1. Assurance engagements and external audit
保证约定和外部审计 ]m1fo' #G9
W65 f Materiality, true and fair presentation, reasonable assurance ];bRRBEU 物质性,真实公平的描述,合理的保证 _~FfG!H ^X .)E#*kLWR Appointment, removal and resignation of auditors IsXNAYj 审计人员的的任命、免职和辞职 U~G7~L &m *,u3Wm|7 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion $
QbJT`,mr 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
iFIGJS j?T'N:Qd Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior PgtLyzc 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 c~|(j \FI #*A'<Zm
Engagement letter $<*) 5|6 约定书(委托书) v>X!/if<y "&(/bdah?& 2. Planning and risk assessment iSfRJ:_&6 规划和风险评估 (Tx_`rO4VY l5z//E}W General principles tFU4%c7V 一般原则 fe .=Z& z']6C9m} Plan and perform audits with an attitude of professional skepticism <H64L*,5'7 持专业的怀疑态度计划和执行审计工作 R~<N*En~ ?;~!C2Zs Audit risks = inherent risk ×control risk ×detection risk \p!UY3' 审计风险=内在风险×控制风险×检查风险 vNi;)"&* 1$cl "d`~ Risk-based approach
G1|1Z5r 基于风险的办法 s.M39W? =7!s8D,[ Understanding the entity and knowledge of the business 74^v('-2 了解商业的实质和知识 ~cU1
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I:F. Assessing the risks of material misstatement and fraud YNr5*P1 评估材料错报和舞弊的风险 E}wT5t;u Mo/R+\u+Y Materiality (level), tolerable error ]($ \7+ 重要性(级别),可容忍误差
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(~Lr3v0 Analytical procedures v^A+LZ*d
分析程序 lpT&v;$` bH
+NRNI] Planning an audit &5
7c!) 规划审计工作 ^f[6NYS? :N8n6)#1= Audit documentation: working papers AA\)BNM 审计文件:工作底稿 3f=ZNJ> av'DyNW\ The work of others #1dVp!?3T 其他机构的文件 ]m_x;5s $ mG)5xD Rely on the work of experts zJXK:/ 依靠专家的工作 u|KjoO
_2KIe(,; Rely on the work of internal audit 81nD:]7 依靠内部审计工作 cb-IRGF MkW=sD_ 3. Internal control e&sH<hWR 内部控制 A
ojL4H| 2n.HmS The evaluation of internal control systems si&du 对内部控制系统的评估 I<}% L
V cGm3LS6]* Tests of control sOqFEvzo1% 控制测试 )q x;/=D |!FQQ(1b Substantive procedures (time, nature, extent) 2l?^\9& 实质性程序(时间,性质,程度) O=__w *< cfmLErkp Transaction cycles: revenue, purchases, inventory, etc. _DxHJl 交易周期:收入,采购,库存等。 -k + jMH A=kOSq 4Q zS:2?VXxq 4.Audit evidence s AFn.W 审计证据 Kyx9_2 WIU]>_$. Obtain sufficient, appropriate audit evidence pW+uVv, 获取足够、适当的审计证据 "{8j!+]4i !h1:AW_iz Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations "U^m~N9k{ 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 0n:cmML)D k86TlQRh The audit of specific items HGAi
2+& 审计的具体项目 =rymd3/ xJZaV!N| Receivables: confirmation p2Khfl6- 应收帐款:确认 P;"moluE; JDf>Qg{ Inventory: counting, cut-off, confirmation of inventory held by third parties % PzkV s 存货:数量,减值,第三方持有存货的确认 )W= O~g OPN\{<`*d Payables: supplier statement reconciliation, confirmation \k5"&]I3 应付帐款:供应商的申明一致,确认 +a39 !j
1_ $'KQP8M+ Bank and cash: bank confirmation 1\}XL=BE 银行存款和现金:银行的确认 %GTFub0F
PVg<Ovi^d Auditing sampling IP/%=m)\% 审计抽样 a0hBF4+6 q\@_L.tc[ 5.Review
u<8b5An; 复核 s,r|p@^ JPn)Op6 Subsequent events #
bHkI~ 随后发生的事件 L ~'98C 6D
Xja_lp Gtaa^mnxD gy@=)R/~ 1UK= t Going concern G_?U?:!AC 持续关注 qkKl;Z?Y: /
-v ; Management representations U',C-56z 与管理层的交涉沟通 PP{9Y Vr =Rx4ZqTI| Audit finalization and the final review: unadjusted differences 9287&+,0r 审核定稿和最后审查:未经调整的差异 _cvX$(Sg {U2AAQSa )Zr\W3yWX 6. Reporting dV[G-p
报告 f2[R2sto@ 学会计论坛bbs.xuekuaiji.com ATqblU>D Appendix 6 eryf? 附录 RWv4/=}(G Audit procedure }
$z(?b 审计程序 ]=t}8H