1. Assurance engagements and external audit
保证约定和外部审计 ?AX./LI $Ne$s Materiality, true and fair presentation, reasonable assurance "z
R+} 物质性,真实公平的描述,合理的保证 ]H) x )Ve?1?s '8 Appointment, removal and resignation of auditors q(i| 审计人员的的任命、免职和辞职 Dms6"x2 B|gyr4] Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion Gr&5 mniu 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见
v! uD]} Uaj8}7v Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior u!?.vx<qy 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
vL{sk|2& QRhR.:M\ Engagement letter N|?"=4Z? 约定书(委托书) B@G'6 ? 2#ND( 2. Planning and risk assessment g5lf-}? 规划和风险评估 I/rq@27o i[H`u,%+( General principles 0RN]_z$;H 一般原则 C^XJE1D. BZ<Q.:) Plan and perform audits with an attitude of professional skepticism PYPs64kNC] 持专业的怀疑态度计划和执行审计工作 ?kX$Y{M} ".onev^( Audit risks = inherent risk ×control risk ×detection risk [>Z~&cm
审计风险=内在风险×控制风险×检查风险 7"wr8 L0Bcx|)"$` Risk-based approach :% )va 基于风险的办法 z{Z'2 ,
# kUUeyq Understanding the entity and knowledge of the business ComVY4, 了解商业的实质和知识 M%5qx,JQY &]3_ .
C Assessing the risks of material misstatement and fraud 5ycccMx0V 评估材料错报和舞弊的风险 CEq0ZL-W i[sHPEml(5 Materiality (level), tolerable error A?<R9A 重要性(级别),可容忍误差 ob05:D_bc9 <XiHQ
B! Analytical procedures <xOXuve 分析程序 [U.3rcT"N D/^yAfI Planning an audit vmm#UjwF3 规划审计工作 C|bnUN 4*< x0 Audit documentation: working papers ET;YAa* 审计文件:工作底稿 |RS9N_eRt -61{ MMiA The work of others RTHD
2 其他机构的文件 AX,V*
s FJomUVR . Rely on the work of experts 109dB$+$ 依靠专家的工作 F=!p7msRB '!^5GSP3& Rely on the work of internal audit N]udZhkn 依靠内部审计工作 E58fY|9 X Uc(7>k 3. Internal control UJMM& 内部控制 /#lhRNX GcaLP*%>B The evaluation of internal control systems wO9|_.Z{ 对内部控制系统的评估 N^z4I,GV( }5
^2g!M Tests of control Fv$5Zcf 控制测试 ~o_0RB rT7W_[&P Substantive procedures (time, nature, extent) >? >@&A/ 实质性程序(时间,性质,程度) EK`}?>' wd*8w$\ Transaction cycles: revenue, purchases, inventory, etc. no_;^Ou? 交易周期:收入,采购,库存等。 mrWPTCD{ djJD'JL 'Dw+k;RH 4.Audit evidence j}O~6A>| 审计证据 MIma:N_c t 66Cx Obtain sufficient, appropriate audit evidence Y1fcp_]m 获取足够、适当的审计证据 U|SF;T
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/ ? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations :0N}K} 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 Pt< JF 8 *o*?1. The audit of specific items VF[$hs 审计的具体项目 ZD!?mR+- )+ifVv50 Receivables: confirmation Z
0&=Lw 应收帐款:确认 ?1Os%9D* t7GK\B8: Inventory: counting, cut-off, confirmation of inventory held by third parties w]L^)_'Th 存货:数量,减值,第三方持有存货的确认 q[?xf3 r{\c.\ Payables: supplier statement reconciliation, confirmation ls[0X82F 应付帐款:供应商的申明一致,确认 j=|cx+nb H.ha}0J Bank and cash: bank confirmation ]M3V]m 银行存款和现金:银行的确认 (~
S=DFsP 4^uQB(}Z Auditing sampling V'b$P2 ?^ 审计抽样 n vzk P{ (4]M7b[S$ 5.Review
xf2|9Tqt 复核 rnAQwm-8O% I;xSd.- Subsequent events 7
pPaHX8 随后发生的事件 o6bT.{8\ aF8'^xF 7b8+"5~ <|-da&7 |WP}y-Au Going concern Q Ev7k 持续关注 _(7f0
p w?#s)z4}g Management representations SG$V%z"e 与管理层的交涉沟通 e|-&h `[ W kP`qD3 Audit finalization and the final review: unadjusted differences ?Vre"6U 审核定稿和最后审查:未经调整的差异 LX'z7fh <n1panS [L m 6. Reporting [&(~{#}
M: 报告
bW-sTGjRD 学会计论坛bbs.xuekuaiji.com i0}f@pCB?X Appendix
wK]p`:3 附录 xeNj@\jdC5 Audit procedure *Jwx,wF}4 审计程序 B6kc9XG