1. Assurance engagements and external audit
保证约定和外部审计 gle<{
` 3ESrd"W= Materiality, true and fair presentation, reasonable assurance vawS5b
; 物质性,真实公平的描述,合理的保证 gh-i|i, 0}"'A[xE Appointment, removal and resignation of auditors :rU,7`sE/ 审计人员的的任命、免职和辞职 $=5kn>[_Z% t2,?+ q$x Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion B"rO 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !-m 'diE 25;(`Td5 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior "vfpG7CG 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 61}eB/;7 iB}*<~`.Eg Engagement letter } "&Ye 约定书(委托书) B2Kh~Xd 6lL^/$] 2. Planning and risk assessment 0 _N.s5~N 规划和风险评估 -'
=?Hs. ; Kh!OBZFo General principles )XDbg> 一般原则 92ngSaNC 4N5\sdi Plan and perform audits with an attitude of professional skepticism +OZ\rs 持专业的怀疑态度计划和执行审计工作 2AW*PDncxP {TvB3QOsj Audit risks = inherent risk ×control risk ×detection risk M6j~`KSE 审计风险=内在风险×控制风险×检查风险 m:c0S8#: Svdmg D! Risk-based approach >IipWTVo< 基于风险的办法 &YBZuq2? <b?$-Rx Understanding the entity and knowledge of the business uQ%3?bx)T 了解商业的实质和知识 LKA/s ~G Cg8 Assessing the risks of material misstatement and fraud x2f=o|]D' 评估材料错报和舞弊的风险 U_RWqKL !gcea?I Materiality (level), tolerable error MS]Q\g}U 重要性(级别),可容忍误差 Q\}Ck+d`a )SJ"IY\P Analytical procedures o?^Rw*u0/ 分析程序 R7A:K]iJ5 Yq'D-$@ Planning an audit Ph)>;jU 规划审计工作 %a]Imsm K'y|_XsBB) Audit documentation: working papers 03.\!rZZ 审计文件:工作底稿 i7e_
~K . I."q The work of others %/d1x 其他机构的文件 0Bk-)z|V ijDXh y Rely on the work of experts ^b4i9n,t1 依靠专家的工作 EMDYeXpV xUTTRJ(\ Rely on the work of internal audit HQnc`2 依靠内部审计工作 =ui3I_*) xW7[ VTXc^ 3. Internal control 99"8d^{z 内部控制 hVl@7B~ =2YXh,i The evaluation of internal control systems w&e3#p 对内部控制系统的评估 ]0g p.R Ro;I%j Tests of control r`pf%9k 控制测试 rM?
J40&. ;/H/Gn+ Substantive procedures (time, nature, extent) >hzSd@J& 实质性程序(时间,性质,程度) Qkw?QV-`k /(?s
\}O Transaction cycles: revenue, purchases, inventory, etc. 4K 8 (H9( 交易周期:收入,采购,库存等。 W0}FOfL9 8A}<-?> z|t2
;j[ 4.Audit evidence 7-0j8$` 审计证据 13*S<\ j6j4M,UI43 Obtain sufficient, appropriate audit evidence q,> C^p|2b 获取足够、适当的审计证据 9aX!<Z h6}rOchj Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations /,~g"y.;, 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 yE~D0%Umq ]u:_r)
T The audit of specific items { `xC~B h 审计的具体项目 R}IuMMx -<sW`HpD' Receivables: confirmation VGc.yM)&
j 应收帐款:确认 *aq"c9 3`)ej` Inventory: counting, cut-off, confirmation of inventory held by third parties 7#SfuZ0@ 存货:数量,减值,第三方持有存货的确认
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Ir? Payables: supplier statement reconciliation, confirmation suYbD!`( 应付帐款:供应商的申明一致,确认 KT7R0 v A~^x*#q{4 Bank and cash: bank confirmation J#q^CWN3R 银行存款和现金:银行的确认 2dK:VC4U oKH+Q6S: Auditing sampling Z$B%V
t 审计抽样 "rfBYl` gdg``U;)p 5.Review
@%YbptT} 复核 OJh MM
- fwlicbs ' Subsequent events vF&0I2T~l 随后发生的事件 cmAdQ)(Kzd gf>GK/^HH ~N7;.
3 7 _^`V0>Mh: <@lj\, Going concern ;),,Hk 持续关注 r'lANl-v -F 9xPw Management representations E25w^x2 与管理层的交涉沟通 Rf2mBjJ(z Z@%A(nZ_ Audit finalization and the final review: unadjusted differences PHUeN]s# 审核定稿和最后审查:未经调整的差异 {B e9$$W, TB= _r(:l+
Mz+vT0 6. Reporting =-&h@mB;G 报告 8EX?/33$ 学会计论坛bbs.xuekuaiji.com l2YA/9. Appendix 8TK*VOf` 附录 bUds E1f Audit procedure `M(st%@n 审计程序 I Gi9YpI&K