1. Assurance engagements and external audit
保证约定和外部审计 Hkpn/,D5 yNO5h]o Materiality, true and fair presentation, reasonable assurance Yx,
物质性,真实公平的描述,合理的保证
gB?#T @o8\`G Appointment, removal and resignation of auditors d6_ CsqV 审计人员的的任命、免职和辞职 "g0Ln5& DBOz<| Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion )@Ly{cw 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 "8s0~[6S wAITE|H<zj Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior nF05p2Mh 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 7D4P=$UJp 7Rq;V=2YV Engagement letter BK,=(;d3 约定书(委托书) RTSg= TfMuQ i'> 2. Planning and risk assessment ZNzye1JSm 规划和风险评估 \4mw
>8wA #lNi\Lw+j General principles C:W}hA!
一般原则 #;H+Kb5O "GgK,d}% Plan and perform audits with an attitude of professional skepticism z!eY=G' 持专业的怀疑态度计划和执行审计工作 0F)Y[{h< 7`
&K=( . Audit risks = inherent risk ×control risk ×detection risk 3nxJ`W5j 审计风险=内在风险×控制风险×检查风险 ><dSwwu ZY=x$($f Risk-based approach |eJ4"OPC 基于风险的办法 #R@{Bu=C _"=Y j3?G% Understanding the entity and knowledge of the business ^b'|`R+~} 了解商业的实质和知识 10{ZW@!7 uEH&]M>d_ Assessing the risks of material misstatement and fraud ](:aDHa 评估材料错报和舞弊的风险 2?#IwT' Uk5jZ| Materiality (level), tolerable error J6Cw1Pi 重要性(级别),可容忍误差 o`7Bvh2 jCxw|tmgq Analytical procedures hQvSh\p 分析程序 a6fMx~ xn}sh[<:P Planning an audit -Z
Bk^p 规划审计工作 pX+ `qxF\ pl%3RVpoc Audit documentation: working papers 1W;q(#q 审计文件:工作底稿 XX#YiG4|J Ag^Cb'3X The work of others (@>X!]{$ 其他机构的文件 D^$Nn*i;U H0_hQ:K Rely on the work of experts 5Z,^46J 依靠专家的工作 aovRm|aOo' YD 1u Rely on the work of internal audit s
`U.h^V 依靠内部审计工作 H[BY(a@c
;"Q{dOvp 3. Internal control " P c"{w 内部控制 FE,&_J" !inonR The evaluation of internal control systems *2Il{KOA^ 对内部控制系统的评估 AtGk
_tpVZ 615, P/ Tests of control |9$K'+' 控制测试 !7]4sXL{ WgF
Xv@Jjt Substantive procedures (time, nature, extent) >LRt,.hy6 实质性程序(时间,性质,程度) $
fR[zBxA E`}KVi57 Transaction cycles: revenue, purchases, inventory, etc. X!KjRP\\ 交易周期:收入,采购,库存等。 ;9MsV.n c$ya{]a +}@1X&v: 4.Audit evidence L}7c{6!F7 审计证据 x'tYf^Va28 B[w~bW|K Obtain sufficient, appropriate audit evidence (sSMH6iCif 获取足够、适当的审计证据 8wKF.+_A ),1MR= Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations nSdta'6 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 PBc.}TSGj ]~iOO
%&R The audit of specific items R/&Bze 审计的具体项目 f^\qDvPur |}P4Gr}6 Receivables: confirmation `uo'w:Q 应收帐款:确认 3C{3"bP q|xJ)[AO Inventory: counting, cut-off, confirmation of inventory held by third parties v0&E!4q*' 存货:数量,减值,第三方持有存货的确认 :f<3`x' rP Wn Payables: supplier statement reconciliation, confirmation h)2W}p{a4= 应付帐款:供应商的申明一致,确认 K"B2
SsC >jMq-#*4 Bank and cash: bank confirmation !B_i~Rmg 银行存款和现金:银行的确认 8DHohhN /2Q@M> Auditing sampling {W*_^>;K 审计抽样 L8sHG$[ _PUgK\ 5.Review
0 UdAF 复核 c~bi
~ f
jp?;8rS3 Subsequent events T5(]/v,UT 随后发生的事件 f.SV-{O_ IMjz#|c Q[+&n* 0EiURVX w],+l N; Going concern p w(eWP 持续关注 Wm! lWQu7 UZ#Yd|'
PD Management representations b /65Q&g' 与管理层的交涉沟通 s}yJkQb e}>8rnR{ Audit finalization and the final review: unadjusted differences /3`#ldb%} 审核定稿和最后审查:未经调整的差异 [gI;;GW X-,scm 5=]q+&y\H 6. Reporting )*
<=: 报告 ')ZxWYT
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|lm'Hf Appendix T;!7GW4E
? 附录 {hYH4a&Hb Audit procedure R(_UR)G0 @ 审计程序 XwWp4`Fd