1. Assurance engagements and external audit
保证约定和外部审计 [Y*>x2X =6ru%.8U, Materiality, true and fair presentation, reasonable assurance 8=Oym~ 物质性,真实公平的描述,合理的保证 LRu*%3xx
d*Mqs}8 Appointment, removal and resignation of auditors 8~Zw" 审计人员的的任命、免职和辞职 $k&v
juB. F!hjtIkPj Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /Q7q2Ne^* 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 M.y!J
&':C"_|&r Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior yN`hW&K 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 P]^OSPRg GNM>hQ)h: Engagement letter ,|yscp8 约定书(委托书) n;:.UGl9. |LC"1 k 2. Planning and risk assessment y{3+Un 规划和风险评估 '/UT0{2;rS .up[wt gN General principles 9jf9u0 一般原则 &'k(v(>n,
!\{2s!l~ Plan and perform audits with an attitude of professional skepticism q
6UZ`9&z 持专业的怀疑态度计划和执行审计工作 Xux[ bK#ZY Audit risks = inherent risk ×control risk ×detection risk XZ.D<T" 审计风险=内在风险×控制风险×检查风险 oh$"?N7n1 v4Ag~Ev
cx Risk-based approach &D[M<7T 基于风险的办法 25`W"x_ L`<#vi Understanding the entity and knowledge of the business u{=h%d/ 了解商业的实质和知识 Eu&$Rq} /f?;,Cy
I Assessing the risks of material misstatement and fraud "4WnDd5" 评估材料错报和舞弊的风险 U}X'RCM [Uq`B&F: Materiality (level), tolerable error 4$vUD1(' 重要性(级别),可容忍误差 2"a%%fv ku*k+4rz Analytical procedures eSObOG/ 分析程序 m[y~-n dL4VcUS. Planning an audit j}
Svb1A 规划审计工作 3O*iv{-& ZhCz]z~tj6 Audit documentation: working papers mIG>`7`7N 审计文件:工作底稿 ulN1z xzY/$? The work of others S6bYd` 其他机构的文件 C[znUI
> ;8vB7|54. Rely on the work of experts *^
] 依靠专家的工作 LE
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kW Rely on the work of internal audit \M.?*p 依靠内部审计工作 GNmP_N
AX+]Z$ 3. Internal control ]6v7iuvI 内部控制 7lF;(l^Z>} 7ZAxhFC The evaluation of internal control systems rr`_\ut 对内部控制系统的评估 )ZLj2H < !X"nN9k Tests of control Tg@G-6u0c 控制测试 <w~$S0_ })@xWU6! Substantive procedures (time, nature, extent) R$}Hv 实质性程序(时间,性质,程度) ={o4lFe3v( 0[
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u Transaction cycles: revenue, purchases, inventory, etc. o\W>$$EXD 交易周期:收入,采购,库存等。 !}P^O(oY ?S=
y>b9R ^oC>,%7 4.Audit evidence U"@p3$2QW 审计证据 N!?~Dgw
8TH;6-RT Obtain sufficient, appropriate audit evidence wb#[&2i 获取足够、适当的审计证据 h-Ks:pcR ueW/i Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations T^d<vH 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 OBlQ fOSJdX0e|Q The audit of specific items `{w|2 [C3 审计的具体项目 \[]BB5)8 L*Ffic Receivables: confirmation $@{d\@U 应收帐款:确认 =Ldf#8J Wkb>JnPo Inventory: counting, cut-off, confirmation of inventory held by third parties #>CWee; 存货:数量,减值,第三方持有存货的确认 qS}{O0 vqUYr Payables: supplier statement reconciliation, confirmation Xsb.xxK. 应付帐款:供应商的申明一致,确认 )<'2 vpz ~QE?GL Bank and cash: bank confirmation Vfq-H /+ 银行存款和现金:银行的确认 OHngpe4 5A %TpJ Auditing sampling HCktgL:E= 审计抽样 bTYR=^9 *6_>/!ywI 5.Review
ZW;Re5?DJ 复核 XI ><;# { }Afah Subsequent events W1M Bk[:Q 随后发生的事件
VD,g3B p (i<\n`h1K A$P Oc< DvI^3 iG8 SZxnYVY Going concern NSx-~) 持续关注 - sq=| @O6
2}F Management representations ~:0U.v_V 与管理层的交涉沟通 0'5N[Bvp lYm00v6y Audit finalization and the final review: unadjusted differences Fkqw#s(T 审核定稿和最后审查:未经调整的差异 'OhGSs| |F=.NY
JsX}PVuL 6. Reporting bI;u};v 报告 uXGAcUx( 学会计论坛bbs.xuekuaiji.com &xC5Mecb* Appendix -ebyW# 附录 PC,I"l Audit procedure `- 9p)@'8k 审计程序 >T14
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