1. Assurance engagements and external audit
保证约定和外部审计 wED~
^[]f )8ctNpQt Materiality, true and fair presentation, reasonable assurance |k)h' ? 物质性,真实公平的描述,合理的保证 +
}( ,nMLua\ Appointment, removal and resignation of auditors )<DL' 审计人员的的任命、免职和辞职 ?F*gFW_k 2{"Wa|
o` Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 6 )0$UW 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 &k&tkE CcgCKT Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior LB? evewu 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 z
i2hi9A mn*.z!N= Engagement letter *ky5SM(NR 约定书(委托书) _zJY1cr -:pLlN-f 2. Planning and risk assessment KmEm 规划和风险评估 hc>hNC:a V5K`TC^ General principles Il'+^u_ < 一般原则 W=mh*G3y /4w&! $M- Plan and perform audits with an attitude of professional skepticism fbNVmjb$) 持专业的怀疑态度计划和执行审计工作 ,":ADO- oQ8W0`bZa Audit risks = inherent risk ×control risk ×detection risk vwZ2kk!|i 审计风险=内在风险×控制风险×检查风险 \M="R-&b jFw?Ky2 Risk-based approach 0u
QqPF t 基于风险的办法 p:k>!8.Qho JmWN/mx Understanding the entity and knowledge of the business kxWf1hIz0 了解商业的实质和知识 76}
N/C Jnb>u*7, Assessing the risks of material misstatement and fraud rxIfatp^ 评估材料错报和舞弊的风险 H1 n`A#6? d
'4c?vC Materiality (level), tolerable error h<6@&yzp 重要性(级别),可容忍误差 TTmNPp4q _4owxYSDke Analytical procedures 50l=B]M 分析程序 `t{aN|3V[ 3VB{Qj Planning an audit 0>4:(t7h\ 规划审计工作 ;-n+=@]7 3Q~ng2Wv% Audit documentation: working papers 4B-v\3Ff 审计文件:工作底稿 0kQAT# 4ZQXYwfC| The work of others [US.n+G6 其他机构的文件 FX+Ra@I! :I+%v Rely on the work of experts PD:"
SfV,G 依靠专家的工作 #8%Lc3n Pd%o6~_* Rely on the work of internal audit 9$)TAI&P 依靠内部审计工作 &( b\jyf
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IUQ*4t 3. Internal control ]EE}ax%#aq 内部控制 n$axqvG "DjD"?/b The evaluation of internal control systems (4>k+ H 对内部控制系统的评估 9%$4Ux*q @Ej{sC!0T Tests of control Cc]t*;nU_ 控制测试 {E@Vh
(m-(5 CaJ Substantive procedures (time, nature, extent) F9]GEBLr 实质性程序(时间,性质,程度) Nf}G
"! Z[FSy-;" Transaction cycles: revenue, purchases, inventory, etc. L@ql)Lc); 交易周期:收入,采购,库存等。 ORA+> G;yf]xFd 7-'!XD! 4.Audit evidence 8qrE<RHU@ 审计证据 W.HM!HQp Z<0M_q9?MO Obtain sufficient, appropriate audit evidence bEMD2ABm 获取足够、适当的审计证据 DdN{=}A |*fGG?} Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations WDP$w(M 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 z$QYl*F1 ,~hvFTJI The audit of specific items tOn/r@Fd^E 审计的具体项目
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XzxV Receivables: confirmation qYl%v 应收帐款:确认 }{n[_:[7 `$AX!,<!G Inventory: counting, cut-off, confirmation of inventory held by third parties HKP<=<8/O 存货:数量,减值,第三方持有存货的确认 DKPX_:: X<OwB -N Payables: supplier statement reconciliation, confirmation q#xoM1 应付帐款:供应商的申明一致,确认 jri=UGf AcwLs%'sx Bank and cash: bank confirmation ^GD"aerNr 银行存款和现金:银行的确认 quTM|>=_R ^r?ZrbSbz Auditing sampling 7s4G|N[wR\ 审计抽样 D2# 3fM6 yS0!#AG 5.Review
q3z<v:=1y 复核 Z]@my,+Z; Q;*TnVbJ Subsequent events rFh!&_ 随后发生的事件 &u&/t? `k+ci7; J2f}{! b+I pV9$Vg?-H .D(H@3qA@ Going concern @>}!g9c 持续关注 mp*&{[XoVC 1aP3oXLL Management representations D{x'k2= 与管理层的交涉沟通 ,,sKPj[ ^RAs
t1q7 Audit finalization and the final review: unadjusted differences _/;vsQB 审核定稿和最后审查:未经调整的差异 Sb+^~M 6ey{+8 --6C>iY[&u 6. Reporting F0qpJM, 报告 F{WV}o=MY 学会计论坛bbs.xuekuaiji.com i882r=TE3 Appendix f~%|Iu1ob 附录 _ I"}3* Audit procedure uD0T()J.P5 审计程序 3q:U0&F