1. Assurance engagements and external audit
保证约定和外部审计 ~k'KS
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I#^N Materiality, true and fair presentation, reasonable assurance *BF5B\[r? 物质性,真实公平的描述,合理的保证 XXBN
Nr_CK iC10|0%{ Appointment, removal and resignation of auditors xT6&;,|` 审计人员的的任命、免职和辞职 BqC!78Y/e }1VxMx@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ^1sX22k 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 L}T:Y)
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FI Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ;P3sDN
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 O0`sg90,C Soy!)c] Engagement letter ;}"_hLX 约定书(委托书) $T.we+u yV,ki^
^ 2. Planning and risk assessment =ZR9zL=h 规划和风险评估 r BQFC4L ]r8t^bqe General principles _w0t+=& 一般原则 EnnT)qos /Ut h#s: Plan and perform audits with an attitude of professional skepticism KCu @5`p 持专业的怀疑态度计划和执行审计工作 ? FGz
w #Mkwd5S|L Audit risks = inherent risk ×control risk ×detection risk Y_tLSOD#/ 审计风险=内在风险×控制风险×检查风险 B8;jRY 5 0uYU[W Risk-based approach 6A&e2K> A
基于风险的办法 l?2(c FKRO0%M4}Z Understanding the entity and knowledge of the business 4=!SG4~o 了解商业的实质和知识 g`I`q3EF) "uf*?m3 Assessing the risks of material misstatement and fraud 6bF?2 OC 评估材料错报和舞弊的风险 $N4
%I4 4+2XPaIm Materiality (level), tolerable error +y'V 重要性(级别),可容忍误差 Y7(E<1Yx ~b;l08 < Analytical procedures &~gqEl6RF 分析程序 {5w'.Z]0v z ea=vx>` Planning an audit S81Z\=eK 规划审计工作 ^wN x5t IA_>x9 (~ Audit documentation: working papers \i_y(; 审计文件:工作底稿 )NAC9:8! xEdC
Gwgp# The work of others Elth xj 其他机构的文件 Au3>=x` oE@{h$= Rely on the work of experts FdwT 依靠专家的工作 'NCxVbyYD 5y-8_)y8o Rely on the work of internal audit 5(e?,B } 依靠内部审计工作 C/V{&/5w ?g9mDe;k 3. Internal control :aHD'K 内部控制 =qPk'n9i8 4bXAA9" The evaluation of internal control systems bL*;6TzRK 对内部控制系统的评估 y
em*g1 Cx$C+ Tests of control bU'{U0lM 控制测试 w}n:_e $jMU|{ Substantive procedures (time, nature, extent) BkfWZ O{7 实质性程序(时间,性质,程度) Bfhw0v]Z .C=&`;Vs Transaction cycles: revenue, purchases, inventory, etc. 0=Jf93D5 交易周期:收入,采购,库存等。 <K4`GT"n S~^0
_? <qZ"W6&& 4.Audit evidence a,X=!oJ 审计证据 X&qRanOP;z LX A1rgUWT Obtain sufficient, appropriate audit evidence N_S>%Z+ 获取足够、适当的审计证据 +SCUS] T{=.mW^ x Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations k1;,eB 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ^pz3L'4n mtDRF'>P: The audit of specific items KI (9TI* 审计的具体项目 g*$
0G ^$3 ~;/| Receivables: confirmation 'G z>X : 应收帐款:确认 _nu
%`?Va ,Yhy7w Inventory: counting, cut-off, confirmation of inventory held by third parties G#V5E)Dx 存货:数量,减值,第三方持有存货的确认 .UNh\R?r K@xp
! Payables: supplier statement reconciliation, confirmation 8>q:Q<BB
2 应付帐款:供应商的申明一致,确认 JtYc'%OF
b:fy Bank and cash: bank confirmation i[FcY2 银行存款和现金:银行的确认 $t5
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L;.6j*E* Auditing sampling ixN>KwH 审计抽样 Q6?+# } p}uT
qI 5.Review
6$wS7Cu 复核 R= HN>(U j}8IT Subsequent events nut;ohIh
随后发生的事件 GV)#>PL QQ@, v@j5 'T[=Uuj" Jl3l\I' E*Vx^k$ Going concern ]OY6.m 持续关注 g9
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" Management representations RhyI\(Z2q 与管理层的交涉沟通 pfg"6P ><OdHRh@# Audit finalization and the final review: unadjusted differences ^
8)&~q* 审核定稿和最后审查:未经调整的差异 o)n8,k&nm pPCxa#OV (]j*)~=V 6. Reporting hXS'*vO" 报告 'xZxX3 学会计论坛bbs.xuekuaiji.com 9<<$uf.B Appendix [K13Jy+ 附录 ,)V*xpp Audit procedure f4s[R0l 审计程序
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