1. Assurance engagements and external audit
保证约定和外部审计 AZy2P
u56 F8Wq&X#r Materiality, true and fair presentation, reasonable assurance K:@=W1 物质性,真实公平的描述,合理的保证 Rk[ * p se HbwO3 b Appointment, removal and resignation of auditors =3C)sz} 审计人员的的任命、免职和辞职 Gnt!!1_8L yo,!u\^x Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a4RFn\4? 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 lh_zZ!)g "'B%.a#k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u(Sz$eV 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ~{G:,|` u/c3omY"# Engagement letter MjC%6%HI 约定书(委托书) E57{*C \q'fB?bS^ 2. Planning and risk assessment 9/(c cj 规划和风险评估 \Egc5{ =Zy!',,d,9 General principles Wb)l8[= 一般原则 ](:FW '- ?(8%SPRk Plan and perform audits with an attitude of professional skepticism O
f @#VZ 持专业的怀疑态度计划和执行审计工作 'a^tL[rLP1 :$c:3~ Audit risks = inherent risk ×control risk ×detection risk Z[S+L"0 审计风险=内在风险×控制风险×检查风险 !o':\hex6 =L),V~b Risk-based approach WcO,4: 基于风险的办法 \N , ' + ]=VS~azZ5 Understanding the entity and knowledge of the business /&as) 了解商业的实质和知识 M2Fj)w2
lV6[d8P Assessing the risks of material misstatement and fraud &Z!K]OSY 评估材料错报和舞弊的风险 qK
vr*xlC 2RUR=%C Materiality (level), tolerable error -Dxhq&
}Y 重要性(级别),可容忍误差 ?VP!1O=J `{lAhZ5 Analytical procedures hdJwNmEA> 分析程序 bH&)rn Pph8"`mv.m Planning an audit xf"5<PTW</ 规划审计工作 JOx,19r <-B"|u Audit documentation: working papers
)1nCw 审计文件:工作底稿 N^(lUba
L|lmStwe The work of others FEZ"\|I| 其他机构的文件 =l
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QAX Rely on the work of experts fb.
\V]K 依靠专家的工作 (S)E|;f%C Oqpl2Y"/ Rely on the work of internal audit j-`X_8W 依靠内部审计工作 =ch
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3Y 3. Internal control B5,QJ W* 内部控制 !H|82:`t+ YG 5Z8@kH The evaluation of internal control systems ) Zb`~w 对内部控制系统的评估 [}ZPg3Y o47 f Tests of control nOal7BNN 控制测试 s'aV q B PL9eU y Substantive procedures (time, nature, extent) fHe0W 实质性程序(时间,性质,程度) 8\)U|/A7
]a6O(] Transaction cycles: revenue, purchases, inventory, etc. me:|!lI7YU 交易周期:收入,采购,库存等。 1 73<x){ '`]n_$f' grCO-S|j^ 4.Audit evidence OVUs]uK 审计证据 ,]uX:h-EM ^\[LrPqe Obtain sufficient, appropriate audit evidence MzR1<W{ O 获取足够、适当的审计证据 \%Ah^U)gS Le`/ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations +-aU+7tu 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 Y0PGT5].@' UROj9COv The audit of specific items wAu[pWD'6; 审计的具体项目 g>!:U6K 'o/N}E!Pt Receivables: confirmation lbB.*oQ 应收帐款:确认 ;;YcuzQI3 b@wBR9s Inventory: counting, cut-off, confirmation of inventory held by third parties ," C[Qg( 存货:数量,减值,第三方持有存货的确认 xz"Z3B V/3 {^Fcr Payables: supplier statement reconciliation, confirmation h
eE'S/ 应付帐款:供应商的申明一致,确认 {}g %"mi# bvipbf[m< Bank and cash: bank confirmation =|E
09 银行存款和现金:银行的确认 3'[Rvy{ :T7
? Auditing sampling ){+[$@9 审计抽样 #ox
9& VelB-vy& 5.Review
>P\h,1 复核 7`blGzP_ ~JwpNJs Subsequent events }z%OnP 随后发生的事件 k<YtoV ` URSv,( O->_/_ !Tn0M; ='dLsh4P2N Going concern cW)Oi^q%o2 持续关注 a[1
sA12 ;.ysCF Management representations 1z~k1usRK 与管理层的交涉沟通 I!f
B1aq- /~i.\^HX Audit finalization and the final review: unadjusted differences jDlA<1 审核定稿和最后审查:未经调整的差异 p!+L wv , GBZ-f L w>-7) 6. Reporting y#S1c)vU 报告 O9t=lrYV! 学会计论坛bbs.xuekuaiji.com j|VXC(6P, Appendix ug^om{e- 附录 cVQatm Audit procedure :O9P(X* 审计程序 d?:`n9`