1. Assurance engagements and external audit
保证约定和外部审计 mQ=#nk$~g :h V7>
rr Materiality, true and fair presentation, reasonable assurance eIo7F m 物质性,真实公平的描述,合理的保证 g4@ lM"|S 42{:G8 Appointment, removal and resignation of auditors 1r7y]FyH$ 审计人员的的任命、免职和辞职 !YJs]_Wr |&[EZ+[ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion @gtQQxf" 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 2>H24F -R6)ROGl Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior #!m.!?
O 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 $a%MOKr t. '!`5G
Engagement letter N"y)Oca{ 约定书(委托书) X~i<g?] _Y[bMuUb= 2. Planning and risk assessment (%:c#;# 规划和风险评估 ~3S~\0&| i@R
1/M General principles OaZQ7BGq 一般原则 ?KI,cl F.v{-8G
V Plan and perform audits with an attitude of professional skepticism UOmY-\ &c 持专业的怀疑态度计划和执行审计工作 UEVG0qF m<g~H4 Audit risks = inherent risk ×control risk ×detection risk 5Zva: 审计风险=内在风险×控制风险×检查风险 mo#04;VF XEZF{lP Risk-based approach g
SAt@2*U2 基于风险的办法 '!a'ZjYyi )D82N`c2\i Understanding the entity and knowledge of the business L`EBfz\n 了解商业的实质和知识 :Qf '2.h) QW~1%` Assessing the risks of material misstatement and fraud 1|6%evPu( 评估材料错报和舞弊的风险 =+?7''{> =6|&Jt Materiality (level), tolerable error ;
p {[1 重要性(级别),可容忍误差 ?_"ik[w} VD]zz
^ Analytical procedures h@]XBv 分析程序 l/
; Y.ToIka{ Planning an audit SrK<fAkx 规划审计工作 [o5Hl^ A;|D:;x3G Audit documentation: working papers >q1L2',pK 审计文件:工作底稿 &&RimoIeo }HePZ{PLM The work of others W$2C47i 其他机构的文件 be^6i: ce3YCflt Rely on the work of experts 5K?IDt7A] 依靠专家的工作 Yv!a88+A8M -FQ 'agf@& Rely on the work of internal audit 9dUravC7 依靠内部审计工作 z}ddqZ27G$ Um-[~- 3. Internal control k<{{* 内部控制 RnI&8 /j|G(vt5 The evaluation of internal control systems aL&7 1^R, 对内部控制系统的评估 !XCm>]R hUMf"=q+ Tests of control Z>W g*sZy) 控制测试 pF Rg?- $LFYoovX Substantive procedures (time, nature, extent) wN-d'-z/rd 实质性程序(时间,性质,程度) GV69eG3bX# Yqi4&~?db Transaction cycles: revenue, purchases, inventory, etc. d]6#m'U 交易周期:收入,采购,库存等。 .1Al<OLL wlk4*4dKn 5Qn
' 4.Audit evidence &Ao+X=qw 审计证据 dCk3;XU JYd 'Jp8bP Obtain sufficient, appropriate audit evidence pd;br8yE$@ 获取足够、适当的审计证据 ^xh ; #32"=MfQn Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations HbAkZP 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 w6GyBo{2O_ z>Hgkp8D" The audit of specific items Q
qvihd 审计的具体项目 ^_u kLzP9 &c:Ad%
z Receivables: confirmation ,5,!es@`b 应收帐款:确认 L3 --r 7/f3Z1g Inventory: counting, cut-off, confirmation of inventory held by third parties Q[pV!CH 存货:数量,减值,第三方持有存货的确认 WDPb
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DtvjI' Payables: supplier statement reconciliation, confirmation >>o dZL 应付帐款:供应商的申明一致,确认 J/GSceHF G<f@#[$' Bank and cash: bank confirmation I@%t.%O Jp 银行存款和现金:银行的确认 3`.7<f` %_L\z*+ Auditing sampling 6qaQ[XTxf 审计抽样 h`k"A7M 7MHKeLq 5.Review
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+!r} 复核 k
|%B?\m F\k+[`%{ Subsequent events YmgLzGk` 随后发生的事件
mvZw D-(w_$# U1RpLkibQ ;b(p=\i c|62jY"$-2 Going concern @reeO= 持续关注 aKuSd3E@# R Yl> Management representations p)3U7"q 与管理层的交涉沟通 !PJ 6%" x{c/$+Z[ Audit finalization and the final review: unadjusted differences WRDjh7~Efn 审核定稿和最后审查:未经调整的差异 .0O2Qqdg LLXVNO@e+ !0C
^TCuG 6. Reporting SD$h@p=!= 报告 F^LZeF[#t 学会计论坛bbs.xuekuaiji.com c#]q^L\x Appendix hq/k*; 附录 Y> Wu Audit procedure Nn"+w|v[ev 审计程序 ^:* 1d
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