1. Assurance engagements and external audit
保证约定和外部审计 t6"%3#s [Gb.
JO}X Materiality, true and fair presentation, reasonable assurance {T$9?`h~M 物质性,真实公平的描述,合理的保证 q_[o"wq/ MS~(D.@ZS Appointment, removal and resignation of auditors #4<SAgq 审计人员的的任命、免职和辞职 t%0VJB,Q2 @alK;\ Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion C_}]`[ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 C`hU] %v
M-mbX Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 5uGq%(24 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 ?=sDM& ' Tv,[DI + Engagement letter Ko<
:Z)PS 约定书(委托书) jp%S3) I3L<[-ZE 2. Planning and risk assessment m e$Z~/Akm 规划和风险评估 gh]cXuph Cv.C;H General principles oWT3apGO 一般原则 IVY]Ek EG~ g
wRZ%.Cn Plan and perform audits with an attitude of professional skepticism pI\]6U 持专业的怀疑态度计划和执行审计工作 A:%`wX} 03X1d- Audit risks = inherent risk ×control risk ×detection risk tCH!my_ 审计风险=内在风险×控制风险×检查风险 4
SxX3Fw ASA,{w] Risk-based approach k(nW#*N_ 基于风险的办法 z2~til s2V:cMXFn Understanding the entity and knowledge of the business `4J$Et%S 了解商业的实质和知识 %$Tji eu-*?]&Di Assessing the risks of material misstatement and fraud pz}.9 yI
8 评估材料错报和舞弊的风险 Se}c[|8 e#8Q L Materiality (level), tolerable error zR:L!S 重要性(级别),可容忍误差 ~q.F<6O %J?xRv! Analytical procedures N
:/D+L 分析程序 4xje$/_d
O,f?YJ9S Planning an audit `*R:gE= 规划审计工作 n b?l
TX~ N=}A Z{$ Audit documentation: working papers I+!0 O 审计文件:工作底稿 [}=B8#Jl-C L L~%f
&_ The work of others IOmfF[ 其他机构的文件 K+3=tk]W9u F^;ez/Gl Rely on the work of experts hMO=#up& 依靠专家的工作 R&k<AZ \r+
a GB Rely on the work of internal audit .Yn_*L+4* 依靠内部审计工作 /(*q}R3Kfo ",; H`V 3. Internal control .M%}X7 内部控制 ^hM4j{|&M 29.h9
1 The evaluation of internal control systems $%#!bV 对内部控制系统的评估 *^ZV8c} ]{@-HTt Tests of control Why`ziks 控制测试 JK5gQ3C[
e*NnVys Substantive procedures (time, nature, extent) hRhe& ,v 实质性程序(时间,性质,程度) d\8l`Krs[_ \_f(M| Transaction cycles: revenue, purchases, inventory, etc. on`3&0,. 交易周期:收入,采购,库存等。 ?Z/
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C"] 4.Audit evidence &Ok):` 审计证据 !%c\N8<>GD )Ql%r?(F+ Obtain sufficient, appropriate audit evidence %>{0yEC 获取足够、适当的审计证据 ^<2p~h0
\ NC(~l Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations @Jw-8Q{ 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 1mG-}
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|w? The audit of specific items 0\P1; ak% 审计的具体项目 %7+qnH*;r 4H&+dRI" Receivables: confirmation 3
Za} b| 应收帐款:确认 [{,1=AB N<}5A% Inventory: counting, cut-off, confirmation of inventory held by third parties T_4/C2 存货:数量,减值,第三方持有存货的确认 wnC81$1l~ *$g-:ILRuZ Payables: supplier statement reconciliation, confirmation Y$@?.)tY 应付帐款:供应商的申明一致,确认 "4{r6[dn J)-x!y> Bank and cash: bank confirmation
.?$gpM?i 银行存款和现金:银行的确认 Q*Pq{]0K cbTm'}R(G Auditing sampling }qD\0+`qi 审计抽样 . $vK&k c\j/k[\< 5.Review
eJ-nKkg~a 复核 `;egv
*!P Cw&KVw* Subsequent events xJ.M;SF4 随后发生的事件 =t?F6)
Q =T7.~W }N52$L0[ nqUV tKXI
k9e Going concern sFRQe]zCcP 持续关注 yJIscwF {+>-7
9b Management representations cw
<l{A 与管理层的交涉沟通 jmG~Un M c-sfg>0 ^ Audit finalization and the final review: unadjusted differences u=e{]Ax#} 审核定稿和最后审查:未经调整的差异 ]7A'7p$Y fp"W[S|uL wUJcmM; 6. Reporting q!@4~plz 报告 =Dj#gV 学会计论坛bbs.xuekuaiji.com %8v\FS Appendix 6_B]MN!( 附录 R=\IEqqsi Audit procedure I7]8Y=xf 审计程序
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