1. Assurance engagements and external audit
保证约定和外部审计 !'0S0a8 Bs!4H2@{(] Materiality, true and fair presentation, reasonable assurance Uyx&E?SlEq 物质性,真实公平的描述,合理的保证 ao$.6X8fQ UtJ a3ya Appointment, removal and resignation of auditors (OmH~lSO. 审计人员的的任命、免职和辞职 YZE.@Rz NlF}{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion shgAhx 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ^gYD*K!* lA;a Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior I%lE;'x 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ,pt%)
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3" Engagement letter n&Yk< 约定书(委托书) _*6v|Ed? ;[$n=VX` 2. Planning and risk assessment tIuoD+A
W 规划和风险评估 jbmTmh1q }!s!;BOx General principles }Je>
;{&% 一般原则 23ze/;6%A 0q6I;$H Plan and perform audits with an attitude of professional skepticism uT_!'l$fr 持专业的怀疑态度计划和执行审计工作 80B>L {`"#yl6" Audit risks = inherent risk ×control risk ×detection risk f CcD&<% 审计风险=内在风险×控制风险×检查风险 K_/B?h 6}dR$*= Risk-based approach }!d;(/)rb 基于风险的办法 yR71%]*. Qt+:4{H
e Understanding the entity and knowledge of the business e@]Wh)
了解商业的实质和知识 KfY$ka[}"S & >JDPB?5 Assessing the risks of material misstatement and fraud #exss=as/ 评估材料错报和舞弊的风险 =o=1"o[ (pR.Abq Materiality (level), tolerable error 2eP;[o 重要性(级别),可容忍误差 Nt -<W+, KEr\nKT1 Analytical procedures nU
z7|y 分析程序 SUtf[6 `\Unpp\I Planning an audit 2+"r~#K* 规划审计工作 pW?&J>\6 (ywo
a Audit documentation: working papers Qx`~g,wk8 审计文件:工作底稿 ,^'R_efY r/:%}(7; The work of others 8v92N
g7 其他机构的文件 SU%DW 46 +M\8>/0oA Rely on the work of experts bKbp?-] 依靠专家的工作 7C,T&g
1: tj1JB% Rely on the work of internal audit =y]$0nh 依靠内部审计工作
%{5n1w !K0JV|-?t 3. Internal control :+&AY2` 内部控制 #Gf+=G kCP$I732 The evaluation of internal control systems GA3sRFZdQ 对内部控制系统的评估 uGJ"!K +: Ge_- Tests of control {rH9grb 控制测试 ,"?A2n-qO mDMt5(. Substantive procedures (time, nature, extent) E;(Rm>lB 实质性程序(时间,性质,程度) m7|RD]q& &jQ?v@|1c Transaction cycles: revenue, purchases, inventory, etc. vK'?:}~ 交易周期:收入,采购,库存等。 "HIXm Qvoqx>2p5 ~oD8Rnf 4.Audit evidence )@g;j> 审计证据 fnu"*5bE ~Gv#iRi> Obtain sufficient, appropriate audit evidence a
}nbo4jK 获取足够、适当的审计证据 WQePSU P\R27Jd Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations h3G.EM:eG 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 '
/%zi,0 ^y_fRP~ The audit of specific items Oe]&( 审计的具体项目 "5|Lz) = <,%:
Receivables: confirmation -pb&-@Hul 应收帐款:确认 =[tSd)D,y c|~6Ie Inventory: counting, cut-off, confirmation of inventory held by third parties yX/";Oe
存货:数量,减值,第三方持有存货的确认 %b!-~
Y. }=}>9DSM Payables: supplier statement reconciliation, confirmation h8 @ 应付帐款:供应商的申明一致,确认 ,TC;{ $O5 Z@rN_WXx Bank and cash: bank confirmation MBr:?PE7 银行存款和现金:银行的确认 $0Yh!L ?\ JWO=!^ Auditing sampling ra7uU* 审计抽样 |$lwkC)O ZU&"73 5.Review
BN_7Ay/k 复核
:Ao!ls'= y }2F9= Subsequent events F@<0s&)1 随后发生的事件 b'@we0V@S JC;^--0(z - M5=r>1; vwGeD|Fb5 J{"kw1Lu Going concern 8cg`7(a 持续关注 QDmYSY$ jFG0`n}I Management representations ik,lSTBD 与管理层的交涉沟通 ^U7OMl4Usq 'Pltn{iq[ Audit finalization and the final review: unadjusted differences f<jb=\}x 审核定稿和最后审查:未经调整的差异 Ze^jG-SL$9 L#h:*U{@40 V9 }t0$LN 6. Reporting n]!fO
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报告 xycH~ ? 学会计论坛bbs.xuekuaiji.com }OShT+xeX Appendix ^(x^6d 附录 UH`h OJ? Audit procedure w5C*L)l 审计程序 J]/}ojW3