1. Assurance engagements and external audit
保证约定和外部审计 H( -Y wl=61Mb Materiality, true and fair presentation, reasonable assurance H Yr}wG 物质性,真实公平的描述,合理的保证 qgt[ ~i* JD>d\z2QC Appointment, removal and resignation of auditors _hf4A8ak 审计人员的的任命、免职和辞职 s,VXc/ z1OFc
qm Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Cz#Z <: 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 fr6^nDY zkM"cb13q/ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u?ek|%Ok 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 ~iBgw&Y W~T}@T:EN Engagement letter KP;(Q+qTx 约定书(委托书) }Y(]6$uS 2U
kK0ls 2. Planning and risk assessment n#Dv2 E=6 规划和风险评估 [a[/_Sf{ F7m?xy General principles pVp:@0h 一般原则 8cx=#Me Is<"OQ Plan and perform audits with an attitude of professional skepticism =`n]/L"Q 持专业的怀疑态度计划和执行审计工作 +#@"*yj3 1B>V t*= Audit risks = inherent risk ×control risk ×detection risk 2g{)AtK$# 审计风险=内在风险×控制风险×检查风险 |iFVh$N | aQ"3d Risk-based approach xZ5M/YSyG 基于风险的办法 oz'\q0 _#e&t"@GS Understanding the entity and knowledge of the business WnFG{S{s 了解商业的实质和知识 ChryJRuwv5 31+;]W=
Assessing the risks of material misstatement and fraud -u!qrJ*Z 评估材料错报和舞弊的风险 OIHz I2{ ~Aad9yyi Materiality (level), tolerable error
b<I9 MR 重要性(级别),可容忍误差 &}mw'_ I m%+IPZ2m Analytical procedures uNbH\qd= 分析程序 \b'xt _zxLwU1(x Planning an audit PHg48Y"Nd 规划审计工作 y]..=z_ql :A46~UA!$ Audit documentation: working papers l
or8@Qz 审计文件:工作底稿 jkAAqR R f"#m=_Xm The work of others Z{IUy 其他机构的文件 BIaDY<j90 SDG-~(Y Rely on the work of experts ?8dVH2W. 依靠专家的工作 pZZgIw}aS C`rLj5E% Rely on the work of internal audit q"KnLA( 依靠内部审计工作 6}~pq1IF{ WE}
kTq 3. Internal control |6:=}dE#[ 内部控制 /z7VNkD {cK^,?x The evaluation of internal control systems I|oT0y& 对内部控制系统的评估 Q0?\]2eet9 a~h:qpgc Tests of control P27%xV-n> 控制测试 |XYEn7^r n6WY&1ZE~ Substantive procedures (time, nature, extent) :_<_[Y]1 实质性程序(时间,性质,程度) z_;3H,z` Hi!Jj Transaction cycles: revenue, purchases, inventory, etc. ,?UM;^
交易周期:收入,采购,库存等。 n>,L=wV @ufo$?D
foF19_2 , 4.Audit evidence S-+"@>{HJ 审计证据 }F6<w{| os3 8u!3- Obtain sufficient, appropriate audit evidence QZAB=rR 获取足够、适当的审计证据 %OR|^M 8r
Z!ia! Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations .@)mxC:\K9 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 aeyNdMk- #H [Bb2(j The audit of specific items t22;87&| 审计的具体项目 Agh`]XQ2 p Y)5bSA Receivables: confirmation =d
2 r6%v 应收帐款:确认 u*S=[dq Y&H}xn Inventory: counting, cut-off, confirmation of inventory held by third parties .%BT,$1K 存货:数量,减值,第三方持有存货的确认 ))D:8l@ ~na!@<zB{ Payables: supplier statement reconciliation, confirmation h!@|RW&}qX 应付帐款:供应商的申明一致,确认 /gcEw!JS yfQ5:X Bank and cash: bank confirmation 2A`A\19t 银行存款和现金:银行的确认 SEwku} c'6g*%2k Auditing sampling ~\p]~qQ\
K 审计抽样 vD/NgRBww DDT_kK; 5.Review
i!2TH~zl 复核 ] G.%Ty '# NcZy Subsequent events +i ?S 随后发生的事件 ^VW
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riM U/ V Going concern Ft=zzoVKg 持续关注
e:E0 "< {_N,=DQ! Management representations vzzE-(\\e 与管理层的交涉沟通 7 J^rv9i4 5*PYT=p} Audit finalization and the final review: unadjusted differences j hYToMq 审核定稿和最后审查:未经调整的差异 'C$XS>S >4Y3]6N0.F *b *G2f^ 6. Reporting <H3ezv1M 报告 ~"pKe~h 学会计论坛bbs.xuekuaiji.com *D4hq= Appendix r?m+.fJB 附录 ~ *:F{ Audit procedure R_]{2~J+ 审计程序 jdK
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