1. Assurance engagements and external audit
保证约定和外部审计 Z"nuO\zH~ m`0{j1K Materiality, true and fair presentation, reasonable assurance {$=%5 物质性,真实公平的描述,合理的保证
n&{N't T $]L 5 Appointment, removal and resignation of auditors g
{wPw 审计人员的的任命、免职和辞职 7ib<Cb>K 4tu>~ vOE Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion }j@@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 u+FftgA j~>
#{"C Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior =umS^fJ5` 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 T1
.@Tbbt J, U~.c Engagement letter Bm>(m{sX> 约定书(委托书) e%7P$. o6%f%:& 2. Planning and risk assessment XYVeHP! 规划和风险评估 I9&<:` tELnq#<6 General principles {]N?DmF 一般原则 +a@SdWf NT:>.~ah@& Plan and perform audits with an attitude of professional skepticism G?(:Z= 持专业的怀疑态度计划和执行审计工作 {D.0_=y~2 teALd~; Audit risks = inherent risk ×control risk ×detection risk 4tKf 审计风险=内在风险×控制风险×检查风险 FJ.
:*K[ 'v)+S;oB Risk-based approach v)pWx0l= 基于风险的办法 skArocs (Gsg+c
Understanding the entity and knowledge of the business ,urkd~ 了解商业的实质和知识 'm((G4 3Or3@e5r Assessing the risks of material misstatement and fraud '*.};t~;"d 评估材料错报和舞弊的风险 :fUmMta _~<TAFBr Materiality (level), tolerable error Stx-(Kfn4 重要性(级别),可容忍误差 Ps-d#~4U; KwyXM9h6= Analytical procedures -p~B
-, 分析程序 R
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R6 N.rB- Planning an audit N|d@B{a( 规划审计工作 L j\<qF~n Xb;`WE gC Audit documentation: working papers o4795r,jz 审计文件:工作底稿 rbWFq|(_ M](U"K? The work of others 1 Qkuxw 其他机构的文件 7MfvU|D[d/ /iy/2x28> Rely on the work of experts ]t<%>Z$ 依靠专家的工作 h@8 nQC[[G*x Rely on the work of internal audit 3M`J.> 依靠内部审计工作 Y6Q6--P
I}{eYXh 3. Internal control -z94>}Z= 内部控制 =="SW"vNi U[u6
UG The evaluation of internal control systems C<ljBz`,t 对内部控制系统的评估 bSzb! hT` nwYeOa/t Tests of control c0~'5Mlp 控制测试 To95WG7G ==9Ez Substantive procedures (time, nature, extent) d?qz7#kc 实质性程序(时间,性质,程度) /xnhHwJm b1"wQM9 Transaction cycles: revenue, purchases, inventory, etc. FUqiP(A 交易周期:收入,采购,库存等。 vF1$$7k c=CXj3 R7>@-EG 4.Audit evidence ^
T S\x/P 审计证据 k2a^gCBC u^$ CR Obtain sufficient, appropriate audit evidence Urr1K) 获取足够、适当的审计证据 O5w\oDhMb 7;V
5hul Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations |ipppE= 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 ?T&D@Ohsx *@Z'{V\ The audit of specific items w6tY6bf} 审计的具体项目 j--#vEW Qy%/+9L Receivables: confirmation I&9B^fF6 应收帐款:确认 'S\H% - :1I,:L Inventory: counting, cut-off, confirmation of inventory held by third parties +J}M$eQ 存货:数量,减值,第三方持有存货的确认 JP]K\nQx' +(
d2hSIF Payables: supplier statement reconciliation, confirmation R_&>iu'[ 应付帐款:供应商的申明一致,确认 t
&0p@xLQ gYZgo Bank and cash: bank confirmation S_atEmQ 银行存款和现金:银行的确认 }\ F>z ,$Mw/fA Auditing sampling E*$:~w 审计抽样 Q]HRg4r ))Nc|` 5.Review
iT5%X 复核 0qv)'[O Lv"83$^S9 Subsequent events aVlHY E 随后发生的事件 3y!CkJKv y\:2Re/*Jt d0,I] " BdTj0{S1u N=kACEo Going concern LLMkv!%D 持续关注 X$a Mf&x z t1Q_; Management representations 6\`,blkX 与管理层的交涉沟通 tP UQ"S LTF%bAQ, Audit finalization and the final review: unadjusted differences %+.]>''a 审核定稿和最后审查:未经调整的差异 )\e_I\- &&JMw6
&[` ]Vubz54 6. Reporting T F'ssD 报告 LZeR.8XM> 学会计论坛bbs.xuekuaiji.com REw3>/= Appendix &45.*l|mo 附录 +$9w[ARN+ Audit procedure q
&+GpR 审计程序
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