1. Assurance engagements and external audit
保证约定和外部审计 QI!F6pGF +"ueq Materiality, true and fair presentation, reasonable assurance vNW jH!' 物质性,真实公平的描述,合理的保证 |3{&@7 H2r8,|XL Appointment, removal and resignation of auditors #n 审计人员的的任命、免职和辞职 o]LRzI Vi]
c%*k Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion a1.|X i'/z 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 j+8TlVur tQ~W EC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior >qo~d?+ 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 Kv{8iAB#c UzKFf&-:;K Engagement letter M0c9pE 约定书(委托书) oA
tsUF+a +zkm( 2. Planning and risk assessment 70B)|<$ 规划和风险评估 %vO<9fE|1 sLcFt1 General principles <8#ObdY! 一般原则 l+wc'=] S :8OQI Plan and perform audits with an attitude of professional skepticism 3_`szl- 持专业的怀疑态度计划和执行审计工作 Hwm?#6\5 m~],nl
Audit risks = inherent risk ×control risk ×detection risk Q0{z).&\(e 审计风险=内在风险×控制风险×检查风险 H<ZU#U0FZf 6<5Jq\-h Risk-based approach gcJF`H/iNK 基于风险的办法 DP7C?}( -Y:ROoFOZ Understanding the entity and knowledge of the business IC{F.2D 了解商业的实质和知识 `!G7k ^*^/]vM Assessing the risks of material misstatement and fraud
df=zF.5 评估材料错报和舞弊的风险 z{BA4sn s(&;q4| Materiality (level), tolerable error l#@&~f[ 重要性(级别),可容忍误差 QfQ\a%cc
WjM>kWv Analytical procedures QMk+RM8U 分析程序 L|^o
71t| HXJ9xkrr Planning an audit Sd:.KRTu. 规划审计工作 {*/dD` _a+ICqR Audit documentation: working papers {5Eyr$ 审计文件:工作底稿 LQ-6vrbs u8OxD The work of others T+RZ 其他机构的文件 MFg'YA2
/ g-yi xU Rely on the work of experts 1.R
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依靠专家的工作 OCHm; ^p_u.P Rely on the work of internal audit hteOh#0{ 依靠内部审计工作 j[P8 %^9:%ytt 3. Internal control Zj-BuE&@f 内部控制 [U_[</L7 G^Xd- 7 GQ The evaluation of internal control systems @+^c"=d1S 对内部控制系统的评估 H/+{e,SW" 74zSP/G' Tests of control B#tdLv"I 控制测试 u fw cF* >;i\v7 Substantive procedures (time, nature, extent) v3JPE])/ 实质性程序(时间,性质,程度) >IR$e=5$ B4O6>' Transaction cycles: revenue, purchases, inventory, etc. DzPs!(5[I 交易周期:收入,采购,库存等。 *=vlqpG m{&w{3pQk
q{X T 4.Audit evidence *?8RXer 审计证据 0R
yFv+ KtMbze Obtain sufficient, appropriate audit evidence ^'B-sz{{ 获取足够、适当的审计证据
H4skvIl *fP(6e#G, Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations j??tmo 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 iMWW%@U^= m4gU*? The audit of specific items k,X74D+ 审计的具体项目 +{6`F1MO b~W)S/wF$P Receivables: confirmation /Dw@d,&[ 应收帐款:确认 @\~tHJ?hQd >38
Lt\ Inventory: counting, cut-off, confirmation of inventory held by third parties :^G%57NX 存货:数量,减值,第三方持有存货的确认 2cjEex:& RqGVp?
Payables: supplier statement reconciliation, confirmation y[:q"BB3 应付帐款:供应商的申明一致,确认 d_iY&-gq/ aRKv+{K Bank and cash: bank confirmation #` +]{4hR 银行存款和现金:银行的确认 IIaxgfhZ ] SK[C"
S Auditing sampling ih!~G5Xi9i 审计抽样 rBevVc![ B+Q+0tw*i 5.Review
E|,30Z+ 复核 Xb+3Xn0}&8 bp Ml =_ Subsequent events =yh3Nd:u 随后发生的事件 [` 'd#pR m %Y(O b8HE."*t BVAr&cu h^d\xn9GT# Going concern S*rO0s: 持续关注 3`rIV*&_{ A|C_np^z2 Management representations \[
k%)_ 与管理层的交涉沟通 <N5rv3
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Audit finalization and the final review: unadjusted differences &GU@8 审核定稿和最后审查:未经调整的差异 (0g7-Ci WQ.i$ID/ +',^((o 6. Reporting *N
'hA5.z 报告 <c\]Ct 学会计论坛bbs.xuekuaiji.com Q,n4i@E Appendix fPrb% 附录 +l.|kkZ? Audit procedure T\cR2ZT~ 审计程序 .d
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