1. Assurance engagements and external audit
保证约定和外部审计 VQ{.Ls2`Z Kn]c4h}@b5 Materiality, true and fair presentation, reasonable assurance p^G:h6|+| 物质性,真实公平的描述,合理的保证 ''9FB5 P1f?'i?J Appointment, removal and resignation of auditors DU6AlNx 审计人员的的任命、免职和辞职 C+B`A9 09Sy-
je*/ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion A7~~{9 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 u S$:J:Drx /f!CX|U Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 1/t}>>,M 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 _,hhO Z4\$h1tl Engagement letter WJG& `PP 约定书(委托书) H];QDix? 1D
/{Y 2. Planning and risk assessment qg;[~JZYKi 规划和风险评估 *D: wwJ 4\%0a,\^ General principles Fe(qf>E 一般原则 EUvxil c
k= Plan and perform audits with an attitude of professional skepticism `>@n6>f 持专业的怀疑态度计划和执行审计工作 33O@jbs@ @_&@M~ u Audit risks = inherent risk ×control risk ×detection risk Lb
GyD;#_ 审计风险=内在风险×控制风险×检查风险 wo;`D ,+0>p Risk-based approach ';buS -|6 基于风险的办法 lGa'Y gAe*
kf1 Understanding the entity and knowledge of the business +tz^ &( 了解商业的实质和知识 9/LI[{ z}'*z
B> Assessing the risks of material misstatement and fraud dm60O8 评估材料错报和舞弊的风险 j HT2|VGb* $7{V+> Materiality (level), tolerable error ;J3az` 重要性(级别),可容忍误差 4_3
DQx9s ;;E "+. Analytical procedures {`0GAW)q 分析程序 b {e nD :^mfTj$ Planning an audit &xF 2!t` 规划审计工作 \2!v~&S 5b_[f( Audit documentation: working papers .!kqIx*3 审计文件:工作底稿 ,Yg<Z1 cGw* edgp6 The work of others
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j 其他机构的文件 }hOExTz PjEKZHHz
Rely on the work of experts %2=nS<kC 依靠专家的工作 iVM{ L #`6A}/@.+ Rely on the work of internal audit 'J^E|1P 依靠内部审计工作 W?m?r.K? B9;-Blh 3. Internal control
`F:PWG` 内部控制 {q2H_H L 6){wQ%c The evaluation of internal control systems ]*+ozAG4 对内部控制系统的评估 (o,&P9 /IM5#M5~ Tests of control C%<[mM 控制测试 8Ua;< h% =R)9_D6I Substantive procedures (time, nature, extent) [o)P 实质性程序(时间,性质,程度) vVF#]t b| q2}<n
'o+ Transaction cycles: revenue, purchases, inventory, etc. aTC7 H]e 交易周期:收入,采购,库存等。 _p vL b <,,U>0
?3 :0Nd4hA 4.Audit evidence AF5.gk= 审计证据 SGMLs'D zzfwI@4 Obtain sufficient, appropriate audit evidence #;'1a
T 获取足够、适当的审计证据 DoA4#+RU Ml8 '=KN_ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @9|sNS 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 28M!G~| EAq/Yw2$ The audit of specific items o>{+vwK 审计的具体项目 )+[IR
}pKHa'/\ Receivables: confirmation z#b31;A@$ 应收帐款:确认 zH8l-0I+$ D,+I)-k< Inventory: counting, cut-off, confirmation of inventory held by third parties FA\gz?h 存货:数量,减值,第三方持有存货的确认 2E/#fX9!4 Y;>0)eP Payables: supplier statement reconciliation, confirmation KLlo^1.< 应付帐款:供应商的申明一致,确认 w}pFa76rm Owalt4}C Bank and cash: bank confirmation [vpZ 3; 银行存款和现金:银行的确认 Zk2-U"0\o R,01.N( U Auditing sampling XiI@Px?FL 审计抽样 =vBxwa^ ,%X~/V 5.Review
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复核 6l IFxc $(_Xt- 6 Subsequent events +\9Y;Ny 随后发生的事件 PL<q|y *""'v
GOHRBV yB(^t`)}N oQ@X}6B%S Going concern AEm?g$a 持续关注 +r9:n(VP DGdSu6s$ Management representations <pRb#G" 与管理层的交涉沟通 ~^=QBwDW8N P5Ms
X~mT Audit finalization and the final review: unadjusted differences y1^<!I 审核定稿和最后审查:未经调整的差异 t#oJr2 <T:u&Ic m6Q lIdl 6. Reporting ?G+v#?A 报告 Z2`(UbG} 学会计论坛bbs.xuekuaiji.com % w 6fB Appendix k2N[B(&4J 附录 UceZWtYa Audit procedure @rkNx@[~ 审计程序 %v:9_nwO)