1. Assurance engagements and external audit
保证约定和外部审计 ]~9tYn L-ET<'u Materiality, true and fair presentation, reasonable assurance ck:T,F{} 物质性,真实公平的描述,合理的保证 6a[}'/ 6HT;#Znn Appointment, removal and resignation of auditors {m4b(t`xw 审计人员的的任命、免职和辞职 "|EM;o B,?T% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion YWe{juXSw 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 VJeu8ZJ. PQy4{0 _ Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 7?#J~.d5 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
?9!6%]2D `F-/QX[: Engagement letter kjIAep0rT 约定书(委托书) u
ZNTHD h}[-'>{ 2. Planning and risk assessment MLXN Zd 规划和风险评估 /a{la
8Ni ]^yFaTfS General principles j_K4;k#r 一般原则 qB5j;
@r ?M8dP%&r Plan and perform audits with an attitude of professional skepticism qraSRK5 持专业的怀疑态度计划和执行审计工作 &*##bA"!B (l\1n;s*B Audit risks = inherent risk ×control risk ×detection risk
9Vg?{v!yn 审计风险=内在风险×控制风险×检查风险 S=MEG+Ad BL0 {HV! Risk-based approach *w|:~g 基于风险的办法 d(\%Os h{CL{>d Understanding the entity and knowledge of the business +[M6X}
TQ 了解商业的实质和知识 52%2R]G! @P#N2:jwj Assessing the risks of material misstatement and fraud )F}F_Y 评估材料错报和舞弊的风险 {&cJDqz5= &q3"g*q Materiality (level), tolerable error $|L
Sx 重要性(级别),可容忍误差 VrHv)lUr 0]'7_vDs| Analytical procedures ),0g~'I~D
分析程序 bn#"?6Z2 SzAJ2:qhl Planning an audit ;ic3).H 规划审计工作 P2NQHX
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K"hF Audit documentation: working papers qz+dmef 审计文件:工作底稿 ;!=G Vp#JS3Y The work of others y0Fb_"} 其他机构的文件 "7
4-4 l}a)ZeR1 Rely on the work of experts )SaGH3~*C 依靠专家的工作 v:f}XK< -C;^3R[
O Rely on the work of internal audit rxe>}ZO 依靠内部审计工作 ,g%0`SO
a+[RS]le 3. Internal control '<jyw 内部控制 &T+atL `N :WjpzgPuN The evaluation of internal control systems fX(3H1$" 对内部控制系统的评估 Pnk5mK$
Ar%%}Gx/ Tests of control aEFJ;n7m 控制测试 X@'uy<tI- >NO[UX%yP Substantive procedures (time, nature, extent) S{Kiy#ltWc 实质性程序(时间,性质,程度) FTH|9OP
pf2[,v/ Transaction cycles: revenue, purchases, inventory, etc. :iK(JE` 交易周期:收入,采购,库存等。 &VhroHO
[/PR\'| Rvkedb 4.Audit evidence \<&m&%Zs 审计证据 uX"
H4lO~ hP=WFD& Obtain sufficient, appropriate audit evidence rK@8/?y5 获取足够、适当的审计证据 OPetj.C/a ko5 @qNq Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations P#E &|n7DT 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 g
D0eFTN #=D) j The audit of specific items O6Vtu Ws% 审计的具体项目 \(J8
#V __lM7LFL Receivables: confirmation 6~0$Z-);( 应收帐款:确认 @d^Grm8E :lX!\(E2 Inventory: counting, cut-off, confirmation of inventory held by third parties 8&
;UO{ 存货:数量,减值,第三方持有存货的确认 00<cYy CWf /H)~ Payables: supplier statement reconciliation, confirmation )}''L{k- 应付帐款:供应商的申明一致,确认 wJg1Y0nh ~fBtQGdX Bank and cash: bank confirmation
%&$Tz1" 银行存款和现金:银行的确认 n+!
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/% Auditing sampling ]fm'ZY& 审计抽样 S_iMVHe ];} Wfl 5.Review
zUDg&-J3 复核 "MxnFeLM# yTyj'-4 Subsequent events /;{P}-H`ei 随后发生的事件 R7]l{2V#^ Q0$8j-1I ylUb9KusOx > pgX^ [l:x'_y Going concern Pih tf4i 持续关注 ~aw.(A?MI +[Dj5~V Management representations 4)E_0.C 与管理层的交涉沟通 I\hh8abAp FRcy`) Audit finalization and the final review: unadjusted differences hrmut*<| 审核定稿和最后审查:未经调整的差异 qsL)}sC^8 ~"dA~[r
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DvIB 6. Reporting du+y5dw 报告 zFfoqb#*g 学会计论坛bbs.xuekuaiji.com agkA}O Appendix ai}m
OyJs 附录 (VS5V31" Audit procedure kTKq/G,Ft 审计程序 Ytgcs(
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