1. Assurance engagements and external audit
保证约定和外部审计 %4rlB$x yn+m,K/ Materiality, true and fair presentation, reasonable assurance jqvw<+# 物质性,真实公平的描述,合理的保证 nm\f$K>Pg g qORE/[ Appointment, removal and resignation of auditors 7>@0nHec 审计人员的的任命、免职和辞职 c99|+i50 )CoFRqz<h Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion fA?Wf[`x 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 BQUYT/$( f#AuZ]h Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior R~A))4<%% 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 >cjxu9Vr1K V6ECL6n Engagement letter GCQOjqiR 约定书(委托书) $l.8 o6 NmDv5 2. Planning and risk assessment ()8=U_BFz 规划和风险评估 >op/<?< n&]J-^Tx General principles M7Z&t'= 一般原则 ZR3sz/ulLd ?
5Z-w Plan and perform audits with an attitude of professional skepticism f]2gjQHM 持专业的怀疑态度计划和执行审计工作 S+6YD0 yTbtS- Audit risks = inherent risk ×control risk ×detection risk O.Dz}[w 审计风险=内在风险×控制风险×检查风险 K4Nz I9@ z,C>Rh9Id Risk-based approach gBI?dw 基于风险的办法 u
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#0% Understanding the entity and knowledge of the business ;CL
^2{ 了解商业的实质和知识 b!SIs* v(sS$2J|} Assessing the risks of material misstatement and fraud # 6?2 2Os 评估材料错报和舞弊的风险 26_PFHQu4 Z^mIGy} Materiality (level), tolerable error FDFVhcr 重要性(级别),可容忍误差 ]Zay9jD}c- )('{q}JxV Analytical procedures }
-hH2 分析程序 h9c7P@29 Z'^.H3YvL Planning an audit ?~}8^~3 规划审计工作 RvVF^~u {![
E)~ Audit documentation: working papers q_;# EV 审计文件:工作底稿 D 5Z7?Y
`i!-@WN" The work of others :^QV,d<C 其他机构的文件 9%P$e=Ui# .$G^c Rely on the work of experts $:DL+E-} 依靠专家的工作 ~te{9/ kc2E4i
Rely on the work of internal audit HwMe^e; 依靠内部审计工作 G
in OnW,R3eg 3. Internal control ok&v+A 内部控制 ,qgR+]?({ Tc;BE The evaluation of internal control systems #zd}xla0] 对内部控制系统的评估 ,n5 [Y) mxvV~X% Tests of control c$hoqi |tD 控制测试 ?
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Lac= #0qMYe>Y Substantive procedures (time, nature, extent) oB}rd9 实质性程序(时间,性质,程度) 5i3nz=~o i6h0_q8
> Transaction cycles: revenue, purchases, inventory, etc. rlDJHR6 交易周期:收入,采购,库存等。 ~]K<Vh` ]7dal [i 9VTE?, 4.Audit evidence O
>&,h^ 审计证据 #Bn7Cc E"H> [E Obtain sufficient, appropriate audit evidence dI8y}EbE~ 获取足够、适当的审计证据 !3at(+4 %eqL)pC] Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations F>3fP 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 dG]s_lb9H ~hA;ji|I The audit of specific items 0.t1p(x; 审计的具体项目 }JWk? pK2n'4
C Receivables: confirmation obIY
C 应收帐款:确认 Op<|Oz$Q|l )N&v.w Inventory: counting, cut-off, confirmation of inventory held by third parties h<2O+"^ 存货:数量,减值,第三方持有存货的确认 9o5_QnGE .l&<-l;UQ Payables: supplier statement reconciliation, confirmation Ne,u\q3f 应付帐款:供应商的申明一致,确认 !;C *Wsp} .7GAGMNS Bank and cash: bank confirmation OK9D4
7X 银行存款和现金:银行的确认 I:#Es. F_Mi/pB^`9 Auditing sampling ]+0I8eerd 审计抽样 )%5T*}j '||),>~ 5.Review
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6 复核 $lrq*Nf9c U5wO;MA Subsequent events t[L'}ig!q 随后发生的事件 Fm
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, Going concern 7e-l`] 持续关注 y/@.T\p FP
PGf!Eq Management representations `5Qo*qx 与管理层的交涉沟通 3$`qy|=zO wMB<^zZmv Audit finalization and the final review: unadjusted differences 6,|)%~VUm
审核定稿和最后审查:未经调整的差异 :3Z"Qk$uR [0e}%!%M L);kwx7{LW 6. Reporting "i1~YE 报告 !>+Na~eN 学会计论坛bbs.xuekuaiji.com DNaU
mz Appendix S)*eA
ON9 附录 ^*]0quu=z Audit procedure k iCg+@nT 审计程序 uNYHEs6%T$