1. Assurance engagements and external audit
保证约定和外部审计 0@2mXO9f" !Ci~!)$z6 Materiality, true and fair presentation, reasonable assurance N41 R 物质性,真实公平的描述,合理的保证 pIbdN/z eHDef Appointment, removal and resignation of auditors p _d:eZ 审计人员的的任命、免职和辞职 w1UA?+43 4nAa`(62 Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion v
:+~9w+ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7z~_/mAI wu"&|dt Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior udeoW-_ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 &CwFdx:Ff 0j C3fT!n Engagement letter <, 3ROo76 约定书(委托书) )Fb>8<% m[k_>e\u 2. Planning and risk assessment y*MF&mQ[ 规划和风险评估 w>b-} t wp7!>%s{ General principles N?X~ w < 一般原则 x1 1U@jd+1 ["}rk Plan and perform audits with an attitude of professional skepticism lD mtQk-SN 持专业的怀疑态度计划和执行审计工作 9M"].~iNE U?.
9D Audit risks = inherent risk ×control risk ×detection risk ;\MW$/[JCy 审计风险=内在风险×控制风险×检查风险 @]bPVG?d WL{(Ob Risk-based approach V34hFa 基于风险的办法 KR"M/# `yF`x8 Understanding the entity and knowledge of the business UJs$q\#RO 了解商业的实质和知识 ?aW^+3i ^9-&o Assessing the risks of material misstatement and fraud .Yw'oYnS 评估材料错报和舞弊的风险 2Hum!p:1 Pl-5ncb\ Materiality (level), tolerable error 9_sA&2P{uV 重要性(级别),可容忍误差 >&!RWH9*q l1]p'Liuu Analytical procedures {647|j;e 分析程序 R/`q/0T. cQ:"-!ff Planning an audit N N|u _ 规划审计工作 q$G,KRy/ ` ]Ppau Audit documentation: working papers X0*QV- RN 审计文件:工作底稿 nADX
0KI hXGwP4 The work of others jp'
K%P 其他机构的文件 ?|e'Gbb_ ^s.V;R Rely on the work of experts _Jv
9F8v 依靠专家的工作 PR|R`.QSs 2BCtJ`S` Rely on the work of internal audit U:F/iXz 依靠内部审计工作 8P:
Rg%0) $BmmNn# 3. Internal control 0q\7C[R_ 内部控制 :fk2
]{KTL {YUIMd!Y The evaluation of internal control systems 'Pvm8t 对内部控制系统的评估 .Wi{lt (6v(9p Tests of control S(aZ4{a@ 控制测试 ^TB>.c@ `* wB>r(xQ' Substantive procedures (time, nature, extent) 9z?oB&5 实质性程序(时间,性质,程度) lt$zA%`odc 0ult7s} Transaction cycles: revenue, purchases, inventory, etc. 7j7e61
Ax 交易周期:收入,采购,库存等。 W0jZOP5_.$ fri0XxF 4(l?uU$ 4.Audit evidence BK,sc'b 审计证据 ,7,g%?_P {2`=qt2 Obtain sufficient, appropriate audit evidence j'i0*"x 获取足够、适当的审计证据 3\;27&~gV U}Hwto`R Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations J/);"bg_O 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 QCPID: I|$
RJkD The audit of specific items U=sh[W 审计的具体项目 Z['\61 fQ>4MKLw=d Receivables: confirmation Ff^@~X+W< 应收帐款:确认 W\f9jfD e$c?}3E!z Inventory: counting, cut-off, confirmation of inventory held by third parties 2fIRlrA$ 存货:数量,减值,第三方持有存货的确认 d+iR/Ssc bU 63X={ Payables: supplier statement reconciliation, confirmation -VDo[Zy 应付帐款:供应商的申明一致,确认 uR6w|e`
acd:r%y Bank and cash: bank confirmation f^e6<5gdf 银行存款和现金:银行的确认 t"j|nz{m ^0W(hA Auditing sampling zT~B6 审计抽样 ea=83 Zj +5v}q.:+ 5.Review
3>z[PPw 复核 #n\C
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Subsequent events 2Ha5
yaTL 随后发生的事件 !\[+99F# I>h<b_y _nT{g i54md$Q^ %,b X/! Going concern <I;*[;AK 持续关注 D}Ilyk_uUw Ra
Sz>-3d Management representations r^$~>!kZ| 与管理层的交涉沟通 ZA#y)z8!E 'UM!*fk7C Audit finalization and the final review: unadjusted differences WKA'=,`v 审核定稿和最后审查:未经调整的差异 ydWtvFuS -U2mf
W ;)DzCc/ 6. Reporting '!vc/Hw 报告 BX;5wKfA 学会计论坛bbs.xuekuaiji.com ZeasYSo4P Appendix X_; *`,<T 附录 jj\ [7 O* Audit procedure qUhRu>
审计程序 )Du-_Z