1. Assurance engagements and external audit
保证约定和外部审计 x,+zw9 3h&s=e! Materiality, true and fair presentation, reasonable assurance *zcH3a,9"x 物质性,真实公平的描述,合理的保证 $Fj7'@1( [(XKqiSV Appointment, removal and resignation of auditors $si2H8 审计人员的的任命、免职和辞职 {<lV=0] 'E9jv4E$n Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 4-MA!& 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 #R$!| _F9
c.BH Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior '@FKgy;B)- 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 Y
`wi=( %PpB$ Engagement letter PuWF:'w r 约定书(委托书) 6O}r4* /D12N'VaE 2. Planning and risk assessment SFHa(JOS 规划和风险评估 >}iYZ[ V YeQX13C"Z General principles ;rX4${h 一般原则 *-7O|
'' Kxq~,g=t Plan and perform audits with an attitude of professional skepticism f`Nu]#i 持专业的怀疑态度计划和执行审计工作 lPH]fWt< 2&M
8Wb# Audit risks = inherent risk ×control risk ×detection risk V
H/_0 审计风险=内在风险×控制风险×检查风险 E?V:dr rfk';ph Risk-based approach ev>: 3_ s 基于风险的办法 # 8A|-u=3 M:A7=rO~ Understanding the entity and knowledge of the business g#e"BBm=A 了解商业的实质和知识 p8Pvctc WVV
qH_ Assessing the risks of material misstatement and fraud \(Iy>L. 评估材料错报和舞弊的风险 _.j KcDf $ysC)5q. Materiality (level), tolerable error c7'
Pzb)' 重要性(级别),可容忍误差 /<@oUv B!:(*lF Analytical procedures ?/;<32cE, 分析程序 -C\m'T,1 2`;
0y M Planning an audit m2_
B(- 规划审计工作 ^'}Td~( :)+cI?\# Audit documentation: working papers >q`G?9d2 审计文件:工作底稿 F](kU#3"S IgVxWh# The work of others -" DI,o 其他机构的文件 VB Ce=< `.n[G~*w~1 Rely on the work of experts I)6)~[:' 依靠专家的工作 JI.ad_IR $]O\Ryf6 Rely on the work of internal audit X{)M}WO+r 依靠内部审计工作 >LjvMj ] .; :[sv) 3. Internal control N-suBRnW 内部控制 vJYy` k^Y KNV$9&Z The evaluation of internal control systems &AW?!rH 对内部控制系统的评估 ztf (.~ !d ZHG
R Tests of control rXA7<_V g 控制测试 ]R0^
}sI vHWw*gg(/E Substantive procedures (time, nature, extent) IKpNc+;p 实质性程序(时间,性质,程度) JI
K;/1 !x>P]j7A}Y Transaction cycles: revenue, purchases, inventory, etc. hd\iW7 交易周期:收入,采购,库存等。 vQA: \! X_XqT 55Jk "V#8 4.Audit evidence @L`t/OD 审计证据 __)9JF Hf#/o{=~} Obtain sufficient, appropriate audit evidence % nJ'r?+h 获取足够、适当的审计证据 .a$][Jny ?!Y2fK=h0 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations d"$ \fL 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 9^`G `D Ry,jPw5< The audit of specific items ^/c&Ud 审计的具体项目 )PZ'{S 'H+pwp"M@ Receivables: confirmation F`f#gpQ 应收帐款:确认 ]U]{5AA6 }nuhLt1 Inventory: counting, cut-off, confirmation of inventory held by third parties o <sX6a9e 存货:数量,减值,第三方持有存货的确认 lepgmQ|oY |FH/Q-7[ Payables: supplier statement reconciliation, confirmation X=-pNwO 应付帐款:供应商的申明一致,确认 \3x,)~m `XQM)A Bank and cash: bank confirmation }56"4/ Z 银行存款和现金:银行的确认 H=EvT'g -]HO8}-Rjs Auditing sampling C)Mh 审计抽样 s(F^P 9MVW~V 5.Review
l1a=r:WhH 复核 A\gj\&B0" s>^*GQw Subsequent events 6dV92: 随后发生的事件 qd
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A VMsAT3^w bNj| GIf UEt#;e Going concern W.{#Pg1Da 持续关注 -_v[oqf$ gQ h;4v Management representations ewD61Y8- 与管理层的交涉沟通 + ,0RrD ) $GPenQ~}, Audit finalization and the final review: unadjusted differences $wAVM/u& 审核定稿和最后审查:未经调整的差异 Jy{A1i@4~s gtJUQu p2 %.[t(F 6. Reporting -7>vh|3 报告 e$fxC-sZ 学会计论坛bbs.xuekuaiji.com qbpvTTF Appendix 1vu=2|QN 附录 lhKd<Y" Audit procedure >DpnIWn 审计程序 j'I$F1>Te