1. Assurance engagements and external audit
保证约定和外部审计
9f+RAN( VXKT\9g3A Materiality, true and fair presentation, reasonable assurance b:MG@Hxc 物质性,真实公平的描述,合理的保证 ]7/gJ>g, NGTe4Crx Appointment, removal and resignation of auditors AtHS@p 审计人员的的任命、免职和辞职 cyF4iG'M,y N6/T#UVns Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion ltA/ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 ARB7>" kW-81 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior ><Z'D 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 J=}F2C
@.$MzPQQI Engagement letter w6zBVi 约定书(委托书) Yp5L+~J[ m_lrPY- 2. Planning and risk assessment *xH\)|3, 规划和风险评估 ImkrV{,e `deYi 2z General principles TQ'E5^ 一般原则 F!
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R Plan and perform audits with an attitude of professional skepticism Zf:]Gq1 持专业的怀疑态度计划和执行审计工作 Cvn$]
bt/s 9([6d.`~ Audit risks = inherent risk ×control risk ×detection risk ($d4:Ww 审计风险=内在风险×控制风险×检查风险 \{v,6JC 8z T0_vw Risk-based approach (B#(
Z= 基于风险的办法 0HibY[_PbD >BoSw&T$Q Understanding the entity and knowledge of the business ~j&?/{7I 了解商业的实质和知识 1f//wk| 3%
vis\~^ Assessing the risks of material misstatement and fraud #A<"4#} 评估材料错报和舞弊的风险 J r*"V` Gp|JU Fo Materiality (level), tolerable error @ss):FwA 重要性(级别),可容忍误差 d"&3Q_2CD GU6qIz| Analytical procedures BKb<2 分析程序 f=_g8+}h nNR:cGfG Planning an audit K
wFXB 规划审计工作 r+
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JvJ;bFXD Audit documentation: working papers 5gK~('9'?1 审计文件:工作底稿 J(9=T<%T \Jpw1,6 The work of others z8iENECwj 其他机构的文件 c@OP5L>{ p":zrf'(6 Rely on the work of experts yazZw}}; 依靠专家的工作 &?T ${*~ wn84?$BGd Rely on the work of internal audit W_JhNe 依靠内部审计工作 VGJDqm! ` :5,e/5, 3. Internal control Xj,j0 内部控制 8=4^Lm 5
,ZRP'oI The evaluation of internal control systems uUS)#qM| 对内部控制系统的评估 kI+b <$:D V9{B}5KC
Tests of control :,YLx9i> 控制测试 r@|ZlM@O X_?%A54z? Substantive procedures (time, nature, extent) b|wWHNEdb, 实质性程序(时间,性质,程度) ^[TOZXL`: cx:jUsb6 Transaction cycles: revenue, purchases, inventory, etc.
0w}{(P; 交易周期:收入,采购,库存等。 &kx\W) hht+bpHl #pa\2d| 4.Audit evidence cYD1~JX. 审计证据 i
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P Obtain sufficient, appropriate audit evidence %kW3hQ<$ 获取足够、适当的审计证据 llqDT-cp v>k b^38 Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations C$y fMK,,N 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 >fwlg- GfNWP
The audit of specific items )$F6 审计的具体项目 ._(z~3s _w%s(dzk Receivables: confirmation d<?X3&J 应收帐款:确认 #tP )-ww P.1Qc)m4 Inventory: counting, cut-off, confirmation of inventory held by third parties v1K4 $&{F 存货:数量,减值,第三方持有存货的确认 ,s81rJ- rr4
_8Rf Payables: supplier statement reconciliation, confirmation U\;Ml 应付帐款:供应商的申明一致,确认 |{!Ns +' J\GKqt;5@ Bank and cash: bank confirmation Xr)g 银行存款和现金:银行的确认 JrxP,[q
JG U)b&zZc; Auditing sampling #nDL 审计抽样 v6(,Ax& uTUa4^]* 5.Review
lDH_ Y]bM 复核 `|NevpXY1 jaNH](V Subsequent events ls]Elo8h1f 随后发生的事件 -KA4Inn]5
`F@f?*s: "$4hv6 s s'2y%E# @Zh8 QI+ Going concern uRs9}dzv 持续关注 B=^2g}mgK ,Zr YJ< Management representations >sB=\ 与管理层的交涉沟通 d`<#}-nh W *|OOa' Audit finalization and the final review: unadjusted differences vLD:(qTi 审核定稿和最后审查:未经调整的差异 Hv+:fr" <w%DyRFw3 RNl\`>Cz 6. Reporting _4!7
zW^ 报告 yqC+P 学会计论坛bbs.xuekuaiji.com .v$ue` Appendix }.w#X 附录 =/M$
<+ Audit procedure ^glbxbhI4 审计程序 upZYv~Sa