1. Assurance engagements and external audit
保证约定和外部审计 p]h;M T8<pb^# Materiality, true and fair presentation, reasonable assurance ffoL]u\ 物质性,真实公平的描述,合理的保证 wcr3u
gvT ?*DM|hzOi Appointment, removal and resignation of auditors paKur%2u 审计人员的的任命、免职和辞职 Pq\
`0/4_ krqz;q-p~ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion NSe Huk 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 aa|u*afWQ Dzd[<Qln Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior aQ!QrTua- 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 :ohGG ,`Dh =MR.*m{ Engagement letter
Lk%`hsv 约定书(委托书) I0iTa99K TF]bmM})0 2. Planning and risk assessment X0:V5
e 规划和风险评估 hcn$uyP Fl0(n #L General principles k+9*7y8w 一般原则 Z9
z!YaOL r]q;>\T' Plan and perform audits with an attitude of professional skepticism `iHyGfm 持专业的怀疑态度计划和执行审计工作 m(>MP/ (g" {A Audit risks = inherent risk ×control risk ×detection risk @jL](Mq|] 审计风险=内在风险×控制风险×检查风险 7gWT[ rX7GVg@H Risk-based approach k8KRVXgx 基于风险的办法 cI Sugk~ H1GmC`\<[: Understanding the entity and knowledge of the business <`$svM 了解商业的实质和知识 J\@|c.ws G]]"Jc Assessing the risks of material misstatement and fraud 2xLEB& 评估材料错报和舞弊的风险 45.<eWH$*( GB%kxtGD;\ Materiality (level), tolerable error Vc[aNpE 重要性(级别),可容忍误差 DCsamOA~ jKh:}yl4
Analytical procedures t1JU_
P 分析程序 ,`Keqfx RWg'W,v=! Planning an audit noNJ+0S 规划审计工作 {EfA#{x ,.kJF4s& Audit documentation: working papers >jU25"XI[ 审计文件:工作底稿 >&DC[)28 6i+<0b}!/ The work of others gt(^9t; 其他机构的文件 Sj ly] '[Sm w'n6- Rely on the work of experts ~'V&[]nh8 依靠专家的工作 T_)g/,5> YpOcLxFL Rely on the work of internal audit z!M # 依靠内部审计工作 #<LJns\t
F?z:[1(: 3. Internal control (*M*muk 内部控制 `q9n`h1 ;J@U){R The evaluation of internal control systems
Vp7d 对内部控制系统的评估 S$O5jX 0 tj ?%{L Tests of control o;9 G{Xj3@ 控制测试 7lx"
X0w*m jY2mn" .N Substantive procedures (time, nature, extent) $>8O2p7W 实质性程序(时间,性质,程度) eB&.keO
zfD@/kU Transaction cycles: revenue, purchases, inventory, etc. 6b7c9n Z 交易周期:收入,采购,库存等。 s
TVX/Q \.aKxj5 {?;qy\m]o 4.Audit evidence _l"=#i@L 审计证据 hj=qWGRgI 85f:!p Obtain sufficient, appropriate audit evidence VA>0Y 获取足够、适当的审计证据 @Di!~e6 'yosDT2{# Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations C hQ] d 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 Q:j~
kutS| [_KV;qS%/ The audit of specific items 0h~{K 审计的具体项目 +1a3^A\ o!ZG@k?# Receivables: confirmation [dR#!"6t 应收帐款:确认 }= wor~ 2FW"uYA;6 Inventory: counting, cut-off, confirmation of inventory held by third parties I94-#*~I 存货:数量,减值,第三方持有存货的确认 UlWm).
b;v -dWg1`; Payables: supplier statement reconciliation, confirmation :L {*B$c 应付帐款:供应商的申明一致,确认 =it @U/ 1S(n3(KRk$ Bank and cash: bank confirmation V%{WH}
银行存款和现金:银行的确认 r7sA;Y\ q9H\ $ Auditing sampling E]v]fy" 审计抽样 #1C]ZV] B Qcks:|5 5.Review
o*artMkG 复核 *T#^|<.XG Ud Vf/PGx Subsequent events Yg?BcY\ 随后发生的事件 qcouZO A|,qjiEJCc W"*2,R[}% 6uv~.-T<l S8B?uU Going concern 5]GgjQ 持续关注 /\_n5XI1 sYo&@~T Management representations u;]xAr1 与管理层的交涉沟通 _Rb2jq(&0 |V4<eF-0S Audit finalization and the final review: unadjusted differences ar\K8mj 审核定稿和最后审查:未经调整的差异 .heU
Ir, wx[m-\ YF-A8gXS 6. Reporting %.D!J",\/K 报告 ";7xE#jRk 学会计论坛bbs.xuekuaiji.com g~b$WV% Appendix u}%6=V 附录 zd)QCq Audit procedure DRR)mQBb 审计程序 \@
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