1. Assurance engagements and external audit
保证约定和外部审计 fXL$CgXG\x 6 C Materiality, true and fair presentation, reasonable assurance (D))?jnC 物质性,真实公平的描述,合理的保证 fE M8/bhq tFb49zbk Appointment, removal and resignation of auditors *WOA",gZ 审计人员的的任命、免职和辞职 IoA"e@~t <Q%o}m4Kt Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion EI+.Q 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 '1bdBx\<. <iL+/^# Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior _~6AUwM 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 %Uuhi&PA-l gB
resHrlH Engagement letter bk"` hq 约定书(委托书) X, J.!:4` {U&Mo97rzX 2. Planning and risk assessment qA*QFQ'- 规划和风险评估 m,8A2;&,8 agt7b@-5= General principles 8 v&5)0u 一般原则 r$*k-c9Bf `<[Zs]Fe4 Plan and perform audits with an attitude of professional skepticism Z\NC+{7k] 持专业的怀疑态度计划和执行审计工作 4R^'+hy|? D<nTo&m_ Audit risks = inherent risk ×control risk ×detection risk 6)Oe]{- 审计风险=内在风险×控制风险×检查风险 3}XUYF; #E*jX-JT Risk-based approach Dx iCq(; 基于风险的办法 Kf(% aDYq 2)mKcUL- Understanding the entity and knowledge of the business rMLCtGi 了解商业的实质和知识 LkJ3 :3O '9i:b]Hru Assessing the risks of material misstatement and fraud 2W|j
K 评估材料错报和舞弊的风险 pcL02W|J #XNe4# Materiality (level), tolerable error E7y<iaA{~ 重要性(级别),可容忍误差 ~!Onz wmO 7CNEP
2}:R Analytical procedures o#E
z_D[ 分析程序 6nxf<1 <udp:s3#T Planning an audit hC~lH eH 规划审计工作 U4M!RdG u9'4q<>& Audit documentation: working papers kvryDM 审计文件:工作底稿 3
\6jzD Hn:%(Rg=aW The work of others CJ
KFNa 其他机构的文件 l6a,:*_ #|2w^Kn Rely on the work of experts #y2="$V 依靠专家的工作 }LQ&AIRN v@< "b U Rely on the work of internal audit Y#C=ku 依靠内部审计工作 'J+Vw9s7 5jkW@ 3. Internal control ?I7%@x!+S 内部控制 7nfQ=?XNK Ma wio5 The evaluation of internal control systems O!uX:TE|Q 对内部控制系统的评估 |PTL!>ym2 9%iqequ Tests of control %vn rLt$ 控制测试 9/q4]%` N\ GBjr-d Substantive procedures (time, nature, extent) g9p#v$V 实质性程序(时间,性质,程度) NCX!ss
${mHbqN Transaction cycles: revenue, purchases, inventory, etc. PK!=3fK4\F 交易周期:收入,采购,库存等。 T3!l{vG
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h0X c tTbvXP 4.Audit evidence Cv~ t~ 审计证据 >:h
8T]F +-`Q}~s+ Obtain sufficient, appropriate audit evidence F5{~2~Cw( 获取足够、适当的审计证据 Q]7r?nEEhW xlS
t Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations CKrh14ul 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 I6h{S}2 ]r6,^" The audit of specific items ; #e-pkV 审计的具体项目 2'
_Oi-& P g7W:L7 Receivables: confirmation ?OlYJ/!z3 应收帐款:确认 ) Q]kUG#` GfPe0&h Inventory: counting, cut-off, confirmation of inventory held by third parties ]%F3 xzOk 存货:数量,减值,第三方持有存货的确认 '<$(* Xpjk2 [, Payables: supplier statement reconciliation, confirmation `{8Sr) 应付帐款:供应商的申明一致,确认 cM.q^{d` Nl PP|=o Bank and cash: bank confirmation xw]Zo<F 银行存款和现金:银行的确认 _8DY9GaE 2t/ba3Rfk Auditing sampling qEX59v 审计抽样 {_KuztJGA Vad(PS0 5.Review
phEM1",4T 复核 s
XRiUDP` {#0B~Zr Subsequent events FHqa|4Ie 随后发生的事件 l*xA5Ob
V %\%1EZQ% Q->'e-\E<" ayHI(4!$j q$~S?X5\ Going concern U/wY;7{)# 持续关注 pBh[F5 Vr`UF0_3q Management representations V=QvwQlZ 与管理层的交涉沟通 zxTm`Dh;[ 9{?<.% Audit finalization and the final review: unadjusted differences NS mo(c>5 审核定稿和最后审查:未经调整的差异 "n:L<F,g **dGK_^T0 ?r2Im5N 6. Reporting 5/>G)& 报告 M\>y&'J- 学会计论坛bbs.xuekuaiji.com $bD 3 Appendix 82efqzT 附录 -L</,>p Audit procedure ZLxe$.V_ 审计程序 GcHWalm