1. Assurance engagements and external audit
保证约定和外部审计 D n^RZLRhy q~lmOT~E Materiality, true and fair presentation, reasonable assurance !,]_tw>R 物质性,真实公平的描述,合理的保证 Wh7$')@ cP-6O42 Appointment, removal and resignation of auditors y3lsAe# 审计人员的的任命、免职和辞职 qzXch["So Q~`n%uYg\{ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion IP-mo!Y. 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 >R6Me*VR v6FYlKU@8 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior hTF]-&
hZ 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 TMbj]Mso r__uPyIMG/ Engagement letter tH$Z_(5
约定书(委托书) %@LVoP!@! (URWicaB 2. Planning and risk assessment ibh!8" [ 规划和风险评估 m}k rG .Sm7na
K General principles `.@N9+Aj 一般原则 |[0|j/V%O RszqDm Plan and perform audits with an attitude of professional skepticism cu|{cy- 持专业的怀疑态度计划和执行审计工作 +Oo>V~ 'wDNP_ Audit risks = inherent risk ×control risk ×detection risk ' y1=Z 审计风险=内在风险×控制风险×检查风险 + ~HL"Vv r@ ]{
`qA Risk-based approach V5m4dQ>t 基于风险的办法 3(X"IoNQ
Rb?6N Understanding the entity and knowledge of the business Y~,N,>nITu 了解商业的实质和知识 -(dc1?COi AFyf7^^k Assessing the risks of material misstatement and fraud w18kTa!4@ 评估材料错报和舞弊的风险 HI55):Eb H_Vf_p? Materiality (level), tolerable error :\>@yCD 重要性(级别),可容忍误差 *?cE]U6; sdrALl;w| Analytical procedures %kUIIHV} 分析程序 ?
3Td>x cZi/bIh Planning an audit n"*A. 规划审计工作 |-bAzt D >$9( Audit documentation: working papers (k4> I"x) 审计文件:工作底稿 re:=fC:t5A qh{hpX)\D The work of others 2+50ezsId 其他机构的文件 ;
&$djP y\]:&)?&C^ Rely on the work of experts \G:\36l 依靠专家的工作 N"Q-xK JHBX'1GQa Rely on the work of internal audit qq
G24**9v 依靠内部审计工作 e2~&I`ct G[GSt`LVS` 3. Internal control 4vC
{ G. 内部控制 bejvw?)S. B
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!HM{- The evaluation of internal control systems ly9.2<oz}L 对内部控制系统的评估 rZEL7{ Tc$Jvy-G4A Tests of control ]y:2O
P 控制测试 _XvSe]`f` RG4T9eZq Substantive procedures (time, nature, extent) +G)L8{F
Y( 实质性程序(时间,性质,程度) 'GcN9D *Yj!f6 8 Transaction cycles: revenue, purchases, inventory, etc. %|Sh|\6A! 交易周期:收入,采购,库存等。 >|IUjv2L Pv@Lx+k zT4SI'r?f
4.Audit evidence _HjS!(lMk 审计证据 Xy0*1$IS] ,ELbm Obtain sufficient, appropriate audit evidence YBF|0A{[Y 获取足够、适当的审计证据 =MMU(0 E <
2{g[le Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations DC+p
s 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 hhRUC&Y%V v"-@'qN' The audit of specific items `3GYV|LeQ 审计的具体项目 vf^`' R<]f[ Receivables: confirmation cc37(=oKL 应收帐款:确认 o y{
{d },#@q_E Inventory: counting, cut-off, confirmation of inventory held by third parties +9yV'd>U 存货:数量,减值,第三方持有存货的确认 ?y"=jn ?9W2wqN>o Payables: supplier statement reconciliation, confirmation xQ~}9Kt\ 应付帐款:供应商的申明一致,确认 6)5Akyz4V pQ2'0u5w5 Bank and cash: bank confirmation f i#p('8 银行存款和现金:银行的确认 /fh[_!qN -aSj- Auditing sampling iTUOJ3V7i 审计抽样 Ct@O S227x s&.VU|=VQ@ 5.Review
!I)wI~XF)5 复核 a>6@1liT #z$g1\v Subsequent events >_esLsPWh] 随后发生的事件 EUGN`t-M `!- w^
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U2)n3y Ah#bj8} Going concern $e#V^dph 持续关注 )+L.$h Le,e,#hiY Management representations k
z{_H`5. 与管理层的交涉沟通 >oYr=O P80mK-Iyv_ Audit finalization and the final review: unadjusted differences lE|Hp 审核定稿和最后审查:未经调整的差异 2,T^L(] "1I\~]] Z~[EZgIg 6. Reporting R%EpF'[~[ 报告 E'KKR1t 学会计论坛bbs.xuekuaiji.com a|Yry Appendix #]SiS2lM# 附录 4arq
lzlo Audit procedure 6v1F.u 审计程序 {VK