1. Assurance engagements and external audit
保证约定和外部审计 kRBPl99 ^(p}hSLAfQ Materiality, true and fair presentation, reasonable assurance RlU= 物质性,真实公平的描述,合理的保证 o=`FGowF tlU&p' Appointment, removal and resignation of auditors hJ0)"OA5 审计人员的的任命、免职和辞职 U?u0|Y+ neGCMKtzlJ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion mZVYgJQ[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >$]SYF29 p]*BeiT#n% Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior LPgP;%ohO/ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 56Q9RU(M UE4zmIq Engagement letter ;C8'7 约定书(委托书) )-FQ_K% jI$}\*g 2. Planning and risk assessment Gc)
Zu`67 规划和风险评估 Zy2@1-z6 {0fQ"))"
General principles pIh%5ZU 一般原则 W`fE@* k0 yQ>
*F Plan and perform audits with an attitude of professional skepticism 4
|$|]E 持专业的怀疑态度计划和执行审计工作 %2=nS<kC iw|6w,-)C Audit risks = inherent risk ×control risk ×detection risk RltG/ZI 审计风险=内在风险×控制风险×检查风险 EQ&E C :('7ly!h Risk-based approach YX+Da"\ 基于风险的办法 8S1%;@c %=J<WA6\ Understanding the entity and knowledge of the business %Uk]e5Hu 了解商业的实质和知识 8H_3.MK tk5B
b`a Assessing the risks of material misstatement and fraud ^'DrU<o 评估材料错报和舞弊的风险 2U6j?MyH2 Do
}mCv Materiality (level), tolerable error WY%LeC!t 重要性(级别),可容忍误差 9
|Iq&S /ey[cm2#[s Analytical procedures #`5 M(
o 分析程序 EJYfk?(B 5fS89?/? Planning an audit \M/XM6:UG4 规划审计工作 KYY~ YP =:(8F*Q Audit documentation: working papers %p?u
^ rq 审计文件:工作底稿 4.bL>Y>c IMzhEm The work of others 2s,wC!', 其他机构的文件 (6p5Fo }et^'BkA( Rely on the work of experts 1c
S{3 依靠专家的工作 [#H$@g|CT Sg1$/+ Rely on the work of internal audit JZ&]"12]fR 依靠内部审计工作 a3]'%kKp Qh-
k[w0 3. Internal control $~4ZuV% 内部控制 }' `2C$ [Dp 6q~RM The evaluation of internal control systems +O:Qw[BL/Z 对内部控制系统的评估 pDD0 QO :NHh`@0F Tests of control &;7\/m*W1 控制测试 <#ujm fD $53I%. Substantive procedures (time, nature, extent) Kx 6_Vp 实质性程序(时间,性质,程度) kEW
C r?d601(fa Transaction cycles: revenue, purchases, inventory, etc. s,ZJ?[/ 交易周期:收入,采购,库存等。 o<loc Z +\9Y;Ny PL<q|y 4.Audit evidence :h1itn 审计证据 GOHRBV yB(^t`)}N Obtain sufficient, appropriate audit evidence |{]\n/M 获取足够、适当的审计证据 ]t]s/;9]K $Y][-8{t Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /AWV@' 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 -8Z%5W` J\XYUs The audit of specific items
4`)B@< 审计的具体项目 a;m-Vu! R
H^8 "%\ Receivables: confirmation eu~WFI 应收帐款:确认 %WHue oUR'gc : Inventory: counting, cut-off, confirmation of inventory held by third parties 6w<jg/5t 存货:数量,减值,第三方持有存货的确认 g
+p?J.+ :<Y,^V( Payables: supplier statement reconciliation, confirmation MsCY5g 应付帐款:供应商的申明一致,确认 R1/)Yy Q$G!-y+"i Bank and cash: bank confirmation WcAX/<Y > 银行存款和现金:银行的确认 Q u2W r8+{HknB; Auditing sampling N54U
[sy 审计抽样 %0@Jm)K^ u\-xlp?"o 5.Review
^.Vq0Qzy] 复核 "z
R+} ]H) x Subsequent events >F6'^9| 随后发生的事件 828E^Q"< 4dv+RRpGOv Xm*gH, ' uG&xtN8 >V@-tT"^: Going concern #A@*k}/+ 持续关注 cD
Z]r@AQ $`x4|a8- Management representations GUE3| 与管理层的交涉沟通 M?x/C2| l~Hs]*jm Audit finalization and the final review: unadjusted differences V9NE kS 审核定稿和最后审查:未经调整的差异 y} AkF2: HlgF%\@a+U {LVii}< 6. Reporting g:`V:kbY$ 报告 xRq|W4ay 学会计论坛bbs.xuekuaiji.com 0sto9n3 Appendix X0+$pJ60 附录 f"q='B9_T\ Audit procedure <H`&Zqqk 审计程序 3i=+ [