和最后审查:未经调整的差异 ]N0
B.e~D 0bJT0_ tJQZRZViu 6. Reporting QmGK!
H>3 报告 d8R|0RZ 学会计论坛bbs.xuekuaiji.com ?/5<}W#7} Appendix U(x$&um(l 附录 7QZyd- Audit procedure \I/"W#\SJo 审计程序 vN@04a\h