1. Assurance engagements and external audit
保证约定和外部审计 L4A/7Ep 2Z9gOd<M~ Materiality, true and fair presentation, reasonable assurance >fzzrD}] 物质性,真实公平的描述,合理的保证 :>-sITeY +nyN+X34
B Appointment, removal and resignation of auditors ]B.,7 审计人员的的任命、免职和辞职 . eag84_ eq 1 4 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion uB&I56 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ZzaW@6LJF 9qO:K79| Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior D30Z9_^%: 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 uM!r|X)8 qx
CL Engagement letter mt6uW+t/ 约定书(委托书) xA1pDrfC/ }
PD(kk6fX 2. Planning and risk assessment X|lmH{kf 规划和风险评估 WMz|FFKVY zSvHv s General principles 7z0uj 一般原则 i$<v*$.o q>l kLHS Plan and perform audits with an attitude of professional skepticism QR"O)lP
持专业的怀疑态度计划和执行审计工作 MKYE]D; D@1^:'$V Audit risks = inherent risk ×control risk ×detection risk bzL;)H4Eo 审计风险=内在风险×控制风险×检查风险 iW%0pLn $A0]v!P~i- Risk-based approach P##( V!YR 基于风险的办法 EjCzou [67f; ?b Understanding the entity and knowledge of the business BCDf9]X 了解商业的实质和知识 0J,d9a [1 WD`{kqc Assessing the risks of material misstatement and fraud Z42 Suy 评估材料错报和舞弊的风险 k.f:nv5JO f6A['<%o Materiality (level), tolerable error 00x^zu?N 重要性(级别),可容忍误差 lSv;wwEg @9P9U`Z
P Analytical procedures 48*pKbbM4 分析程序 mztq7[&- >l*9DaZ Planning an audit T7nX8{l[RG 规划审计工作 t-m,~Io W "JGig!9 Audit documentation: working papers @uD{ `@[ 审计文件:工作底稿 (j
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vL The work of others _@?Jx/`;bk 其他机构的文件 7027@M?A? tl#s: Rely on the work of experts 6? ly.h$ 依靠专家的工作
:@'0)7 >V=@[B(0 Rely on the work of internal audit /3%xQK>% 依靠内部审计工作 | (9FV^_ 3sIM7WD? 3. Internal control iz5wUyeg 内部控制 9rc
n*sm F09AX'nj The evaluation of internal control systems A{"t0Ai='0 对内部控制系统的评估 vyy\^nL l+qtA~V&2 Tests of control ]Y!
Vyn 控制测试 m)w-mc LMj'?SuH Substantive procedures (time, nature, extent) UeeV+xU 实质性程序(时间,性质,程度) UwT$IKR BkqW>[\5xm Transaction cycles: revenue, purchases, inventory, etc. PX/0 jv 交易周期:收入,采购,库存等。 m3e49 bP hvZR4|k> *dgNpJ 9 4.Audit evidence e!'u{>u 审计证据 ?E@[~qq_ glIIJ5d|, Obtain sufficient, appropriate audit evidence ;g9:0,xT4 获取足够、适当的审计证据 HKw4}FC* BVeNK=7m% Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations SXF_)1QO\W 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 [p<[83' ] 2 -8:qmP( The audit of specific items (fb\A6 审计的具体项目 "A3xX&9-q ogbdt1 Receivables: confirmation 1yc@q8 应收帐款:确认 (j"MsCwE cNvcpv Inventory: counting, cut-off, confirmation of inventory held by third parties zt}p-U2I 存货:数量,减值,第三方持有存货的确认 j)*nE./3 )uWNN" Payables: supplier statement reconciliation, confirmation y Dw!u[: 应付帐款:供应商的申明一致,确认 Jx?>1q=M -2d&Aq4m) Bank and cash: bank confirmation {mGWMv 银行存款和现金:银行的确认 l]&)an 63$m& ]x Auditing sampling I%xJ)fIK 审计抽样 9x,+G['Zt W{aN S@1 5.Review
+2O_LPV$, 复核 Ev#aMK *?Y6qalSy Subsequent events ,BAF?}04= 随后发生的事件 eQj/)@B:V *h9vMks
o NE"fyX` net9KX4\ D3ad2vH Going concern B[50{;X 持续关注 PD4E&k "
z{w^k Management representations ?>&Zm$5V 与管理层的交涉沟通 A4h/oMis _Oq\YQ
b v Audit finalization and the final review: unadjusted differences #m>mYp8E.5 审核定稿和最后审查:未经调整的差异 bux-t3g7+ ~G:7*:[b #CmBgxg+M 6. Reporting "dTXT 报告 qI@_ 学会计论坛bbs.xuekuaiji.com nrBitu, Appendix Jmx}r,j 附录 T(F8z5s5 Audit procedure ,pzCJ@5 审计程序 *E'K{?-K