1. Assurance engagements and external audit
保证约定和外部审计 aK(e%Ed t" :?}>Q Materiality, true and fair presentation, reasonable assurance l: kW| 物质性,真实公平的描述,合理的保证 5z_Kkf?o \acGSW
.c Appointment, removal and resignation of auditors +3M1^: 审计人员的的任命、免职和辞职 *y(UI/c <WbO&;% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion i-#D c(9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 VZe'6?# gv&Hu$ca Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior s'd\"WaQV 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 mwn$ey&QE
_,v>P2) Engagement letter \F\xZ.r 约定书(委托书) WRRR "Q$ ?!$Dr0r 2. Planning and risk assessment IGo5b-ds 规划和风险评估 bSQj=|h1 zGc]*
R General principles ^jcVJpyT@R 一般原则 J9f]=1` FW)~e*@8= Plan and perform audits with an attitude of professional skepticism In;P33'p 持专业的怀疑态度计划和执行审计工作 iA`.y9'2 Ji1# >;& Audit risks = inherent risk ×control risk ×detection risk 6OJhF7\0& 审计风险=内在风险×控制风险×检查风险 Jh36NE8r
B/mfm 7 Risk-based approach IL uQf- 基于风险的办法 W6r3v)~ ~$rSy|19 Understanding the entity and knowledge of the business .]a`-Ofn 了解商业的实质和知识 LF)wn-C} G)f!AuN= Assessing the risks of material misstatement and fraud 5 /T#>l< 评估材料错报和舞弊的风险 snNB;hkj ]l3Y=Cl Materiality (level), tolerable error |oePB<N 重要性(级别),可容忍误差 b_u;
`^ kY9$ M8b Analytical procedures yigq#h^ 分析程序 ^4p$@5zH 91nB?8ZE6, Planning an audit %h;1}SFl0 规划审计工作 3qDbfO[ DeeV;?: Audit documentation: working papers )T&r770 审计文件:工作底稿 (/9 erfuJ >z%WW&Z' The work of others 0zsmZ]b5E 其他机构的文件 <xrya_R? r gi4> Rely on the work of experts RSw;
b.t7 依靠专家的工作 oMYZ^b^ :QHh;TIG=< Rely on the work of internal audit T-x9IoE 依靠内部审计工作 'F:Tv[qx W[e2J&G 3. Internal control Po.by~| 内部控制 ytV[x Z^%HDB9^ The evaluation of internal control systems JW=q'ibR 对内部控制系统的评估 +1\t0P24 A
6E~GJa Tests of control `D$RL*C;M` 控制测试 [A]
+Azc ^gY'^2bzxu Substantive procedures (time, nature, extent) IJ:JH=8 实质性程序(时间,性质,程度) O*n@!y
e \JCpwNT{P Transaction cycles: revenue, purchases, inventory, etc. r;>.*60AT 交易周期:收入,采购,库存等。 LY#V)f YM
. ~E vGNnTL 4.Audit evidence sheCwhV 审计证据 <^942y-= 5Q8s
{WQ Obtain sufficient, appropriate audit evidence K!2%8Ej,J 获取足够、适当的审计证据 =rkW325O F[)tg#}@G Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0bSnD|#I 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 v_pFI8Cz) TQ%
F\@" The audit of specific items C0>L<*C 审计的具体项目 |eJR3o 5aXE^.` Receivables: confirmation 'e$8
IZm 应收帐款:确认 o!c~"
?V(+Cc Inventory: counting, cut-off, confirmation of inventory held by third parties 8_O?#JYi 存货:数量,减值,第三方持有存货的确认 lg{/5gQG ZG~d<kM&8s Payables: supplier statement reconciliation, confirmation xX Dj4j, 应付帐款:供应商的申明一致,确认 ^oClf( P{: 5i%qC Bank and cash: bank confirmation kP^= 银行存款和现金:银行的确认 I%B\Wy/j^ dOKe}?}== Auditing sampling QHnC(b 审计抽样 Fr (;C> \6aisK 5.Review
_?eT[!oO8 复核 T`]P5Bk8r 1S y
G Subsequent events hZ"Sqm] 随后发生的事件 !;${2 Q eax"AmO ;Sp/N4+ M 5`hMfg 8q:#
' Going concern jx
?"`;a 持续关注 rfr]bq5 .S4%Q9l Management representations l 3 jlKB 与管理层的交涉沟通 E Q:6R|L *u < ZQq Audit finalization and the final review: unadjusted differences HK%W7i/k@ 审核定稿和最后审查:未经调整的差异 %'S[f upZf&4 I8 I<+:Ho=6 6. Reporting J6<O|ng:: 报告 &)_
z! 学会计论坛bbs.xuekuaiji.com \m:('^\6o Appendix "^Y zHq6 附录 Q8.LlE999 Audit procedure H?V
b 审计程序 o%0To{MAF-