1. Assurance engagements and external audit
保证约定和外部审计 n9/0W%X> J$/BH\ Materiality, true and fair presentation, reasonable assurance JIKxY$GS 物质性,真实公平的描述,合理的保证 Bt7v[Ot
'CO[s.03 Appointment, removal and resignation of auditors !K~$-jlT 审计人员的的任命、免职和辞职 ]bE?n.NwZ 7c]Ai Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion /P"\+Qp 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 |<
FCt-U dsZ( D:) Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior PQ"%Z.F" 职业道德:独立,客观,完整,专业能力,应有的谨慎,保密,职业行为 [=F
|^KL "s<lLgi Engagement letter 9x{prCr 约定书(委托书) +vSE} *>$)#?t 2. Planning and risk assessment <sl
q1 规划和风险评估 JsEEAM:w V@'S#K# General principles gbf=H8] 一般原则 =?Md&%j
qML*Kwg Plan and perform audits with an attitude of professional skepticism V(uRKu
x 持专业的怀疑态度计划和执行审计工作 10IPq#Jj pDq_nx9 Audit risks = inherent risk ×control risk ×detection risk y+afUJT 审计风险=内在风险×控制风险×检查风险 32P ]0&_O ^tcBxDC"] Risk-based approach Y(Ezw !a 基于风险的办法 Y mjS!H
:=eUNH Understanding the entity and knowledge of the business 2vQ^519 了解商业的实质和知识 dKTAc":-} <u wCP4E Assessing the risks of material misstatement and fraud n1(X%%2 评估材料错报和舞弊的风险 E"&9FxS]^ BQ0\+ Materiality (level), tolerable error Ka\b_P& 重要性(级别),可容忍误差 6|cl`}g_j wx5*!^&j Analytical procedures
"1Aus 分析程序 fr2w k}/b oa !P]r Planning an audit ,x.)L=Cx8 规划审计工作 ZUW>{'[K yvisoZX Audit documentation: working papers T=dvc} 审计文件:工作底稿 bI(98V,t U/o}{,$A The work of others s2=X>,kz? 其他机构的文件 Hvo27THLo &~f_1< Rely on the work of experts S,RJ#.:F[t 依靠专家的工作 C~V$G}mM j!7Uj] Rely on the work of internal audit %]oLEmn}y 依靠内部审计工作 ~'=4K/39 S6tH!Z=(g 3. Internal control 3[Iw%% q 内部控制 Fsj[J E n5>N9lc The evaluation of internal control systems rapca' 对内部控制系统的评估 t&]Mt7 rNyK*Wjt Tests of control V7_??L%Ct` 控制测试 UOOme)\> zAUfd[g Substantive procedures (time, nature, extent) 6|}mTG^ 实质性程序(时间,性质,程度) nB0ol-< 0+pJv0u Transaction cycles: revenue, purchases, inventory, etc. _I4sy=tYXK 交易周期:收入,采购,库存等。 >K%x44| nTKfwIeg5 ,$-PC=Ti( 4.Audit evidence [F EQ@ 审计证据 3v U (4}@
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Obtain sufficient, appropriate audit evidence Q#KjX;No 获取足够、适当的审计证据 3:
Uik -m/4\D Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations _AYF'o-Cm 财务报表要求包含:完整性、发生、存在、计量、描述和披露、权利与义务 {H2i+"cF 54w-yY The audit of specific items BUyA] 审计的具体项目 m.1BLN[9 063;D+ Receivables: confirmation 0aWb s$FyU 应收帐款:确认 j83
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lB2gr^ Inventory: counting, cut-off, confirmation of inventory held by third parties I&Y(]S,cU 存货:数量,减值,第三方持有存货的确认 O]lfs>>x D9en Payables: supplier statement reconciliation, confirmation ? Q}{&J 应付帐款:供应商的申明一致,确认 2wQ
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C+o;: Bank and cash: bank confirmation ,-)1)R\. 银行存款和现金:银行的确认 mX^RSg9 E} $ cSZX#\ Auditing sampling aDuanGC/V 审计抽样 gzF&7trN +$5^+C\6A 5.Review
{wI0 =U 复核 6bba}P +F|[9o
z Subsequent events 6-"&jbvm 随后发生的事件 46~ug5gV NO^(D+9
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wI$ x}d\%*B #Gx@\BE{ Going concern wn`budH?c8 持续关注 )
|vFrR 1~Nz6 Management representations "Q1hP9xV 与管理层的交涉沟通 UlrY 4<|u~n*JF Audit finalization and the final review: unadjusted differences 7|
rT*-Ia 审核定稿和最后审查:未经调整的差异 5S LF1u; 9[Mu h 8s*FI 6. Reporting \m&:J>^ 报告 K-ebAaiC 学会计论坛bbs.xuekuaiji.com .+yJ'*i$d Appendix bX,Z<BvbF 附录 P;Ox| Audit procedure
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L*U 审计程序 Dg`W{oj