1. Assurance engagements and external audit
保证约定和外部审计 .21[3.bp/q w64 /$ Materiality, true and fair presentation, reasonable assurance L6S!?t.{Yv 物质性,真实公平的描述,合理的保证 V`Ve__5; i7]\}w| Appointment, removal and resignation of auditors xV@/z5Tq 审计人员的的任命、免职和辞职 X&R,-^ 7~(|q2ib Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion yzJ
VU0s 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 !jZX
h1g% :=9?XzCC Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior Q v=F' 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 xaiA2 91Bl{ Engagement letter t:|knZq 约定书(委托书) N0TEVDsk Qxb5Y)/jn 2. Planning and risk assessment [AgS@^"sf5 规划和风险评估 \0.
c_ 0G@sj7)] General principles {Yp>h5nwM_ 一般原则 R)4L]Z
F 7S+_eL^ Plan and perform audits with an attitude of professional skepticism :2^j/ 持专业的怀疑态度计划和执行审计工作 cVCylRU" &)Y26*(` Audit risks = inherent risk ×control risk ×detection risk kaybi 0 审计风险=内在风险×控制风险×检查风险 <*I%U] c!#DD;<Q Risk-based approach q
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W 基于风险的办法 cbsU!8 hbfTv;=z Understanding the entity and knowledge of the business OX|nYTp 了解商业的实质和知识 Z1u:OI@( 8)n799<. Assessing the risks of material misstatement and fraud nSUQ Eho< 评估材料错报和舞弊的风险 NJ"
d` <*O~?=6p Materiality (level), tolerable error i4"BN,NZ{ 重要性(级别),可容忍误差 g?Jx99c; ig:E`Fe@ Analytical procedures ^B)iBfZ 分析程序 9a4Xf%!F>z 'L$%)`;e Planning an audit c*iZ6j"iI 规划审计工作 MA9Oi(L)K YXeL7W Audit documentation: working papers g~,"C8-H 审计文件:工作底稿 ean_/E %=C49(/K_ The work of others 0A$x'pU) 其他机构的文件 |#uA(V 9WE_9$<V Rely on the work of experts Hrz#S o\# 依靠专家的工作 T_T@0`7 ?"23X Ke Rely on the work of internal audit 2|2'? 依靠内部审计工作 ,LD[R1TU8 V)HX+D> 3. Internal control 7-p9IFcA 内部控制 O+ ].' ji'NR The evaluation of internal control systems Rn] `_[)*~ 对内部控制系统的评估 w0`aW6t# 6Ja} N Tests of control "DWw]\xO]( 控制测试
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U{F A}./ ;[ Substantive procedures (time, nature, extent) LI`L!6^l 实质性程序(时间,性质,程度) cu)ssT k(<: Transaction cycles: revenue, purchases, inventory, etc. }a=<Gl|I;w 交易周期:收入,采购,库存等。 m*'^*
# SEf:u q#}#A@Rg 4.Audit evidence -)='htiU 审计证据 1Z.
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l Obtain sufficient, appropriate audit evidence . \/jy]Y 获取足够、适当的审计证据 rU
g<(/c /Mac:;W` Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations l'Oz-p.@ 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 Etv!:\\[ 960[.99 The audit of specific items >a6{y 审计的具体项目 (4;m*'
X +>v3&[lGv Receivables: confirmation A"yiXc-N~\ 应收帐款:确认 5"5tY ao+lL
Cr Inventory: counting, cut-off, confirmation of inventory held by third parties HNFG:t9 存货:数量,减值,第三方持有存货的确认 YU*u! Ib8*rL0p<L Payables: supplier statement reconciliation, confirmation '>8IOC 应付帐款:供应商的申明一致,确认 tBJCfM c/K:`XP~ Bank and cash: bank confirmation nTy8:k '] 银行存款和现金:银行的确认 1R}rL#h;= G=1&:nW' Auditing sampling nTG @=C# 审计抽样 o8PK,!Pl 4Lg!54P8 5.Review
3I}(as{Rp 复核 ] 2Vu+AP 3e)W_P*0? Subsequent events NU]+ {7 随后发生的事件 @ PboT1 Z}b25) g?TPRr~$9 ~2HlAU))<& >g
{w, Going concern fN!ci'] 持续关注 G}|!Jdr 1" k_l.\,0 Management representations ?.A~O-w 与管理层的交涉沟通 "7G> #![9QUvcf Audit finalization and the final review: unadjusted differences -l:4I6-hi 审核定稿和最后审查:未经调整的差异 bi@z<Xm% E4CyW [WfigqY`b* 6. Reporting 9 a$\l2 报告 '<$!?=" 学会计论坛bbs.xuekuaiji.com h?8I`Z)h Appendix 55%j$f
附录 t9QnEP' Audit procedure 5
{PT 审计程序 .eNeqC