1. Assurance engagements and external audit
保证约定和外部审计 %pwm34 TTOd0a Materiality, true and fair presentation, reasonable assurance U|
N`X54 物质性,真实公平的描述,合理的保证 Q?Nzt;)!. !Uj !Oy Appointment, removal and resignation of auditors oOUVU}H 审计人员的的任命、免职和辞职 RK'( {1 T8
Khm O Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 5cfzpOqr0 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 P&F)E#Sa "3^6 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior KBJ|P^W5j 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 F2:7UNy, V) a6H^l Engagement letter 3p^WTQ>( 约定书(委托书) D8dTw {C \JyWKET::_ 2. Planning and risk assessment w}(xs)`num 规划和风险评估 !tbRqW6v )0GnTB;5Z General principles =Q|}7g8o 一般原则 _c(=> UfkRY<H Plan and perform audits with an attitude of professional skepticism 9m'[52{o 持专业的怀疑态度计划和执行审计工作 m+u>%Ys` zm~~mz A Audit risks = inherent risk ×control risk ×detection risk n>eIQaV 审计风险=内在风险×控制风险×检查风险 W4#:_R,&, 4]+ ^K` Risk-based approach 2;&13%@! 基于风险的办法 Y"lxh/l$} Y^!40XjrD Understanding the entity and knowledge of the business z)]EB6uRg 了解商业的实质和知识 .(hb8 rCM 1a)_Lko Assessing the risks of material misstatement and fraud +<q^[<pS 评估材料错报和舞弊的风险 )RkU='lB " DRzpV6s Materiality (level), tolerable error sEj:%`l| 重要性(级别),可容忍误差 j)]'kg P"]+6sm&es Analytical procedures AnyFg)a< 分析程序 -w2ga1 8bysg9H0 Planning an audit FQ87[|
S 规划审计工作 +
zrwz\ Sx ~_p3_5U Audit documentation: working papers C=m Y 审计文件:工作底稿 @t2 Q5c 000$ZsW? The work of others 9D|
FqU | 其他机构的文件 I^wj7cFo5 -'0AV,{Z Rely on the work of experts njX:[_& 依靠专家的工作 WR-C_1-pT 0Fw\iy1o Rely on the work of internal audit (o:CxhV 依靠内部审计工作 C0fA3y72
I/>IB 3. Internal control Q* 4q3B& 内部控制 eHJ7L8# XH2SEeh The evaluation of internal control systems N1Z8I: 对内部控制系统的评估 395o[YZx* x2B"%3th0 Tests of control :aqh8b
v 控制测试 w2,T.3DT ~p
A;j7* Substantive procedures (time, nature, extent) hHg
gH4T 实质性程序(时间,性质,程度) rzmk-V nSow$6T_ Transaction cycles: revenue, purchases, inventory, etc. ~ghz%${` 交易周期:收入,采购,库存等。 1h#k&r#*3 B5cyX*! ? b c4x"]! 4.Audit evidence u7C{> 审计证据 z\h+6FCD W@C56fCa Obtain sufficient, appropriate audit evidence :fYwFD( 9 获取足够、适当的审计证据 (XwLKkw0n mce`1Tjw Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations 5muW*7 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 0V#t ;`Q3 h]MVFn{ The audit of specific items GufP[|7b- 审计的具体项目 w.Vynb
5p|@ ) Receivables: confirmation 5>@uEebkv] 应收帐款:确认 I:_*8el&d )c '>E4> Inventory: counting, cut-off, confirmation of inventory held by third parties ._&lG3' 存货:数量,减值,第三方持有存货的确认 lp}WB d+ SN{*:\>, Payables: supplier statement reconciliation, confirmation IeB6r+4| 应付帐款:供应商的申明一致,确认 sBb.Y
k UvZ@"El Bank and cash: bank confirmation L_|
uB 银行存款和现金:银行的确认 q-G|@6O a!:8`X~[/$ Auditing sampling $048y
X 7M 审计抽样 oyt//SE n2{{S(N 5.Review
w~U`+2a3 复核 ]`sIs= _[ ]jb4Z Subsequent events &7T
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V 随后发生的事件 J=X%
xb T{<@MK%],d j?f <hQ icul15'i
`,Nn4 Going concern SO<m(o)G2 持续关注 kNj3!u$ (`]*Y(/2G Management representations eM+;x\jo? 与管理层的交涉沟通 >NRz*h # ^A[`NYK Audit finalization and the final review: unadjusted differences '
f$L 审核定稿和最后审查:未经调整的差异 ,
imvA5 yJ8}*Gj& _qeuVi=A 6. Reporting 5;
PXF 报告 06^1#M$' 学会计论坛bbs.xuekuaiji.com U('<iw,Yy Appendix %p2x^air 附录 _`_
IUuj$E Audit procedure UB$`;'|i 审计程序 v$m[#&O^V?