1. Assurance engagements and external audit
保证约定和外部审计 s=#IoNh _tL+39 u Materiality, true and fair presentation, reasonable assurance *{W5QEa 物质性,真实公平的描述,合理的保证 ar+mj=m C yC<{D+ Appointment, removal and resignation of auditors oV?tp4& 审计人员的的任命、免职和辞职 @)&b..c?_ i051qpj Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion rsBF\(3b~ 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 5{#9b^ SAs'u"EB Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior /r@P\_ 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 SynxMUlA W#e:r z8= Engagement letter WP32t@ 约定书(委托书) ig; ~
T [rTV)JsTb 2. Planning and risk assessment 9^0 'VRG 规划和风险评估 JC{}iG6r+ h1fJ`WT6, General principles {0QD-b o 一般原则 \#tr4g~u a&L8W4 Plan and perform audits with an attitude of professional skepticism )%X\5]w` 持专业的怀疑态度计划和执行审计工作 ksDG8^9>] \'E _ Audit risks = inherent risk ×control risk ×detection risk QI=SR 审计风险=内在风险×控制风险×检查风险 =eac,]31 HH^{,53% Risk-based approach !"2OcDFx 基于风险的办法 Km+29 q>Px Understanding the entity and knowledge of the business DLS-WL 了解商业的实质和知识 !}1n?~]` zLxWyPM0; Assessing the risks of material misstatement and fraud )@K|Co 评估材料错报和舞弊的风险 ;quGy3 ^<% w'*gR Materiality (level), tolerable error =<e# 2 重要性(级别),可容忍误差 H}U&=w' G^2"\4R]p Analytical procedures S0yPg9v 分析程序 j zPC9 gdT^QM:y4$ Planning an audit b-O4IDIT 规划审计工作 OOk53~2id kW,yZ.?f Audit documentation: working papers Q?Nzt;)!. 审计文件:工作底稿 sdO;vp^:b hD$U8~zK The work of others Me`"@{r|# 其他机构的文件 P&F)E#Sa N{q'wep Rely on the work of experts uq%RZF
z(v 依靠专家的工作 $ o t"Du
M>]%Iu Rely on the work of internal audit 5#fLGXP 依靠内部审计工作 }pTj8Tr
#!hpe^t 3. Internal control XsR%_eT 内部控制 jkdNisq37 ,F*e^#> The evaluation of internal control systems
RB\WttI 对内部控制系统的评估 c:$:j,i} {?jdPh Tests of control q2f/#"k 控制测试 sZbzY^P VAthQ< Substantive procedures (time, nature, extent) O.4"h4{' 实质性程序(时间,性质,程度) sEj:%`l| wM yPR_ Transaction cycles: revenue, purchases, inventory, etc. (
ou:"Y 交易周期:收入,采购,库存等。 Bdg*XfXXk a-}%R {&;b0'!Tf 4.Audit evidence Mb9q<4 审计证据 k}O|4*.B
T m3XH3FgKz Obtain sufficient, appropriate audit evidence y-@!, @e 获取足够、适当的审计证据 WR-C_1-pT "TV.$s$. Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations >4VU 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 bOFLI#p& ,G:4H%? The audit of specific items %%Kg'{-: 审计的具体项目 395o[YZx* `kv$B3 Receivables: confirmation u}rot+)% 应收帐款:确认 YBCjcD[G ?% X9XH/! Inventory: counting, cut-off, confirmation of inventory held by third parties MUe'xK 存货:数量,减值,第三方持有存货的确认 UbibGa=
) b c4x"]! Payables: supplier statement reconciliation, confirmation 1;xw)65 应付帐款:供应商的申明一致,确认 ?|8Tgs@+ Fa!)$eb7 Bank and cash: bank confirmation =qtoDe 银行存款和现金:银行的确认 0V#t ;`Q3 OT&E)eR Auditing sampling cMWO_$ 审计抽样 +7Lco"\w< Ntnmd 5.Review
)c '>E4> 复核 by
U\I5 ,?`1ve_K< Subsequent events /kA19E4 随后发生的事件 r^E]GDz &o/4hnHYt w&"w" ?Bzi#Z ~0-764% Going concern VqL
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f 持续关注 bQy%$7UmX, bVeTseAG Management representations _0*>I1F~ 与管理层的交涉沟通 ]X~g@O{>_ LZ)m](+M Audit finalization and the final review: unadjusted differences dT)KvqX 审核定稿和最后审查:未经调整的差异 8>{W:?I daIL> c" ,
imvA5 6. Reporting ewrWSffe 报告 /HuYduGdP 学会计论坛bbs.xuekuaiji.com ZGpTw[5ql Appendix 3Y{)(%I 附录 UB$`;'|i Audit procedure kr(<Y| 审计程序 2-V)>9
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