1. Assurance engagements and external audit
保证约定和外部审计 ]3I_H+hU Lte\;Se.tu Materiality, true and fair presentation, reasonable assurance WYh7Y 物质性,真实公平的描述,合理的保证 >)5vsqGZaK kh5V&%>? Appointment, removal and resignation of auditors K^>qn,]H' 审计人员的的任命、免职和辞职 XG[%oL .9ROa#7U;n Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion d@l;dos), 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 1u`Z?
S( !PQRlgcG Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior UG!&n@R 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 :5Vu.\,1 # / 4Wcz< Engagement letter ^Gyl:hN 约定书(委托书) L*l( ~t)vF 6S8l 2. Planning and risk assessment ;zOZu~Q|' 规划和风险评估 [Ytia#Vv %sq=lW5R{b General principles Mfz5:' 一般原则 t #AQD]h eGE%c1H9a Plan and perform audits with an attitude of professional skepticism 8t^"1ND 持专业的怀疑态度计划和执行审计工作 ^g0 Ig2' O3_Mrn(R Audit risks = inherent risk ×control risk ×detection risk L"Gi~:z 审计风险=内在风险×控制风险×检查风险 ~\/ J& e,x@?L* Risk-based approach OYzJE@r^ 基于风险的办法 s,}<5N]U ;klDt|%3j Understanding the entity and knowledge of the business WDX?|q9rCt 了解商业的实质和知识 ::R^ w" \?g
%>D:O; Assessing the risks of material misstatement and fraud Dxe|4"%^ 评估材料错报和舞弊的风险 [X
I5Bu ~ <V,?!}V Materiality (level), tolerable error J8%|Gd0#4 重要性(级别),可容忍误差 l:ED_env: yO6i "3 Analytical procedures AVJk 分析程序 SN+Bmdup @U)'UrNr~ Planning an audit Y[H_?f=;% 规划审计工作 Za} |Ee *Z]|
Z4Q/` Audit documentation: working papers }}2kA 审计文件:工作底稿 w(yU\
N j\vK`.z The work of others lfA
BF 其他机构的文件 :b>|U"ux SUEw5qitB Rely on the work of experts 1D`RR/g& 依靠专家的工作 D6vn3*,& T/K.'92S Rely on the work of internal audit bDkE*4SRX 依靠内部审计工作 U\[V !1O y((_V%F} 3. Internal control BuYDw*. 内部控制 Fv: %"P^ "tark' The evaluation of internal control systems E,|n' 对内部控制系统的评估 t2:c@) SQ!lgm1bA Tests of control `SW
" RLS3 控制测试 |:?.-tq <7 rK Substantive procedures (time, nature, extent) iF0a 实质性程序(时间,性质,程度) ?
1{S_ $P-m6 Transaction cycles: revenue, purchases, inventory, etc. I Q L~I13 交易周期:收入,采购,库存等。 ;Y'\: {q)B@#p pd1m/
: 4.Audit evidence )eEvyU
审计证据 \,EPsQV0? z|<oxF. Obtain sufficient, appropriate audit evidence {Y"r]:5i 获取足够、适当的审计证据 c 2@@Rd~M 6'ZnyWb Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations &V3oW1*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 $iPN5@F Ak1) The audit of specific items kn"x[{d 审计的具体项目 ,OCTm%6e de6dLT>m Receivables: confirmation Qzhnob#C9 应收帐款:确认 O)|4>J*B !S!03| Inventory: counting, cut-off, confirmation of inventory held by third parties qlJOb}$ I 存货:数量,减值,第三方持有存货的确认 [J`G`s
! E?mp6R]}% Payables: supplier statement reconciliation, confirmation 5Nb_K`Vp* 应付帐款:供应商的申明一致,确认 aTm.10{^ %`1
vIr(7 Bank and cash: bank confirmation gJxVU41 银行存款和现金:银行的确认 fB96Q fti|3c Auditing sampling Nj_sU0Dt 审计抽样 X@&uu0JJ HdUW(FZ 5.Review
{Yk20Zn 复核 } XU:DE _0["J:s9 Subsequent events b=UMoWS 随后发生的事件 E`n`#=xKR m tQ{6u
ls\E%d a.IF%hP0xo @%nUfG7TQ Going concern SQU%
N 持续关注 8@KFln )[ 9:i,WJO Management representations 8{fz0H.<? 与管理层的交涉沟通 u2BW]T] ].P(/~FS9 Audit finalization and the final review: unadjusted differences
>Mz|e(6 审核定稿和最后审查:未经调整的差异 i;zGw.;Q }!]x|zU.= %Dls36F 6. Reporting
z~e~K`S 报告 51opP8 学会计论坛bbs.xuekuaiji.com bM0[V5:jB Appendix ZV]e- 附录 7 eQoc2X2 Audit procedure :@`(}5F4 审计程序 j~S!!Z]