1. Assurance engagements and external audit
保证约定和外部审计 X@arUs
7 eu#| | Materiality, true and fair presentation, reasonable assurance _?
{2{^v 物质性,真实公平的描述,合理的保证 pH4i6B*5 !n7?w@2a' Appointment, removal and resignation of auditors ;,viE~n 审计人员的的任命、免职和辞职 7l?=$q>k" /:S.("Unv Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion '!_o`t@ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 9`xq3EL2T eN/Jb;W Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior z
>pq<}R6 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 TqWvHZX
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0W{ Engagement letter _%t w#cM 约定书(委托书) -/h$Yb (F
@IUbnl 2. Planning and risk assessment V@$B>HeK 规划和风险评估 =%a.C(0&G j#-74{Y$
J General principles R)#"Ab Z' 一般原则 S`NH6?/uH 5vS'Qhc Plan and perform audits with an attitude of professional skepticism
"dA"N$ 持专业的怀疑态度计划和执行审计工作 rIu>JyC"p 2+|[e_ Audit risks = inherent risk ×control risk ×detection risk blLX ncyD 审计风险=内在风险×控制风险×检查风险 v'|Dj^3[ .9`.\v6R Risk-based approach Ngg (<ZN 基于风险的办法 [x@iqFO9 vZ*593C8 Understanding the entity and knowledge of the business +jHL==W& 了解商业的实质和知识 p}C3<[Nk /ZAEvdO*P Assessing the risks of material misstatement and fraud ^D!UF(H 评估材料错报和舞弊的风险 ,\Cy'TSz J&lQ,T!?B Materiality (level), tolerable error GLEGyT?~ 重要性(级别),可容忍误差 9X!OQxmg xNT[(( Analytical procedures A6-JV8^ 分析程序 IuRKj8J)o
e\\ I, Planning an audit 0Tq6\: 规划审计工作 [~$9n_O94 La9dFe-uu{ Audit documentation: working papers 63ht|$G 审计文件:工作底稿 ;hRo}
+\l v\Q${6kEtx The work of others ni9/7
其他机构的文件 si)920?E& >YD?
pDPb/ Rely on the work of experts 94H 6` 依靠专家的工作 g&v2=&aj T'FRnC^~ Rely on the work of internal audit /I="+ 依靠内部审计工作 ~Q5L)}8N
&g|-3)A 3. Internal control I:[3x2H 内部控制 $dq
R]' NCBS=L: The evaluation of internal control systems "(/.3`g 对内部控制系统的评估 l,L#y4# c}lUP(Ss Tests of control |_Z(}%
<o 控制测试 Xn4U!<RT" 98G>I(Cw% Substantive procedures (time, nature, extent) Hcuvu[)T" 实质性程序(时间,性质,程度) Q!MS_
#O h8Kri}z; M Transaction cycles: revenue, purchases, inventory, etc. IrJCZsk 交易周期:收入,采购,库存等。 GoZr[=d A@+pvC& 7@5}WNr 4.Audit evidence Y@F@k(lOo 审计证据 r:<UV^; 9l
R Mrh@9g Obtain sufficient, appropriate audit evidence !Mceg 获取足够、适当的审计证据 F:1w%#6av 2{% U\^- Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations =rGjOb3+ 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 ]^p6dbzWe >`SIB; &>j The audit of specific items {|bf` 审计的具体项目 LDx1@a|83 K#kU6/ Receivables: confirmation 8:TN,p 应收帐款:确认 V`m'r+ Y +g>)Bur Inventory: counting, cut-off, confirmation of inventory held by third parties ?V3e;n 存货:数量,减值,第三方持有存货的确认 {rBS52,Z# QGs\af Payables: supplier statement reconciliation, confirmation *xI0hFJIM 应付帐款:供应商的申明一致,确认 s,)Z8H .k|8nNj Bank and cash: bank confirmation uPQ:}zL2 银行存款和现金:银行的确认 l`M{Ravvn* k|'{$/n Auditing sampling V'K1kYb 审计抽样 ^
9UKsy/q ,C1}gPQ6< 5.Review
V)mitRaV 复核 8XIG<Nc [< Bk% B5 Subsequent events Y
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%X 随后发生的事件 +`>Tuz~ [W;iR_7T5 w9Bbvr6 b*&AIiT ZxFRE#y~2 Going concern t2uX+1F 持续关注 CB]#`|f c@>Tzk%?" Management representations n** W 与管理层的交涉沟通 o'O;69D]tX 8lk@ev=O& Audit finalization and the final review: unadjusted differences e:D8.h+&} 审核定稿和最后审查:未经调整的差异 la+RK F!(Vg ?Dm={S6 6. Reporting \"Jgs. 报告 ?5-Y'(r 学会计论坛bbs.xuekuaiji.com wrI66R}@ Appendix 0h=NbLr|S- 附录 @)k/t>r( Audit procedure jkTC/9AE| 审计程序 /vO8s??