1. Assurance engagements and external audit
保证约定和外部审计 Zp_(vOc
[4Z 31v> Materiality, true and fair presentation, reasonable assurance "/#JC}] 物质性,真实公平的描述,合理的保证 H"C'<(4*\ +]db- Appointment, removal and resignation of auditors ^u/%zL 审计人员的的任命、免职和辞职 |y\Km ou|emAV
Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion -EjXVn! vQ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 7io["zW
--$o$EP` Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior XH:*J+$O 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
5\- uo pJpapA2l*6 Engagement letter ^4y]7p 约定书(委托书)
CT|+? $Gn.G_"v 2. Planning and risk assessment <#63tN9 规划和风险评估 EP;/[O |D3u"Y!:^ General principles ~}/Dl#9R! 一般原则 o_b[ * i%glQT Plan and perform audits with an attitude of professional skepticism
PJnC 持专业的怀疑态度计划和执行审计工作 ]|;+2@kDR BxY t*b% Audit risks = inherent risk ×control risk ×detection risk -+9[X*VCc 审计风险=内在风险×控制风险×检查风险 # kI> ?mQ^"9^XS Risk-based approach c
pY{o^ 基于风险的办法 prBLNZp 5/48w-fnZ Understanding the entity and knowledge of the business ZSMed(//b 了解商业的实质和知识 7*'/E#M +Qs]8*^?; Assessing the risks of material misstatement and fraud Z5{a7U4z_ 评估材料错报和舞弊的风险 tiK?VwaKI Ae)xFnuq3 Materiality (level), tolerable error ]n ?x tI 重要性(级别),可容忍误差 R{hX--|j
k#*-<1 Analytical procedures z(PUoV:? 分析程序 'Pz%c}hJ z*Sm5i&)_q Planning an audit g
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` 规划审计工作 [;E%o^/^ C
\ Cc[v Audit documentation: working papers >&L|oq7$ 审计文件:工作底稿 D{|q P
nE4 2`yhxO The work of others a(Y'C`x 其他机构的文件 ;r
h.6D l 8$Q`wRt(% Rely on the work of experts gmTBT#{6yH 依靠专家的工作 }ze+ tf +,Dc0VC? Rely on the work of internal audit #kg`rrFr 依靠内部审计工作 #GsOE#*>T 2FcL-? 3. Internal control wAMg"ImJ 内部控制 fBO/0uW z,HhSW?&^ The evaluation of internal control systems Nk~}aj 对内部控制系统的评估 c?::l+ gW,[X( Tests of control t2&kGf" 控制测试 J )1 6K2e]r Substantive procedures (time, nature, extent) 5<?Ah+1 实质性程序(时间,性质,程度) |1tKQ0jg N'^>pSc4W| Transaction cycles: revenue, purchases, inventory, etc. rK~-Wzwu 交易周期:收入,采购,库存等。 {+N<
9(O lED!}h'4 >T$0*7wF 4.Audit evidence ~{x1/eH 审计证据 "EW8ll7r %cNN<x8 Obtain sufficient, appropriate audit evidence D)
* 获取足够、适当的审计证据 S :HOlJze 6fwNlC/9 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations `At.$3B 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 n}p G&&;q >Wg=
Tuef The audit of specific items l,ny=Q$[1' 审计的具体项目
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Q2i uLms0r\@! Receivables: confirmation "tCI_
Zi; 应收帐款:确认 #-az]s|N Bz+oMN#XJ Inventory: counting, cut-off, confirmation of inventory held by third parties uH_KOiF 存货:数量,减值,第三方持有存货的确认 , 3R=8 0JR/V68$ Payables: supplier statement reconciliation, confirmation cJKnB!iL5 应付帐款:供应商的申明一致,确认 [V}vd@*k l9p
6I Bank and cash: bank confirmation rcnH ^P 银行存款和现金:银行的确认 D#jwI,n}x iUKjCq02 Auditing sampling 5hs_k[q 审计抽样 $`pf!b2Z SA,~q& 5.Review
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S. 复核 ulR yt^bx| ITPE2x Subsequent events o.s'0xP] 随后发生的事件 f5}afPk 7o4E_ .* PW*Vfjf4 " <bjS {R$`YWk Going concern =D zrM% 持续关注 VPCI5mS_ "$BkO[IS Management representations gI:g/ R 与管理层的交涉沟通 f/\!=sa: r
#- Audit finalization and the final review: unadjusted differences ra^</o/
审核定稿和最后审查:未经调整的差异 cGot0' mB s/1r{;q =lNW1J\SW 6. Reporting UMcM&
yu- 报告 Q`CuZkP( 学会计论坛bbs.xuekuaiji.com (ls
G4&\0F Appendix %<i sdvF 附录 5 nt3gVy Audit procedure !D22HS
v(w 审计程序 T!
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