1. Assurance engagements and external audit
保证约定和外部审计 @dzO{) jLs-v Materiality, true and fair presentation, reasonable assurance Y
&Sk/8 物质性,真实公平的描述,合理的保证 'bXm,Ed p=6
5L Appointment, removal and resignation of auditors &O5W 审计人员的的任命、免职和辞职 u!As?AD. U
h'1f7% Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion O!D0hW4 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ']hB_4v DhwFD8tT Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior i<*{Z~B 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 .'y]Ea KU> $=Rd Engagement letter Ck|3
DiRQ 约定书(委托书)
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"ZM{~U 2. Planning and risk assessment =~i~SG/f 规划和风险评估 +d0&(b w}<CH3cx General principles >t,BNsWB 一般原则 G02(dj SJRiMR_F~ Plan and perform audits with an attitude of professional skepticism S(c ,Sinc 持专业的怀疑态度计划和执行审计工作 tf?u ;n Su0[f/4m.Q Audit risks = inherent risk ×control risk ×detection risk 8 ]N 审计风险=内在风险×控制风险×检查风险 s 9,?"\0Zm \o-
Q9V Risk-based approach 4|Dxyb>pS 基于风险的办法 xbFoXYqgP
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%V Understanding the entity and knowledge of the business OA\2ja~+ 了解商业的实质和知识 o!`.LL%
AS34yM(h Assessing the risks of material misstatement and fraud MVW2%6 评估材料错报和舞弊的风险 OKU9v{ I@ l'Fx Materiality (level), tolerable error bY4~\cP. 重要性(级别),可容忍误差 .D^=vuxt~ ;
IC :]Zu Analytical procedures f -N: 分析程序 )SMS<J `zNvZm -E Planning an audit E>tlY&0[$ 规划审计工作 )&"l3*x wz-9+VN6 Audit documentation: working papers k#8,:B2 审计文件:工作底稿 $6~D 2K 85rXm*Df The work of others
qm-G=EX 其他机构的文件 28u)q2s^W| ~VZ)LQ'7 Rely on the work of experts #{)=%5=c 依靠专家的工作 2f8fA'|O w
f!?'* Rely on the work of internal audit PiMW29B^ 依靠内部审计工作 d`D<PT(\ 7q>WO 3. Internal control -hav/7g 内部控制 ^u zJu( e&G!5kz! The evaluation of internal control systems /
AFn8=9'^ 对内部控制系统的评估 e"u=4nk *{t{/^'y Tests of control CzKU;~D=B 控制测试 @!0@f'}e 3fJGJW!zu Substantive procedures (time, nature, extent) 7mipj]
实质性程序(时间,性质,程度) %./vh=5) gTE/g'3 Transaction cycles: revenue, purchases, inventory, etc. '!*,JG5_ 交易周期:收入,采购,库存等。 hnM?wn i1]*5;q .CI {g2 4.Audit evidence 5mwtlC':l? 审计证据 p\]Mf#B %xtTh]s Obtain sufficient, appropriate audit evidence 8RJXY:% 获取足够、适当的审计证据 $2Y'[Dto\ aqq7u5O1r Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations R=g~od[N_ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 .i[rd4MCK 1Wd?AyTY, The audit of specific items QiB^U^f 审计的具体项目 Az.(tJ X" b/IT8Cm3 Receivables: confirmation ^&oa\7<' 应收帐款:确认 tz&'!n}
S(kj"t*3 Inventory: counting, cut-off, confirmation of inventory held by third parties _-aQ.p ?T 存货:数量,减值,第三方持有存货的确认 +uMOT#KjR j4j %r( Payables: supplier statement reconciliation, confirmation ZS0=xS5q) 应付帐款:供应商的申明一致,确认 *I)oDq3 %~ uMa Bank and cash: bank confirmation (q'w"q j 银行存款和现金:银行的确认 /QDlm>FM4 T
9Jv Auditing sampling H)&6I33` 审计抽样 %?K1X^52d o7"2"(
=> 5.Review
x<#Z3Kla 复核 l:v:f@M& ?;!d5Xuu Subsequent events BX :77?9,+ 随后发生的事件 fC>3{@h}* mo1(dyjx t2Dx$vT*& ^R.kThG qMT7g LB'1 Going concern tFLdBv!=:^ 持续关注 7Io]2)V ft oz0Vb Management representations "L^Klk?Vn 与管理层的交涉沟通 F3*]3,&L >5C|i-HX Audit finalization and the final review: unadjusted differences MNURY A= 审核定稿和最后审查:未经调整的差异 N yT|=`; t5dk}sRF P?%kV 6. Reporting '"C$E922 报告 ~~eR,HYk 学会计论坛bbs.xuekuaiji.com ~IvAnwQ' Appendix k2Yh?OH 附录 n_5m+
1N Audit procedure =fmM=@!$< 审计程序 l$KC\$?%*