1. Assurance engagements and external audit
保证约定和外部审计 4skD(au8 ^B^9KEjTz Materiality, true and fair presentation, reasonable assurance F"mmLao 物质性,真实公平的描述,合理的保证 [#iz/q~} N$tGQ@
Appointment, removal and resignation of auditors _#8MkW#]~ 审计人员的的任命、免职和辞职 [G3E%z \b>]8Un" Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion J[kTlHMD 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 0*v2y*2V : rVnc =k Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior wuo,kM 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 VxBo1\' w!XD/jN Engagement letter St^5Byd< 约定书(委托书) |':{lH6+1 _e2=ado 2. Planning and risk assessment d_
P` qA 规划和风险评估 {.]7!ISl5 !n%j)`0M General principles u1.BN>G 一般原则 +cRn%ioVi !@"OB~ Plan and perform audits with an attitude of professional skepticism lLIAw$ 持专业的怀疑态度计划和执行审计工作 C_Wc5{ wgA_38To Audit risks = inherent risk ×control risk ×detection risk !`r$"}g 审计风险=内在风险×控制风险×检查风险
(tO\)aS= phz&zlD Risk-based approach `H+lPM66 基于风险的办法 &nK<:^n yDh6KUK Understanding the entity and knowledge of the business 2Z%O7V~u 了解商业的实质和知识 S|}L
&A d"Y{UE Assessing the risks of material misstatement and fraud v-Sd*( 6 评估材料错报和舞弊的风险 8b=_Y;
q cno^8R Materiality (level), tolerable error i@'dH3-kO
重要性(级别),可容忍误差 t$ *0{w
E F:ELPs4" Analytical procedures Mb=" Te>| 分析程序 3gf1ownC zW nR6*\ Planning an audit b`_
Q8 J 规划审计工作 y+q5UC| DV{=n C Audit documentation: working papers LgYq.>Nl9 审计文件:工作底稿 aQ~s`^D R}ecc The work of others :hA#m[ 其他机构的文件 =\d?'dII: DTs;{c Rely on the work of experts 0CvUc>Pj`" 依靠专家的工作 tnIX:6 S
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yfB Rely on the work of internal audit L0]_X#s># 依靠内部审计工作 9!tW.p
K5 :Qq#Z 3. Internal control w#J2 wS 内部控制 O
H7FkR 8XbT`y The evaluation of internal control systems B-ESFATc 对内部控制系统的评估 oXS}IL
og' (iGTACoF Tests of control -Qe Z#w| 控制测试 y?!"6t7& ET >](l9 Substantive procedures (time, nature, extent) BORA(, 实质性程序(时间,性质,程度) PRT +mT 0(btA~'* Transaction cycles: revenue, purchases, inventory, etc. ]R? 4{t4 交易周期:收入,采购,库存等。 9ll~~zF99| L8n|m!MOD 8$|=P!7EO 4.Audit evidence aN=B]{! 审计证据 'H!
XUtFs" -{_PuJ " Obtain sufficient, appropriate audit evidence MY/}-*| 获取足够、适当的审计证据 Hr4}3.8 A(N4N Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations { "E\Jcjl\ 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 )_NO4`ejs/ *owU)
The audit of specific items ,=N.FS 审计的具体项目 c:g'.'/* u2[w# Receivables: confirmation U%<Inb}ad 应收帐款:确认 iyog`s c (tQc Inventory: counting, cut-off, confirmation of inventory held by third parties %%wNZ{ 存货:数量,减值,第三方持有存货的确认 Ca3~/K
rM .{KVMc Payables: supplier statement reconciliation, confirmation \|ao`MMaD< 应付帐款:供应商的申明一致,确认 uwBiW E~:x(5'%d Bank and cash: bank confirmation {}x^ri~ 银行存款和现金:银行的确认 1i] ^{;] o?
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Auditing sampling K4);HJ|= 审计抽样 *\q
d i 3SHg\~Z 5.Review
yCX?!E;La 复核 8sCv]|cn k
$7Jj-+~ Subsequent events f
V( J| 随后发生的事件 nNU2([ A +)`ZTuO YgoBHE0# V470C@ DFTyMB1H Going concern j8`BdKg 持续关注 5 u0HI
E+JqWR5 Management representations H7j0K ~U0 与管理层的交涉沟通 I!?}jo3 ]g&TKm Audit finalization and the final review: unadjusted differences *WT`o> 审核定稿和最后审查:未经调整的差异 ofv)SCjd = 9]~yt BVO<e \>3 6. Reporting Tu 7QCr5* 报告 -
D$8 学会计论坛bbs.xuekuaiji.com 0K2`-mL Appendix ,4oo=&
附录 3%ZOKb"D* Audit procedure ZQ0F$J)2~ 审计程序 DDH:)=;z