1. Assurance engagements and external audit
保证约定和外部审计 o D*h@yL elJLTG Materiality, true and fair presentation, reasonable assurance ]gQgNn? 物质性,真实公平的描述,合理的保证 rts@1JY[ AHIk7[w Appointment, removal and resignation of auditors 2J|Wbey 审计人员的的任命、免职和辞职 QAp
il 8qrE<RHU@ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion W.HM!HQp 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 Z<0M_q9?MO bEMD2ABm Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior R}#?A%,* 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&X[Sqp J3oH^ Engagement letter *<i
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Mb Q 约定书(委托书) # yAt ` "/(J*)%{ 2. Planning and risk assessment *FQrmdwb]L 规划和风险评估 f]qPxRw ;xN4L General principles ';^VdR]fk 一般原则 7Fh%jRHZ` }~:`9PV)Z% Plan and perform audits with an attitude of professional skepticism MIsjTKE 持专业的怀疑态度计划和执行审计工作 {uM*.] %S.
_3`A Audit risks = inherent risk ×control risk ×detection risk cE$<6&0 审计风险=内在风险×控制风险×检查风险 H]H*Ouu["e 3T'9_v[Y Risk-based approach 7s4G|N[wR\ 基于风险的办法 [GyW1-p33w yS0!#AG Understanding the entity and knowledge of the business q3z<v:=1y 了解商业的实质和知识 ?<ks^2D Q;*TnVbJ Assessing the risks of material misstatement and fraud rFh!&_ 评估材料错报和舞弊的风险 0>
6J - `k+ci7; Materiality (level), tolerable error J2f}{! b+I 重要性(级别),可容忍误差 +g(>]!swb FMc$?mm Analytical procedures @
!=q.4b 分析程序 jL
8.*pfv XT9]+b8(M Planning an audit j_H9l,V 规划审计工作 IE+{W~y\ >=G;rs Audit documentation: working papers v,I4ozDx 审计文件:工作底稿 8d?r )/~ mXtsP
1 The work of others Cvry8B 其他机构的文件 3+ %a vO`~rUA Rely on the work of experts X4_1kY; 依靠专家的工作 "oz
: & #+ n`8BE9h^ Rely on the work of internal audit w
&1_k:Z& 依靠内部审计工作 w[YiH $ WWhAm{m
3. Internal control 1YV ;pEw3w 内部控制 _C2iP[YwQ{ Q'5]E{1<'n The evaluation of internal control systems B5{ wSr 对内部控制系统的评估 Hb55RilC w<#/ngI2 Tests of control @{P<!x <Q 控制测试 G8z.JX-7g ^SM>bJ1Z_ Substantive procedures (time, nature, extent) |(u6xPs;P 实质性程序(时间,性质,程度) He vZ}. :d}I`)& Transaction cycles: revenue, purchases, inventory, etc. PvF3a`&r 交易周期:收入,采购,库存等。 fm]mqO QiC}hj$ B6ee\
23 4.Audit evidence 2T 3tKX 审计证据 G%ytp=N /|Z_Dy Obtain sufficient, appropriate audit evidence yhm6% 获取足够、适当的审计证据 3w!8PPl cQ}3?
v Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations f$1&)1W[ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ^x2zMB\t !-rG1VI_S* The audit of specific items K93L-K^J 审计的具体项目 e_=TkG1E6 >vQ8~*xd Receivables: confirmation PtsQV! 应收帐款:确认 OD[q
u 9U&~H*Hf Inventory: counting, cut-off, confirmation of inventory held by third parties Gk:tT1 存货:数量,减值,第三方持有存货的确认 *).u:>D4 M`V<` Payables: supplier statement reconciliation, confirmation M/?eDW/ 应付帐款:供应商的申明一致,确认 Q~k5 }n8 =T!eyGE Bank and cash: bank confirmation N_wj,yF* 银行存款和现金:银行的确认 &?g!)O sg` Auditing sampling V#X#rDfJZ 审计抽样 M
h"X9-Ot {ooztC 5.Review
(vP<} 复核 ?_ 476A
s!<RWy+ Subsequent events HTz5LAe~b7 随后发生的事件 sGFvSW L:j3 a\-AGG{2/X ~ Y/:]&wF hKnAWKb0 Going concern @*Tql:Qcd^ 持续关注 8+i=u"
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NT. a Management representations U7#C. Z 与管理层的交涉沟通 _mWVZ1P hsB3zqotF Audit finalization and the final review: unadjusted differences <*Nd%Ca 审核定稿和最后审查:未经调整的差异 &NKb
},~ p<[MU4 t"JE+G 6. Reporting mq}V @H5 报告 tm&,u*6$W? 学会计论坛bbs.xuekuaiji.com +pPfvE` Appendix po\(O8#5U 附录 v]Fw~Y7l! Audit procedure 'B:8tv 审计程序 O!!N@Q2g