1. Assurance engagements and external audit
保证约定和外部审计 J1g+H2 S?<hs,
Materiality, true and fair presentation, reasonable assurance X<mlaXwrA 物质性,真实公平的描述,合理的保证 %:e.ES vtF|:*h Appointment, removal and resignation of auditors kY^ k*-v 审计人员的的任命、免职和辞职 CRs@x` 5ue 7r o&Q% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 14z
?X% 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ]8/g[Ii 6<mlx' Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior vo>i36 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 TX).*%f[r L%;[tu(* Engagement letter E{BX $R_8 约定书(委托书) \[&&4CN{ s`gfz}/ 2. Planning and risk assessment 8F9x2CM-[C 规划和风险评估 q
T~a`ou: 6_g:2=6S General principles #7['M;_ 一般原则 ;cfPS .,F`*JVFq Plan and perform audits with an attitude of professional skepticism Z -fiJ75 持专业的怀疑态度计划和执行审计工作 mI'&!@WG DR7 JEE Audit risks = inherent risk ×control risk ×detection risk aM+Am,n`@ 审计风险=内在风险×控制风险×检查风险 3?e~J"WXC5 q~`dxq`} Risk-based approach ,ygUy] 基于风险的办法 x;{Hd;<YF Jq?Fi'2F% Understanding the entity and knowledge of the business 6bN8}
\5 了解商业的实质和知识 9,[AfI |]5`T9K@b# Assessing the risks of material misstatement and fraud Ot`znJU@ 评估材料错报和舞弊的风险 XK&G `cJ[ )H(i)$I Materiality (level), tolerable error 055C1RV% 重要性(级别),可容忍误差 .$fSWlM; JOH\K0=e Analytical procedures ^.9DfA0 分析程序 'xLXj> P$Q,t2$A Planning an audit 25 cJA4 规划审计工作 :b]
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\/64Xv3L0 Audit documentation: working papers 8u%,5GV>Xr 审计文件:工作底稿 Fw:_O2 C1>zwU_zo The work of others -lrcb/)Gz 其他机构的文件 n?
U^vK_ zf>*\pZE Rely on the work of experts )"Z6Q5k^ 依靠专家的工作 $[Q;{Q &(lQgi+^! Rely on the work of internal audit C]Y%dQh+a 依靠内部审计工作 =R<92v J/IRCjQ} 3. Internal control `~z[Hj=2 内部控制 1_};!5$. ZZ L@UO>: The evaluation of internal control systems Zrp-Hv27,, 对内部控制系统的评估 +#\7
#Y !nq`Py MR Tests of control W*%(J$E 控制测试 1[J|AkN XOLE=zdSp Substantive procedures (time, nature, extent) f >.^7.is 实质性程序(时间,性质,程度) =?Ui(?tI cUr!U\X[ Transaction cycles: revenue, purchases, inventory, etc. w51l;2$des 交易周期:收入,采购,库存等。 N6v?Qzvi =Z{jc
:%Oz:YxC/ 4.Audit evidence J.'%=q(Sb 审计证据 ?T .=ym o2'Wu:Y" Obtain sufficient, appropriate audit evidence ^`B;SSV 获取足够、适当的审计证据 e`:^7$ <nb%$2r1 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations {o 2 qY|S 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 "
}wO<O6[ .rITzwgB The audit of specific items DVVyWn[ 审计的具体项目 U1HG{u,"y CmV &+C$V% Receivables: confirmation G |[{\ 应收帐款:确认 ]Vmo> '
,S}X\ Inventory: counting, cut-off, confirmation of inventory held by third parties d^J)Mhju 存货:数量,减值,第三方持有存货的确认 zj(V\y&H hlDB'8 Payables: supplier statement reconciliation, confirmation Sb> &m 应付帐款:供应商的申明一致,确认 nJGs ,~" JSi0-S[Y{ Bank and cash: bank confirmation N'WC!K.e 银行存款和现金:银行的确认 wMj#.
Jh s'oNW Auditing sampling pu+Q3NfR 审计抽样 jz![
#-G yi*EobP 5.Review
-fl6M-CYX 复核 ZZ!">AN`^ ,`k&9o7 Subsequent events XL^05 随后发生的事件 b0YEIV<$ 6o7t eX E_aBDiyDf 6[4VbIBSI /KX+'@ Going concern !{(Bc8
hT 持续关注 Z#L4n#TT W.?/p~ Management representations e1LIk1`p 与管理层的交涉沟通 |5tZ*$nGa qSB&Q0T Audit finalization and the final review: unadjusted differences XWnP(C9? 审核定稿和最后审查:未经调整的差异 <y] 67:"<v UUlz3"` vM6W64S 6. Reporting d_M+W@{ 报告 N
UX | 学会计论坛bbs.xuekuaiji.com Bskp&NV': Appendix ;_)~h$1%= 附录 xBA"w:< Audit procedure %z-*C'j5H 审计程序 )/%5f{+}