1. Assurance engagements and external audit
保证约定和外部审计 {Bc#?n "TUPYFK9 Materiality, true and fair presentation, reasonable assurance 4xp j< 物质性,真实公平的描述,合理的保证 ?&XzW+(X v/ eB
,p Appointment, removal and resignation of auditors =J`gGDhGY- 审计人员的的任命、免职和辞职 HmFNE$k ` -yhl3si Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion hO%Y{Gg 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 3m3
EXz kO jEY Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior htQ;m)>J: 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 $>EqH?EQ TdNsyr}JG Engagement letter 0}6QO 约定书(委托书) j_(?=7Y3g *-{Omqw 2. Planning and risk assessment ^z38<L=z" 规划和风险评估 /%-
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Z0{f General principles FF8WTuzB+ 一般原则 ?-4OfGN PVZEB
Plan and perform audits with an attitude of professional skepticism _dJp
3D 持专业的怀疑态度计划和执行审计工作 _d/GdeLs ]X/O IfdWe Audit risks = inherent risk ×control risk ×detection risk RFhU# 审计风险=内在风险×控制风险×检查风险 ;B*L1'FF%t D\ n>*x Risk-based approach 7xz#D4[ 基于风险的办法
4$..r4@ tsB.oDMP Understanding the entity and knowledge of the business $ #TID= 了解商业的实质和知识 FYxUOO #)Ep(2 Assessing the risks of material misstatement and fraud A&D2T 评估材料错报和舞弊的风险 m2jwqx{G )hePN4edj Materiality (level), tolerable error XSD"/_xD 重要性(级别),可容忍误差 zUe#Wp[ owP6dtd) Analytical procedures Dr4
?Ow 分析程序 (MZ A @ysJt Planning an audit f S(^["*G 规划审计工作 muW`pm \x3^ Audit documentation: working papers 6wa<'! 审计文件:工作底稿 pHq{S;R2G 6(\q< fx The work of others B.{8/.4 其他机构的文件 FEge+`{,
['Hp?Q|k Rely on the work of experts 8 h55$j 依靠专家的工作 r!"CH5dT @hE7r-}] Rely on the work of internal audit a.5zdoH_ 依靠内部审计工作 Uh<H*o6e 9 1"mnzbf8* 3. Internal control T3=-UYx] 内部控制 at_dmU2[7 ,{#RrF e The evaluation of internal control systems oVKsic? 对内部控制系统的评估 8Sd?b5|G~ ~nLkn#Z Tests of control CD XB&%Sr 控制测试 3Yn:fsy
}dV9%0s! Substantive procedures (time, nature, extent) SQz$kIZR 实质性程序(时间,性质,程度) EKeBTb
wFKuSd Transaction cycles: revenue, purchases, inventory, etc. YzforM^F 交易周期:收入,采购,库存等。 PM#$H ,U
} 5 dVY(V&p 4.Audit evidence o3kt0NuF, 审计证据 @g@fL % j TB<E=WC Obtain sufficient, appropriate audit evidence TWl(\<&+) 获取足够、适当的审计证据 j]cXLY
')Dp%"\? Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations p*(U*8Q 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 6KBzlj0T
+ yg-L^`t+B5 The audit of specific items mjkw&2 审计的具体项目 //`cwnjp +=,4@I% Receivables: confirmation =:ya;k& 应收帐款:确认 |wyJh"4!
yhJA;&}> Inventory: counting, cut-off, confirmation of inventory held by third parties 4{Yy05PFS 存货:数量,减值,第三方持有存货的确认 mE3SiR " R
&1mo Payables: supplier statement reconciliation, confirmation B6Wq/fl/ 应付帐款:供应商的申明一致,确认 #w%a
m`+ O9Jx%tolF% Bank and cash: bank confirmation O,V6hU/ * 银行存款和现金:银行的确认 auyKLT3C <MWXew7b Auditing sampling 2f}K#i8 审计抽样 D-2v>l_ ;?O883@r8 5.Review
/z.7:<gZ( 复核 rhzv^t tNi%}~Z Subsequent events {{
4p{ 随后发生的事件 T?p`Y| gl FJwZo}<6E }
Khq %FR^[H] #sm_.?P Going concern 7B:ZdDj 持续关注 8R??J>h5\ ac+k 5K+ Management representations I]WeZ,E 与管理层的交涉沟通 +|}K5q \ 4/-))F&s Audit finalization and the final review: unadjusted differences #?b^B~ # 审核定稿和最后审查:未经调整的差异 w$U/;C #)h
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6. Reporting 3A}nNHpN 报告 ou,=MpXx* 学会计论坛bbs.xuekuaiji.com 4HJZ^bq9| Appendix bsk=9K2_2t 附录 5M\=+5wB Audit procedure ma]F%E+$ 审计程序 tci%=3,)