1. Assurance engagements and external audit
保证约定和外部审计 \CVrLn;} /[,0,B9!3 Materiality, true and fair presentation, reasonable assurance iKA}??5e
物质性,真实公平的描述,合理的保证 |ohCA&k%; !T
RU Appointment, removal and resignation of auditors cxc-|Xori 审计人员的的任命、免职和辞职 BT*{&'\/ JlhI3`X;/ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion gRg8D{ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ?d`j} IZOO>-g'f Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior
UKzXz0 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 M {Hy=:K+ "V{v*Aei0 Engagement letter y!/:1BHlm 约定书(委托书) mV#U=zqb!S (Ky$(Ubb#6 2. Planning and risk assessment kadw1sYj 规划和风险评估 U)] }EgpF ^|ul3_'? General principles \vF*n Z5/ 一般原则 "P8(R y_{fc$_& Plan and perform audits with an attitude of professional skepticism wH]Y1 m 持专业的怀疑态度计划和执行审计工作 lc\%7-%:5 g-DFcwO,V Audit risks = inherent risk ×control risk ×detection risk WuMr";2*E 审计风险=内在风险×控制风险×检查风险 rH9[x8e *s$:"g- Risk-based approach Oz-@e%8L 基于风险的办法 Nc:0opPM b/obHB+: Understanding the entity and knowledge of the business As>P( 了解商业的实质和知识 $aDkZj PYr'1D' Assessing the risks of material misstatement and fraud -~ H?R 评估材料错报和舞弊的风险 8]&\FA 8 (\H^KEy Materiality (level), tolerable error rFhi:uRV 重要性(级别),可容忍误差 1-}
M5]Y q*7:L Analytical procedures hGbSN_F 分析程序 A@)ou0[n@ y;=/S?L.: Planning an audit Y3bZ&G) 规划审计工作 ,"?xy-6 5v"S v Audit documentation: working papers
~RRS{\, 审计文件:工作底稿 J
Mm'JK? Ypwn@?xeP The work of others
J7p?9 其他机构的文件 \.P#QVuQ $j@P8<M7 Rely on the work of experts R;&k/v 依靠专家的工作 ~[BGKqh 9d=\BBNZ Rely on the work of internal audit $kkL)O*"] 依靠内部审计工作 1
C*mR%Q [' iEw! 3. Internal control zx+}>(U\U 内部控制 i!(5y>I_ m<*+^JN The evaluation of internal control systems 2jkma :$' 对内部控制系统的评估 4((p?jbC :RBeq,QaO Tests of control 43rV> W, 控制测试 ]ZI@?H?
O ^bdXzjf Substantive procedures (time, nature, extent) qn}VW0! 实质性程序(时间,性质,程度) d+0= a] K
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X7fQ Transaction cycles: revenue, purchases, inventory, etc. ?Ho> 交易周期:收入,采购,库存等。 Aq>?G+ /pLf?m9 L(1} PZ 4.Audit evidence K,*z8@ 审计证据 REsw=P!b _?I
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I Obtain sufficient, appropriate audit evidence N+
pCC 获取足够、适当的审计证据 tk:G6Bkid #60gjHYaV Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &W `7 b< 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 (_gt!
i{h A2P.5EN The audit of specific items %):pfM;b 审计的具体项目 X_,R!$wbg: +4[9Eb'k= Receivables: confirmation uy<b5.!- 应收帐款:确认 >S{8sN WU,b<PU & Inventory: counting, cut-off, confirmation of inventory held by third parties <HpUP!q8v 存货:数量,减值,第三方持有存货的确认 yDRi UDgX
A Payables: supplier statement reconciliation, confirmation (rBYE[@, 应付帐款:供应商的申明一致,确认 n(SeJk%>9 lB#7j Bank and cash: bank confirmation 8 ~Pdr]5 银行存款和现金:银行的确认 6C
?,V3Z (eHTXk*V` Auditing sampling h1f 05 审计抽样 {yd(n_PqY E7/i_Xkk 5.Review
y*=Ipdj 复核 .}(X19R vCOtED*< Subsequent events >>8{N)c5E 随后发生的事件 ho^jmp dqFp"Xe"% )gAqWbkB g{kjd2 2db
n~j0 Going concern 2a 7"~z~ 持续关注 wZKmU WB `h) Management representations [N"=rY4G 与管理层的交涉沟通 {)Shc;Qh w`dSc@ : Audit finalization and the final review: unadjusted differences Ip *8R]W 审核定稿和最后审查:未经调整的差异 u?'J1\z by,3A Ie s` !W^ 6. Reporting ^7=h%{>= 报告 PM&NY8|Zy 学会计论坛bbs.xuekuaiji.com -q&,7'V Appendix #GUD^#Jh 附录 7E5=Qx Audit procedure sN MF(TY 审计程序 TnQW~_: