1. Assurance engagements and external audit
保证约定和外部审计 S4'\=w#
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s2Og Materiality, true and fair presentation, reasonable assurance yjq~O~ 物质性,真实公平的描述,合理的保证 N:_U2[V^d {
H\(H_X Appointment, removal and resignation of auditors =m+'orJ1 审计人员的的任命、免职和辞职 SK>*t
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D>HX1LV Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion NHL -ll-R 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7GyJmzEE UNc[h&@_ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior N~Kl{">` 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 t9Sog~:' f{[ ]m(X; Engagement letter EYLqg`2A 约定书(委托书) `.0WK O<:"Irq\qr 2. Planning and risk assessment 0\Q/$#3 规划和风险评估 Lwy9QZL *8a8Ng General principles XAnN< 一般原则 BB>R=kt J7p'_\ Plan and perform audits with an attitude of professional skepticism _xHEA2e! 持专业的怀疑态度计划和执行审计工作
(FwWyt L{2KK]IF Audit risks = inherent risk ×control risk ×detection risk hxedQvW 审计风险=内在风险×控制风险×检查风险 t9!8Bh< Z2%ySO Risk-based approach 9"#,X36 基于风险的办法 Kgb3>r *k (|r> Understanding the entity and knowledge of the business M?3Nh; 了解商业的实质和知识 IpRdGT02 IPIas$ Assessing the risks of material misstatement and fraud Hxw 7Q?F 评估材料错报和舞弊的风险 rEM#J"wF SDW_Y^Tb Materiality (level), tolerable error
UE-+P 重要性(级别),可容忍误差 6dzY9 U^x
z>:~ Analytical procedures -=+@/@nV 分析程序 tlz+!> z-Ndv;: Planning an audit ` !JcQ'u 规划审计工作 h"/y$ d=6FL" .o Audit documentation: working papers LzS)WjEN 审计文件:工作底稿 5d4/}o}%" 7a0kat'\ The work of others g aq"+@fH 其他机构的文件 +@j@# ~=K !n?8'eqWru Rely on the work of experts ^O9_dP: 依靠专家的工作 tr<iFT}C :B(vk3;U! Rely on the work of internal audit zj+.MG04 依靠内部审计工作
m7F"kD d7*fP S 3. Internal control B9&$sTAB 内部控制 Ul/Uk n$ 'H]&$AZ;@ The evaluation of internal control systems VY@6!9G 对内部控制系统的评估 m"r
=p &azy1.i~ Tests of control j&c YRKpz 控制测试 WqHsf1?N 3T|xUY)G4 Substantive procedures (time, nature, extent) DUAI 实质性程序(时间,性质,程度) '&O
J hLE k'(eQ5R3L Transaction cycles: revenue, purchases, inventory, etc. (sfy14>\ 交易周期:收入,采购,库存等。 V=?qU&r<+ `L=d72: CBVL/pxy 4.Audit evidence 1h[xVvo<L 审计证据 W{1" mF@)l]UZ' Obtain sufficient, appropriate audit evidence A0@E^bG 获取足够、适当的审计证据 4dgo*9 l, [c
R?v Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 0[O ."9 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 ZITic&>W mbS`+)1=l The audit of specific items FS1>
J%P 审计的具体项目 ]8c%)%Vi eL` }j9 Receivables: confirmation \D<w:\P 应收帐款:确认 /ta5d;@ )yj:P Inventory: counting, cut-off, confirmation of inventory held by third parties }=fVO<Rv 存货:数量,减值,第三方持有存货的确认 ,ezC}V0M ?##3E,
/"9 Payables: supplier statement reconciliation, confirmation
dYn<L/# 应付帐款:供应商的申明一致,确认 \mIm}+!H n$03##pf Bank and cash: bank confirmation BS@x&DB 银行存款和现金:银行的确认 icw (y(W naHQeX; Auditing sampling ,2R7AHk 审计抽样 Y!K5?kk @}8~TbP 5.Review
us0{y7(p 复核 ;GjZvo
6~rO( Subsequent events a(a2xa 随后发生的事件 R'Uw17I UgBD|~zu |_A DG
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yH3r5 Going concern g:yUZ;U 持续关注 3%NbT `-J$7)d@ Management representations [JzOsi~R 与管理层的交涉沟通 7F;dLd' nB+UxU@ Audit finalization and the final review: unadjusted differences M<
1rQW' 审核定稿和最后审查:未经调整的差异 !idQ-& Ug1[pONk [Up0<`Q{I_ 6. Reporting Wi5rXZS 报告 iL ](w3EM 学会计论坛bbs.xuekuaiji.com
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Appendix =ll{M{0Q]! 附录 1;Q>B>6 Audit procedure |LwW/>I 审计程序 wBb J
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