1. Assurance engagements and external audit
保证约定和外部审计 D!bKm[T \~@[QGKN Materiality, true and fair presentation, reasonable assurance j3x^<a\gJ 物质性,真实公平的描述,合理的保证 (C`FicY pg~zUOY Appointment, removal and resignation of auditors }+91s'/c 审计人员的的任命、免职和辞职 aho'|%y) ,4^9cFVo Types of opinion: unmodified opinion, modified opinion, adverse opinion, disclaimer of opinion 0?lp/|K 意见类型:无保留意见,保留意见,否定意见,拒绝表示意见 E`Jp(gK9F < /;Q8;0 Professional ethics: independence, objectivity, integrity, professional competence, due care, confidentiality, professional behavior 4F05(R8k 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 vKNt$]pm= 0jxO |N2) Engagement letter nG"tO'J6 约定书(委托书) ?HrK\f3wWO ~ X-)_zH 2. Planning and risk assessment q>_vE{UB 规划和风险评估 (^sh #ZG3|#Q=L General principles x9 &-(kBU 一般原则 dB@Wn!Y N\9}\Rk@ Plan and perform audits with an attitude of professional skepticism YfE>Pn'r 持专业的怀疑态度计划和执行审计工作 -DTB6}kw _W)`cr Audit risks = inherent risk ×control risk ×detection risk Lw*;tL<, 审计风险=内在风险×控制风险×检查风险 }.0Bl&\UK d"#
gO,H0 Risk-based approach Ua):y) A 基于风险的办法 9$Ig~W) PX;Vo~6 Understanding the entity and knowledge of the business weNzYMf% 了解商业的实质和知识 J+Q+&-a B\Xh3l]+j Assessing the risks of material misstatement and fraud 2Y400 评估材料错报和舞弊的风险 P DRnW :w@F?:C Materiality (level), tolerable error &J8Z@^ 重要性(级别),可容忍误差 b,nn&B5@{ gks ==|s. Analytical procedures tbtI1"$ 分析程序 1hl]W+9 ?2{bKIV_ Planning an audit Ls&+XlrX8 规划审计工作 25UYOK}! c\At0.QCA Audit documentation: working papers kr%2 w 审计文件:工作底稿 j5PL{6 )h#]iGVN} The work of others vu=me?m?( 其他机构的文件 #Mh{<gk%ax *c{wtl@ Rely on the work of experts 8O>}k 依靠专家的工作 VZ$=6CavH h;-a`@rO ; Rely on the work of internal audit l71gf.4g 依靠内部审计工作 P''X_1oMC S='
wJ@?; 3. Internal control zF8'i=b& 内部控制 syv$XeG=} -_NC%iN#C The evaluation of internal control systems Y2C9(Zk
U 对内部控制系统的评估 EM@;3.IO @9Q2$ Tests of control 9}5K6aQ 控制测试 [*)Z!) .-0%6]
cFD Substantive procedures (time, nature, extent) *5e+@rD` 实质性程序(时间,性质,程度) M`vyTuO3SO YzAFC11, Transaction cycles: revenue, purchases, inventory, etc. 'Hw4j:pS 交易周期:收入,采购,库存等。 z>;$im l
?/Y c8{]] 4.Audit evidence +Ng0WS_0 审计证据 . w H*sb ME^,
'& Obtain sufficient, appropriate audit evidence >E:<E'L 获取足够、适当的审计证据 ,LZX@'5 HRB[GP+ Assertions contained in the financial statements: completeness, occurrence, existence, measurement, presentation and disclosure, rights and obligations n,j$D62[ 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 0)|Q6*E> PmR* }Aw The audit of specific items ^N{ltgQY 审计的具体项目 fr[3:2g-_
/qU>5; Receivables: confirmation dRI^@n 应收帐款:确认 BI2; ex RKZ6}q1n Inventory: counting, cut-off, confirmation of inventory held by third parties FB:<zmwR 存货:数量,减值,第三方持有存货的确认 Zj*\"Ol ; |L
<:x/ Payables: supplier statement reconciliation, confirmation }CDk
9Xk 应付帐款:供应商的申明一致,确认 QvLZg
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[ Bank and cash: bank confirmation ifK%6o6 银行存款和现金:银行的确认 J:j<"uPm C`V)VJM Auditing sampling ^V3v{>D> 审计抽样 \}_Yd8 M+`Hg_#Q 5.Review
tNIlzR- 复核 ~u87H? (k`{*!:1a Subsequent events N]N4^
A' 随后发生的事件 1l8Etp&< HKO739&n} S/ [E8T" fNu'((J- J*fBZ.NO Going concern otJ!UfpR8 持续关注 8|Y.|\ ^pnG0(9 Management representations N_Akmh0D 与管理层的交涉沟通 :_kAl? eJ lb*8G Audit finalization and the final review: unadjusted differences B>y9fI 审核定稿和最后审查:未经调整的差异 Cx_Q :6T x]|+\1 ]aryV?!
6 6. Reporting >q~l21dUi 报告 w$Ot{i|$( 学会计论坛bbs.xuekuaiji.com (Y%Q|u Appendix 76cG90!Z 附录 4Kwh?8. Audit procedure A"5z6A4WB
审计程序 ;Lm=dd@S
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