1. Assurance engagements and external audit
保证约定和外部审计 Bdk{.oh6 o}^vREO Materiality, true and fair presentation, reasonable assurance \%4+mgiD 物质性,真实公平的描述,合理的保证 9jzLXym S,<.!v 57 Appointment, removal and resignation of auditors b8b PK< 审计人员的的任命、免职和辞职 :
PjUl tL4]6u Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion A'AWuj\r2R 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 PK`(qK9 ? Ge*~d Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior K/.hJ 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 )'I<xx'
1 /qQ2@k Engagement letter _~#C $-T 约定书(委托书) Mp@(/ my\oC^/9 2. Planning and risk assessment 2.&V 规划和风险评估 {^19.F -{amzyvLE General principles yI|?iBc7nC 一般原则 Y X{ +fQ$~vr{' Plan and perform audits with an attitude of professional skepticism h}:5hi Jw 持专业的怀疑态度计划和执行审计工作 ?yM/j7Xn 7Caap/L: Audit risks = inherent risk ×control risk ×detection risk bg3jo1J 审计风险=内在风险×控制风险×检查风险 N, +g/o\f au}0PnA; Risk-based approach ,HO/Q6;N 基于风险的办法 8Carg~T@ FCB/FtI0
Understanding the entity and knowledge of the business ;@-5lCvC(+ 了解商业的实质和知识 i.dAL)V e=Tc(Mwn Assessing the risks of material misstatement and fraud ,'{B+CHoS 评估材料错报和舞弊的风险 jxOVH+?l% iuk8c.TAR Materiality (level), tolerable error r_<i*l. 重要性(级别),可容忍误差 sL`D}_: 9l
^ Analytical procedures 3)MM5
bb$ 分析程序 2+Y`pz47W .;v'oR1x5 Planning an audit m3!MHe~t 规划审计工作 >33b@) oW1olmpp= Audit documentation: working papers eS%6hUb 审计文件:工作底稿 ~map5@Kd R/FV'qy] The work of others 5<8>G?
Y 其他机构的文件 jP6G.aiO LzSusjEW@ Rely on the work of experts QMpA~x_m 依靠专家的工作 #"YWz)8 ' g!_Flk Rely on the work of internal audit f!Nc+ 依靠内部审计工作 GT}#iM $[;eb, 3. Internal control tJfN6
内部控制 Fm~}A4 /*2W?ZM~H The evaluation of internal control systems ?Lb7~XK
t\ 对内部控制系统的评估 Kyiez]T6%q aZ3 #g Tests of control e7AI&5Eg{ 控制测试 }nERQq&A /FZ )ej\ Substantive procedures (time, nature, extent) d#,V^ 实质性程序(时间,性质,程度) r<H^%##,w 7#*CWh1BNO Transaction cycles: revenue, purchases, inventory, etc. ptL}F~ 交易周期:收入,采购,库存等。 |
}Z"|-Z h0QQP 0`zq*OQ 4.Audit evidence g[)hm`{? 审计证据 u<r('IW0 4KB?g7_* Obtain sufficient, appropriate audit evidence I}3K,w/7mi 获取足够、适当的审计证据 lFt{:HfX- Ekp
0.c8: Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >(J!8*7 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 .y/?~+N^ hpKc_|u
n The audit of specific items ~OfKn1D 审计的具体项目 G2k71{jK a m%{M7":7 Receivables: confirmation E*"E{E7 应收帐款:确认 3ZZI1_j
:dc
J6 Inventory: counting, cut-off, confirmation of inventory held by third parties vv_?ip:t 存货:数量,减值,第三方持有存货的确认 \K=
PIcH U^S:2 Payables: supplier statement reconciliation, confirmation oK[,xqyA 应付帐款:供应商的申明一致,确认 0tyU%z{RV Y0'^S<ox Bank and cash: bank confirmation ZWW}r~d{ 银行存款和现金:银行的确认 r{;4(3E2 ur5
n{0# Auditing sampling 6%axbB 审计抽样 ho<#i( S(xA}0]
5.Review
\wd`6 复核 lK@r?w|<M Um&@
0C+L Subsequent events 1 SZa\ ][@ 随后发生的事件 ?7s -^N '18: m>:ig\ {(Z1JoSl g}h0J%s Going concern Y^f|}YO%y 持续关注 -v&srd^ -OAH6U9^ Management representations SjU6+|l 与管理层的交涉沟通 >0$5H]1u pswppC6f Audit finalization and the final review: unadjusted differences 4K%
YS 审核定稿和最后审查:未经调整的差异 _"TG:RP ,^T2hY` 1Pc'wfj 6. Reporting t?Znil|o 报告 8ttw!x69)_ 学会计论坛bbs.xuekuaiji.com ~=Sr0+vV Appendix _en 8hi@Z 附录 '?4[w]0J< Audit procedure .!! yj,bQz 审计程序 ? 'nMZ