1. Assurance engagements and external audit
保证约定和外部审计 l .m # ^__P;Gr` Materiality, true and fair presentation, reasonable assurance EEvi_Z932 物质性,真实公平的描述,合理的保证 ;)ERxMun VS65SxHA Appointment, removal and resignation of auditors &7Xsn^opku 审计人员的的任命、免职和辞职 },O7NSG<o ]|[mwC4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 'G`xD3 E3, 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
2\F'So &0{&4, Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ~W3t(\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 bvT$/(7 upq3)t_ Engagement letter !.O;SG 约定书(委托书) !HXyvyDN _J,*0~O$ 2. Planning and risk assessment eUD 5V 规划和风险评估 cq/@ng*o dx.Jv/Mb General principles %-|$7?~ 一般原则 ho!qXS
m=w #l>! Plan and perform audits with an attitude of professional skepticism zJOyr"B'8 持专业的怀疑态度计划和执行审计工作 Ol;"}3*Z* C]3^:b+ Audit risks = inherent risk ×control risk ×detection risk p.,`3"C1 审计风险=内在风险×控制风险×检查风险 X#X/P -y/Y%]%0 Risk-based approach {H
3wL 基于风险的办法 }xgs]\^,73 <B+
WM Understanding the entity and knowledge of the business !)`m mr 了解商业的实质和知识 W>[TFdH?
vI(CX]o Assessing the risks of material misstatement and fraud ixqvX4vv,B 评估材料错报和舞弊的风险 Q0L1!}w
O_*tDq,e Materiality (level), tolerable error /KlSI<T@ 重要性(级别),可容忍误差 "a<:fEsSE oYWHO<b Analytical procedures }#nd&ND 分析程序 M0]J`fL@ t*-_MG Planning an audit HrR
w 规划审计工作 0Q]{r ) WHRBYq_ Audit documentation: working papers
O44Fj) 审计文件:工作底稿 u!McPM8Yk qGzF@p(p8 The work of others /5?tXH
" 其他机构的文件 C`
8.8 m-Se-aF Rely on the work of experts {k']nI.> 依靠专家的工作 j<h0
`v ^>z+e"PQA Rely on the work of internal audit B!J&=*=e 依靠内部审计工作 $-39O3 FyV $`c$ 3. Internal control 0uI=8j 内部控制 P+rDln{ sDkO!P The evaluation of internal control systems =!($=9 对内部控制系统的评估 NHhKEx0Gtu :=K+~?
Tests of control \{o<-S;h 控制测试 =ibKdPtTh^ .gCun_td# Substantive procedures (time, nature, extent) = @ 1{LF; 实质性程序(时间,性质,程度) "[CR5q9Pr g,f
AVM Transaction cycles: revenue, purchases, inventory, etc. 35fj-J$8 交易周期:收入,采购,库存等。 Uf|@h cfHtUv D<T:UJ 4.Audit evidence X6r3$2! 审计证据 O
2+taB =V:Al Obtain sufficient, appropriate audit evidence 7<LCX{Uw 获取足够、适当的审计证据 -e_pw,5c ' uFfk! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations
$qiM_06 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 3k:`7E. 26=G%F
6 The audit of specific items &HqBlRo 审计的具体项目 \ns}
M3 Rvd'uIJ Receivables: confirmation iz27yXHZ~ 应收帐款:确认 $IJ"fs `F_R J.g*p Inventory: counting, cut-off, confirmation of inventory held by third parties 5GURfG3{ 存货:数量,减值,第三方持有存货的确认 ,S&p\(r. ].@8/. rg Payables: supplier statement reconciliation, confirmation L^Fb;sJYI 应付帐款:供应商的申明一致,确认 j$P`/-N U(hIT9 Bank and cash: bank confirmation K!v\r"N 银行存款和现金:银行的确认 X: QRy9] e[db?f2! Auditing sampling ]#W9l\ 审计抽样 $NBQv6#: !_-Uwg 5.Review
&_'3(xIO 复核 :b,An'H Z5@E|O & Subsequent events m ~gc c 随后发生的事件 !HF<fn b{.Y?.U IB^vEY!`6_ 4
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u0%bv\$m Going concern USKC,&6&} 持续关注 RP9~n)h~b
!14l[k+\ Management representations .i1|U8" X 与管理层的交涉沟通 *56q4\1 +^[SXI^JaJ Audit finalization and the final review: unadjusted differences eRg;)[#0>$ 审核定稿和最后审查:未经调整的差异 dlwOmO'Bm) l7(p~+o?h> UGP&&A#T- 6. Reporting b6@0?_n 报告 C
T(HTu 学会计论坛bbs.xuekuaiji.com m(CsO|pz Appendix C-/+n5J 附录 GYV%RD # Audit procedure fH%C&xj'& 审计程序 +;
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